Purpose: This study aims to identify the impact of reward and punishment on employee performance at Toyota Kalla Makassar Unit Gowa. The study tests the hypothesis that both reward and punishment have a positive and significant effect on improving employee performance. Research Design and Methodology: The research employs a census sampling method, where the entire population of employees at Toyota Kalla Makassar Unit Gowa, totaling 47 individuals, is used as the study sample. Primary data were collected directly through questionnaires administered to the respondents. Data analysis was conducted using descriptive statistical methods, validity and reliability tests, normality tests, heteroscedasticity tests, multicollinearity tests, and hypothesis testing through multiple linear regression analysis. Additionally, the coefficient of determination, F-test, and t-test were utilized to examine the relationships between variables within the model. Findings and Discussion: The results indicate that reward and punishment positively and significantly influence employee performance at Toyota Kalla Makassar Unit Gowa. The reward variable has the most substantial impact on enhancing employee performance compared to punishment, suggesting that appropriate reward distribution is more effective in motivating employees to achieve optimal performance. Rewards are a positive stimulus that boosts employee motivation, while punishment promotes increased work discipline. Implications: These findings have significant practical implications for human resource management policies. They provide valuable insights for designing more effective reward and punishment strategies to enhance employee performance. The study also recommends further research to explore other variables that may moderate the relationship between reward, punishment, and employee performance. Expanding the scope of research to other industry sectors can improve the generalizability of the findings and their applicability to a wider range of organizations.