In recent years, the Voronezh region, as well as in other regions of the country, has embarked on the development of horticulture. First of all, this became possible due to increased government support for agricultural producers in the form of grants, subsidies, etc. At the head of all production processes are people who act as an integral part of the development of agriculture, therefore, the problem of competent stimulation of workers has a very drastic effect on the selection of qualified personnel. We have considered the issues of forming a wage fund, the specifics of calculating workers' wages using the example of Ostrogozhsksadpitnik CJSC in the Ostrogozhsky district of the Voronezh Region. The article analyzes the material and non-material incentives for the employees of the enterprise. Having analyzed all the positive and negative aspects of stimulating the work of employees of a horticultural enterprise, we have formulated the main directions for increasing material labor incentives. These included: the development of a clear and transparent remuneration system; consideration of the seasonality of work, the relationship of remuneration with the results of work; the development of a system of social benefits and benefits, regular analysis and revision of the system of financial incentives.