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There is a negotiation between management and labors about paying incentive at the every end of the year. This result causes the conflict between management and labors. The successful operation of incentive system is based on respect and common benefit between workers and managers. The manager-trust is the power of leading reciprocality. This research started from the issues of companies with incentive system at this year. This research analysed the influence of manager-trust by the fairness of incentive system. and how HRM system affects the manager-trust through the strength of the HRM system. It appeared in a survey that shows the fairness of incentive system and manager-trust effect positive matter. As a result of the control effect in the strength of the HRM system, the relationship between distributive justice and manager-trust shows that Distinctiveness, consistency, and consensus have the control effect. Although the Distinctiveness has control effect, consistency and consensus didn’t have control effect in the relationship between perceptual justice and manager-trust.

A Study on the Effect of Fairness Perception of Incentive System on Manager-Trust -The moderating effect on HRM strength-