The purpose of this research is to determine the effect of the physical work environment, work discipline and wages on the performance of employees at PT. Wahana Kasih Mulia Cilacap Regency. The selection of the sample in this study was carried out using Saturated Sampling technique. The number of samples in this study are 122 respondents. The data analysis technique used in this study are instrument test, descriptive statistics, classical assumption test, multiple regression analysis and hypothesis testing. The results of the analysis showed that physical work environment, work discipline and wages simultaneously had a positive and significant effect on employee performance. The physical work environment had a positive and significant effect on employee performance. Work discipline had no positive and insignificant effect on employee performance. Wages had no effect and are not significant on employee performance.