The invention discloses a salt-containing waste liquid phased incineration treatment device and method. The device comprises a furnace body, one side of the furnace body is provided with a first burner, the other side of the furnace body is provided with a primary air distribution system, a secondary air distribution system and at least one spray gun. The primary air distribution system is located below the spray gun, the secondary air distribution system is located above the spray gun, and the bottom of the furnace body is provided with a slag discharge device. The method includes the steps of first phase incineration achieved by the use of the primary air distribution system and the burner and second phase incineration achieved by the use of the secondary air distribution system and the burner. The device and method can achieve the optimum incineration treatment of salt-containing waste liquid, and sticking and blocking caused by salt deposition and slag-bonding are avoided; at the same time, saline matter can be prevented from entering follow-up flue gas treatment equipment together with flue gas, and the corrosion to the follow-up equipment is reduced.