Money is not means of exchange but it is also means of measuring the value of men’s labour. In economic theory, ‘labor’ is any work undertaken in return for a fix payment.’Payroll’ is the amount of the money the labor get in return as their result of work which is used to re-produce their work ability. Anyway, the salary they receive under the form of money is niminal wage, when wage is used to purchase specific goods on the market it is real wage.To caculate the niminal wage accurately it is necessary to base on real wage through the change of price on the market. This is very important because it relates to the salary unit price. Besides, the wage to ensure re-produce working ability also be accounted for production cost as an compulsory cost under the rule of Government State, it includes these types: