Abstract: Dirty work, whether physical, social, or moral, appears in the existing literature in the form of collection, with few empirical researches narrowing down to a specific type of dirty work, thus the impact of engaging in dirty work based on morality on employees has not been systematically discussed. The study discusses the impact mechanism and boundary conditions of perception of dirty work based on morality on employees' prosocial behavior, with a focus on the moral cleansing theory and the moral implicit theory. The empirical analysis covers a sample of 487 employees from a tobacco company in Hubei Province, and the results show that:(1) Employees' guilt and moral reputation loss mediate the relationship between the perception of dirty work based on morality and prosocial behavior; (2) Moral implicit belief has a moderating effect on the indirect effect of the perception of dirty work based on morality on prosocial behavior through guilt and moral reputation loss. Finally, this paper also discusses the significance of the research results and future research directions.

Key words: perception of dirty work based on morality, moral cleansing, moral implicit, prosocial behavior