Abstract: In the context of the rapid development of digital technology, in-depth exploration of the economic and social impacts of enterprise digital development will not only helps enterprises adapt to the new challenges of the digital economy era, but also helps in the design and formulation of relevant policies to alleviate the inequality problems caused by digital development. Based on the data of A-share listed companies in Shanghai and Shenzhen from 2012 to 2022, this paper conducts a systematic study on the income distribution effect of enterprise digital development from the perspectives of labor income share, internal salary gap and skill premium, and conducts a systematic study on the inherent impact mechanism. The study found that: since the average wage growth rate of enterprise digital development exceeds the productivity effect, the development of digitalization is conducive to the increase of the share of labor income in enterprises; enterprise digitalization narrows the salary gap within enterprises by intensifying industry competition and improving the enterprise information environment; enterprise digitalization intensifies the skill pre-mium by increasing the relative demand for high-skilled workers.