This study investigates Korean firms’ the states of pay system and the restructuring of it by collecting data as the key trends in the current society. The analytical findings of 1,494 firms collected by Korea Labor and Employment Service showed that three among ten firms got the government consulting services for restructuring pay system and seven among them actually reformed their pay systems. More specifically, the bigger firms, manufacturing firms, and firms with unions tended to get the consulting services for restructuring pay system, but financial service firms were the least. In addition, firms with fewer than 50 employees, public service firms, and firms with unions tended to not reform their pay system even though they got the consulting services. Moreover, although 2/3 firms were satisfied with the consulting services, numerous firms still do not restructure their pay system. The main reasons were workloads and innocence about the methods for small firms, whereas the unions’ resistance and legal issues are the main issues for large firms. Furthermore, firms are more likely to consider restructuring pay system if they have unions, profit sharing system, high percentage of older employees, and some experiences about consulting services. By contrast, if firms have high pay levels or positively consider about current pay utilities, they are reluctant to reform pay system. Additionally, the needs about consulting services between Korea Labor and Employment Service and the government are quite different. It means the differential approaches are needed to increase consulting effectiveness by considering firms’ situational factors and characteristics. Based on these findings, in the discussion part, this study provides implications as well as limitations for future research.