The aim of this study was to investigate the effect of spiritual intelligence and emotional intelligence of managers on employee performance with the mediating role of work ethics. This research is an applied one in terms of purpose and descriptive survey in terms of data collection method. The main tools of this study are standard questionnaires used to measure spiritual intelligence from King Questionnaire (2008), to measure emotional intelligence from Gelman Questionnaire (1995), to measure work ethics from Petty Questionnaire (1990) and to measure employees performance from Questionnaire Hershey et al. (1981). The statistical population of this study includes all managers and employees of governmental organizations in Ilam province in the number of 28 thousand 997 people, using the Cochran's formula 378 people were selected as a sample. The developed hypotheses were tested using structural equation modeling method and Smart PLS software. Findings indicate that the spiritual intelligence and emotional intelligence of managers have a positive and significant effect on employee performance; it was also found that the effect of work ethics on employees performance is direct, meaningful and positive, and managers' emotional and spiritual intelligence has a positive and significant effect on employees performance through the mediating variable of work ethic.