The relevance of the research problem due to the fact that society needs people who are able to make their own decisions and take responsibility for their choices, but often there are situations when leaders are not able to delegate responsibility, and employees in turn do not want to take it. The article aims to study the differences in the structure of responsibility of managers and employees' responsibility, analysis of interrelations of components of responsibility with motivation. Leading methods to the study of this problem is a psycho-diagnostic method and method of mathematical statistics (Pearson correlation analysis, factor analysis--multivariate statistical method used for studying relationships between values of variables). Processing of empirical data was conducted using SPSS programs. In the result of the study obtained significant differences in the structure of managers and employees' responsibility described the relationship of components of responsibility with motivation. The article can be useful to psychologists, staff managers and administrative managers.