The present research has been done with the aim of determine the relationship between intellectual capital and employee performance of Ports and Maritime Organization. Statistical population of the present study includes head office employees of Tehran Ports and Maritime Organization. The statistical population is 140 people, 103 samples were selected according to Morgan table. In this research, field study and the standard questionnaire of intellectual capital of Bontis (1998) and employee performance of Hersey and Goldsmith (1980) have been used as data collection tools, In order to describe the data, descriptive statistics to analyze the data and Kolmogorov Smirnov test and Pearson's correlation coefficient have been used to evaluate the research hypotheses .Statistical analysis has been done by using SPSS software. According to the results of this research there is a significant relationship between the dimensions of intellectual capital (human capital, structural capital, relational capital) with the performance of Ports and Maritime Organization, and intellectual capital and its dimensions was not assessed at desirable level in the Ports and Maritime Organization with an average rate of 3.224 as well as the performance of employees was not assessed at desirable level in the Ports and Maritime Organization with the Average Rate of 3.468 .