This study is to investigate the relationship among profit sharing, sharing fairness, job involvement and working performance by the empirical research. The goal of this study is to suggest the company how to design more incentive system from the profit sharing and sharing fairness when the profit sharing will become the operation expense in Taiwan. 500 questionnaires were sent to the company which is based on the north of Hsin-Chu County. The valid questionnaires are 174 copies in total after the return. Upon the empirical analysis, the important findings are as the following: 1.Profit sharing system and sharing fairness are positive correlated. The more the employees are satisfied with the profit sharing system and feel the importance of the profit sharing system, the higher their awareness is on the fairness of the profit distribution and execution procedure. 2.Profit sharing system is not significant to job involvement and working performance. When the time goes by, the incentive effect from the profit sharing system will decrease. Therefore, the effect of profit sharing system is not significt to job involvement and working performance. 3.Sharing fairness is not significant to job involvement, but significant to the goal achievement of working performance and collaboration¡¦s satisfaction. If the employee doesn¡¦t understand the profit sharing system, it easily causes the unfair feeling and it might impact on the job involvement. But if the company can emphasize the fairness of the execution procedure, it can increase the possibility of the goal achievement and enhance the collaboration¡¦s satisfaction. 4.Profit sharing system can¡¦t affect the working performance and job involvement by the intermediate effect of sharing fairness. Since the profit sharing system has been implemented for a while and became part of salary, it can¡¦t draw more attraction as the beginning. In addition, if the employee starts to suspect the fairness of the profit sharing, it will result in the less influence on job involvement and working performance.