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Work ethics are normally associated with the way employees do their work which may be perceived as ethical or unethical. This study discusses the relationship between work ethics and job performance. A structural model was constructed to test the effects of work ethics on job performance. 157 respondents from randomly selected SMEs involved in retail trade textile service located in Selangor, Kuala Lumpur and Johor were given self-administered questionnaires using a six-point Likert response scale. Multidimensional work ethics profile (MWEP) was use as the instrument to measure work ethics. The study found that the structural model is acceptable in terms of validity and reliability, and thus, can be used to measure the relationship between the two variables. The study also found that work ethics affects job performance significantly. It highlights the importance of work ethics in improving job performance.