This study's population was 107 employees at the Bulukumba District Health Office, so the sampling technique used was a saturated sample. Data collection was carried out using a questionnaire which was distributed directly to all respondents. The analytical method used in this research is the path analysis technique with the help of SPSS software, and the Sobel test is carried out. The results of this study indicate that: (1) Competence has a positive and significant effect on employee job satisfaction. (2) Incentives have a positive and significant impact on employee job satisfaction. (3) Competence has a positive and significant impact on employee performance. (4) Incentives have a positive and significant impact on employee performance. (5) Job satisfaction has a positive and significant impact on employee performance. (6) Competence positively and significantly impacts employee performance through job satisfaction. (7) Incentives positively and affect employee performance substantially through job satisfaction.