In order to motivate employees to perform at a higher level, every organization requires a suitable compensation structure with 32 employees including the owner, Rumah Makan X is a food and beverage business located in Bogor City, It was established in 1991, This study aims to evaluate the structure and scale of wages (SSU) in UKM Rumah Makan X. Through this research, it is hoped that a more in-depth understanding of the SSU implemented in SME Rumah Makan X can be obtained and provide valuable insights for management to improve fairness and efficiency in the payroll system. The evaluation of SSU is expected to contribute to the overall improvement of employee satisfaction and performance. This research uses quantitative and qualitative methods, with primary and secondary data collection. The results showed that the SSU in SME Rumah Makan X is still not optimal, so it needs to be adjusted using the adhered and overlapping methods. It is expected that this research will provide guidance for SMEs in providing ideal compensation for employees based on relevant compensation theories.