Every enterprise is operated by people, and people are the most important assets of an enterprise (Pamenter, 1999). Attracting talented employees has become an important factor in the success of an enterprise (Ehrhart and Ziegert, 2005). With the development of the internet in recent years, job seekers find their way to job vacancies through various channels. Now enterprises are using the internet to find ideal talent. Such actions not only increase vacancy information available for the job seekers, but also increase the chance of companies finding suitable talent (Zusman and Landis, 2002). This transition indicates that enterprises nowadays have taken the initiative in recruitment activities to reach out to potential talent instead of waiting for them to come. However, job seekers place emphasis not only on the information provided by business organizations, including working conditions, working environment, salary, benefits, and promotion, but also external assessments and general impressions of the organization. In recent years, Taiwan’s brain drain has attracted more and more attention from both home and abroad. In IMD’s World Talent Report 2016, which evaluated the three indicators of “Investment and Development”, “Appeal” and “Readiness”, in a total of 60 countries, Taiwan ranked 51 in “Foreign High-Skilled People” under the indicator of “Appeal”, and 42 in “International Experience” under the indicator of “Readiness” (IMD World Competitiveness Center, 2016). In this report, Taiwan’s performance ranked poorly on the global stage. In addition, in a report concerning “International talent shortage”, Taiwan’s ranking was even worse, which showed the issues of talent attraction and talent cultivation had not been improved. Chang (2011) put forward a report on the issue of brain drain, the astonishing discovery of which was that the top researchers in Taiwan were being poached by Mainland China’s research institutions with 3 to 4 times larger salaries. Another recent report from the Asia-Pacific region disclosed that the salaries of top executives in Taiwan ranked 10th in 13 countries (Rti Anchors, 2014). Yang (2014) found that Taiwan’s current salary level is low, with 49% of the sample earning an income of around NT$25,000. Chang (2011) concluded that the cause of the brain drain is “relatively low salaries”. Taiwan does not only suffer from average wage stagnation but also the inability to attract overseas talent. The brain drain plight and wage stagnation are dragging down the country’s momentum in social development. The overall decline in Taiwan’s labor demand is the root of the problem of brain drain and 20-year wage stagnation (Chang, 2011). In this regard, Mainland China has chosen to recruit domestic and foreign talent with high salaries because Mainland China is deeply aware of the role of talent and technology in catching up with advanced countries. Therefore, salary design is of paramount importance in attracting and retaining talent.