In the field of development of modern economy, the problems linked with human resources, especially the issues relating to work remuneration and motivation, have always been and remain topical both for governments and organisations. In the context of the factors affecting the external and internal organization environment, work remuneration and motivation is understood rather narrowly and insufficiently straight. Aim of the study - to analyse work remuneration and motivation of employees in business sector (in case of Lithuanian business sector). In the first part of study theoretical background of motivation and remuneration for work (including overtime work and pay, wage differentiation, factors affecting wage) is explained. In the second part complex research of work remuneration and motivation in Lithuanian business sector is clarified and structured. The study has been prepared on the basis of research literature, articles, material of international conferences, the data provided by statistics authorities of the Baltic States and the European Union through their analysis and systematisation.