This document analyzes the variables in the determination of the income of the workers of a spare parts retailer in the metropolitan zone of Guadalajara. The allocation of income is vital as it guarantees employee satisfaction and helps the organization. In the absence of an adequate compensation system, it is likely that employees leave the organization and it is necessary to recruit new staff. The balance point between satisfaction with the compensation obtained and the competitive capacity of the company must be found. The methodology used consisted in making a series of regressions.