For the interests of the public, it is important to find a suitable pay and benefits system for government workers, in order to save personnel cost and to attract talents. One goal of personnel administration is to reach a balance point between public expectation on budget reduction and reasonable salary for public officials. If the government can propose a policy that satisfies both respects, this policy will be supported by the legislative body. Distinction between the pay and benefit does not mean discrimination against the public officials, but a reasonable reciprocal benefit system that can arouse their appreciation and boost their morale. The aim of this study is to find a balance point between the two, and propose a performance-oriented salary/welfare system and employees' emergency aids, from the perspective of governmental reinvention and strategic HR management. Keywords: public official, emoluments, treatment, Pay-for-Performance, flexible benefits