Research objectives and hypothesis/research questions:
In the era of the employee market and competition from the civilian sector, especially in the IT industry, logistics, and technology, the army must offer appropriate financial conditions to attract new candidates (Pasławski, 2025). Without attractive rates, it is difficult to attract young and talented people (Górniak, 2013). That became the premise for outlining a research problem: in which salary groups of the Ministry of National Defense did the pay rates increase the most and is the solution regarding the multiplicity of pay levels for respective military ranks compared to the lowest classification group (0 – private) consistent with the solution applied in the United States Army? For the research problem thus adopted, the aim of the research was outlined. It is to conduct a multidimensional comparative analysis of salary rates in the Polish and US armies and to conduct a simulation of calculations of salary rates in the Ministry of National Defense consistent with the nomenclature of the United States Army. The article presents a research hypothesis: it is assumed that the largest increases in rates were observed in the highest pay grades in the Ministry of National Defense, but taking the same pay grade groups as a basis, the lowest percentage increases are visible in the highest pay grades of the Ministry of National Defense, which flattens the pay structure to a level lower than in the US Army.

Research methods:
The following research methods were used in the article: source analysis and modeling. The source analysis used the inference technique, and research tools in the form of deduction schemes were used. The modeling used the multidimensional comparative analysis technique, and research tools in the form of graphs and data matrices.

Main results:
Between 2023-2025, the dynamics of pay increases increased significantly, which can be attributed to the level of inflation, the growing increase in living expenses and the increased defense needs of the country. At the same time, a process of flattening the salary structure was noticed – the differences between the lowest and highest salaries are decreasing. For example, the multiplier of a general’s salary relative to a private fell from 4,99 (in 2016) to 3,48 (in 2025).

Implications for theory and practice:
To sum up, in NATO countries such as the USA, Great Britain, France, and Germany, multipliers and differences between classification groups are precisely set as a tool for personnel management. It is also worth emphasizing that the multipliers adjust to the labour market and living costs, as well as encourage specialization, improving knowledge of foreign languages, command, and foreign service.