Human resource is one of the key success factors to business. In addition of human resource acquirement issues, HR managers always concern the topic how to improve work performance. This study employs questionnaire survey method to exam the relationships among pay system, felt responsibility, and work performance in Taiwan shipping industry. The main results show that (1) pay system factors and felt responsibility have direct effect on work performance; (2) felt responsibility has few significant contingent effects on the relationships between pay system and work performance. This research help the development of system factor theory. Recommendations were subsequently made to overcome some of the inefficiencies in managing the human resource.