This diploma thesis concerns with the employee remuneration system of the state-owned enterprise Lesy SR soe with its registered office at Banská Bystrica, branch Námestovo. The thesis deals also with the issue of the creation and signature of a collective agreement and its impact on the wage system and remuneration of forestry workers. Concept of wage is very important for each employee, as it is one of the tools to stimulate the performance of each employee. The theoretical part contains an explanation of the basic terms of the topic, for instance an argumentation for the practical part related to the remuneration in forestry, specificially in the state-owned enterprise LESY SR soe. The practical part is focused on the analysis of the wage system of the employee remuneration in state-owned enterprise Lesy SR soe with regards to the specific remuneration in the branch Námestovo, and its changes in the period under review. The information from the state-owned enterprise Lesy SR soe was used as a comperative basis, primarily spreadsheet and salary classification of employees. By analyzing the remuneration of employees at BP Námestovo, we compared the tariff salaries of employees in soe LESY of the Slovak Republic with the minimum wage and the average wage in the national economy, while the lowest wage tariffs and degrees correspond to the amount of the minimum wage and are adjusted annually according to the amount of the minimum wage. The average wage in the national economy corresponded to the 11th to 12th grade of TEE which means that the average wage in the national economy corresponds to the wage of the management of BP Námestovo and represents the highest salary scale of employees soe LESY SR. By our own analysis, we found that the average wage of employees of soe LESY SR represents 8 salary tariffs for TEE and 4 salary tariffs for workers. At the same time, we compared the percentage increase in wages of individual tariffs in the years 2015 -2019, where we found a different methodology of increasing salary tariffs in those years, while the highest percentage increase was at the lowest salary tariffs. In addition to comparing salary tariffs, we also performed an analysis of the employment structure of BP Námestovo according to gender, education and age of workers and TEE workers.