This study aims to analyze the effect of remuneration and motivation on employee performance at Makassar State University (UNM). This research uses a quantitative approach with a survey method. The population consisted of all UNM employees with a random sampling technique, involving 109 respondents. The research instrument was a Likert-scale questionnaire analyzed using multiple linear regression via SPSS version 26. The results show that remuneration and motivation have a positive and significant effect on employee performance, both partially and simultaneously. The coefficient of determination (R²) of 0.360 indicates that 36% of employee performance variation is explained by remuneration and motivation. Thus, implementing a fair remuneration system and effective motivation strategies can improve employee productivity and performance at UNM
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