Using data from large-scale establishment surveys in France, we explore both the contents and the determinants of the different pay systems implemented in French establishments. Firstly, we underline that incentive systems are nowadays generalized and what distinguishes establishments is whether or not they still include general wage increases in their package. As pay system are thus getting more complex, another important distinguishing feature is whether or not establishment have segmented pay systems for executives and non-executives. Secondly, based on logistic regressions, we study the weights of different factors that could explain the choice of an establishment between those different pay systems. We then show the combined influence of the institutional, organizational and market constraints on employers' strategies.