Population in this study is PNM Mekar Pekanbaru Branch employees totaling 100 people, The number of samples taken is 71 employees of PT. Madani Mekaar National Capital, Padang Branch as a respondent in this study. the calculated t value for Competence (X1) is 4.858 while the t table value for n = 71 is 1.950. So 4.858 > 1.950, then H0 is rejected and Ha is accepted, it can be stated that Competence (X1) has a significant effect on Employee Performance (Y), the calculated t value for Work Spirit (X2) is 9.758 while the t table value for n = 71 is 1.950. So 9.758 > 1.950, then H0 is rejected and Ha is accepted, it can be stated that Work Spirit (X2) has a significant effect on Employee Performance (Y), From the results of the analysis in the table above, namely the ANOVA test, the F calculated value is 97.976, while F table ( 0.05) for n = 71 is 3.312. So Fcount > from Ftable ( 0.05) or 97.976 > 3.312 with a significant level of 0.000 because 0.000 < 0.05, then it can be said that Competence (X1) and Work Spirit (X2) together have a positive effect on Employee Performance (Y). The R Square (R2) value is 0.742. This shows that 74.2% of Competence (X1) and Work Spirit simultaneously affect Employee Performance (Y) while the remaining 25.8% is influenced by other factors not examined in the study.