Remuneration is a reward provided by a company to its employees for their achievements in order to achieve its goals. This implies that its existence in a company organization cannot be ignored because it will be directly related to the achievement of the company's goals. This research studied how much the impact remuneration had on employee performance at Universitas Terbuka (UT). The purpose of this research was to find out whether remuneration has an influence on employee performance. The data analysis method employed was the descriptive analysis method, and the analytical tool used was the Structural Equation Model (SEM). This research is expected to provide information about the impact of remuneration on employee performance at Universitas Terbuka.