The purpose of this study is to explore the relations among nurses career commitment, attendance incentives, presenteeism and job satisfaction. The study collected data from 884 full-time nurses from academic medical centers, metropolitan hospitals, local community hospitals and their branches in Taiwan. A total of 771 participants returned valid responses making the valid response rate 87%. The results revealed that career commitment was positively related to job satisfaction, while attendance incentives was negatively related to job satisfaction. Moreover, the more presenteeism they had, the less job satisfaction they felt. Finally presenteeism also mediated the relationship between attendance incentives and job satisfaction.