Empowering employee plays essential role in having sustainable social capital. When social capital is depreciated, we may expect some negative consequences on society and working environment. Therefore, we need to investigate different factors influencing depreciation of social capital as well as empowering employees. The proposed model of this paper designs a questionnaire and distributes it among some randomly selected employees who worked for treasury department in Iran. The study uses two regression models, where empowering employees is a function of four independent variables including being effective, having the right to select, competency and being meaningful. The other regression model studies the relationship between depreciation of employee as dependent variable and four independent variables including job involvement, television, living affairs and generation change. The results of both regression analyses indicate that there were some positive and meaningful relationship between empowering employees as well as depreciation of employees as dependent variable and independent variables