Ever since the middle of the Spanish colonial period, the sugar industry in Cuba represented one of the main income sources for the country. The Sugar Historical Patrimony Archive in the province of Villa Clara files lots of documents referring to the province current sugar-mills dating from the year 1845 to 2001. 335 volumes of payrolls, salaries and daily wages are kept in that institution and 19 volumes correspond to the Former Santa María S. A. sugar mill, Ifrain Alfonso today, located in Ranchuelo town. The present research work deals with a countable-historical analysis of payrolls and wages at the Santa María S. A. sugar mill in the year 1940, according to the current period´s regulations.