This case is based on a semiconductor equipment supplier which was a branch in Taiwan. The research is about analyzing how the influence of compensation system reform on employees¡¦ pay satisfaction & organizational commitment through by employees¡¦ pay-for-performance perceptions and justice perceptions on reformed compensation system. By doing that, we can understand the performance of the new system. The result of the research could be provided to the company for reference for next compensation system reformed. The result of the research is summarized as below: 1. Employees¡¦ pay-for-performance perceptions of reformed compensation system has positive impact on value commitment and commitment-to-stay. For justice perceptions has positive impact on value commitment. 2. Employees¡¦ justice perceptions of reformed compensation system has positive impact on pay satisfaction. 3. Employees¡¦ pay satisfaction of reformed compensation system has positive impact on value commitment and commitment-to-stay. 4. Pay-for-performance perceptions and justice perceptions of reformed compensation system will impact on value commitment and commitment-to-stay through pay satisfaction.