As the relationship between perceived HRD and employee performance was significantly reduced however it continued to be significant, the reduction in the coefficient can be tested with the Sobel (1982) test. The Sobel (1982) test is conducted for the possible partial mediation of ILC between perceived HRD and employee performance and showed that ILC significantly mediates this relationship, z = 2.43, p < .05. All in all, H 4 can be partially confirmed. The hierarchical linear modeling analysis showed that ILC significantly mediates the relationship between intended HRD and employee performance.For perceived HRD, the hypothesis can be confirmed as well. ILC significantly mediates the relationship between perceived HRD and employee performance while controlling for GLC and OLC.