英國自一九八○年來，公部門薪俸制度在整體文官制度改革的潮流中，搬定俸權限分權化、定俸機制彈性化、多元化的方向逐步變革。英國在運用財政部控管各個部會營運成本之方法下，容許各個部會政署採行不同的薪俸制度。整體而言，英國公部門薪俸制度的改革，是逐步由傳統以年資為中心的薪資制度，轉變到目前以個人化和績效為取向的彈性制度，而向私部門作法看齊。英國薪俸制度改革的具體成果包括：針對一般文官廢除職等和俸級而改採薪俸寬帶制、部會署採用分權式集體協議制、高級文官團採用全新績效薪俸制。

　　　　　Public sector pay reform in the United Kingdom is one of the most radical instances in the world. It abolished the traditional pay system which emphasizes grade and seniority and adopted a performance oriented and decentralized approach that stresses individual performance and organizational discretion. The central government, through the spending limit controlled by the Treasury, delegates pay authority to departments and agencies. The British pay reform mechanism is examined in light of the OECD countries experience and compared with the pay system of Taiwan.