在臺灣，由於產業別與家族企業的關係，一直以來都是由中小企業占企業家數大宗，而微型企業更是中小企業類別內企業家數比例最高的群體，根據行政院主計總處最新統計資料發現，截至105年底，服務於微型企業之員工，占全臺灣就業人數比例約42.3%，居於所有類別之冠，可見微型企業在臺灣的就業市場中佔有非常重要的地位。然而，從行政院工商普查最新統計結果卻發現，在所有行業類別生產總毛額均提升的情況下，居然只有微型企業的員工平均薪酬福利不升反降，這個現象足以說明薪酬與福利在微型企業雇主的心中是較不被重視的一塊。
在探討與薪酬福利相關的文獻中，均已證實薪酬福利對公司與員工會有許多相關性影響，然而，大多文獻所探討的對象為大個數群體，鮮少針對微型企業個案研究，且多數研究主要使用的是問卷調查法，較少針對個案對象實際觀察追蹤。是故，本研究以Y公司為微型企業個案研究對象，深度了解當Y公司進行薪酬與福利調整時，對公司發展之轉變。
本研究於個案公司中，進行訪談、觀察，及數據統整，分析個案公司於三次薪酬福利調整前後，員工的工作投入、內在感受、工作績效、出缺勤率，及流動率的變化，探討對公司發展的影響。研究發現，調整薪酬福利對提升工作投入、內在感受、工作績效、出缺勤率，及流動率，均有正向影響，其中以利潤共享(case by case)的效果最好，此外，由於微型企業之組織特性，雇主應積極與員工協調溝通，透過共同決策來降低員工在薪酬福利上的不公平感受。
最後，根據統整分析結果，討論微型企業在薪酬福利管理實務上之建議。雇主應掌握微型企業之彈性化，及如同家人關係之組織特色，多利用情感連結甚於制度建立，並多使用協調與溝通工具，在薪酬福利調整上先了解員工的真正需求，才不至於造成決策失衡而讓調整失去意義。

SMEs (small and medium-sized enterprises) are the major players in the Taiwan business sector, among which the micro-enterprises category comprises the highest proportion. However, past literature has rarely performed deep and thorough investigations into micro-enterprises. This work takes Company Y as the target of the case study, to look into micro-enterprises. Data changes in employee absenteeism, staff turnover, and production performance before and after enterprises adjust their pay and benefits are examined. Moreover, the psychological feeling of both the employees and their employer is investigated by conducting interviews to further discusses the corresponding impact on company development. The findings show that an adjustment in pay and benefits will positively impact job engagement, psychological feelings, working performance, absenteeism and turnover, with the profit sharing system (case by case) having the most outstanding effect. In addition, due to the organizational characteristics of micro-enterprises, employers should utilize the idea of emotional connection rather than mechanism setup and actively coordinate and communicate with employees. The idea of common decision making can be utilized to minimize the employees’ feeling of unfairness in terms of pay and benefits.

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