This reserch aimed to describe mutation, promotion and to analyze the influences of mutation and promotion to working spirit of employee of PT PLN (Persero) Kudus Area. Kind of mutation in PT PLN, such as mutation based on the corporate interest, conformity with competence, mutations to reduce the boredom of the employee and mutation based on own request. The promotion in PT PLN (Persero) Kudus Area is according to the semester assessment, absence of employees, offense employees, innovation, grade, training and period of employment. The analysis technique used in this research are multiple linear regression and statistical test (F-test, t-test, coefficient determination) analysis. It is found that, mutation and promotion has significant effect on the working spirit of employee simultaneously. From the statistical t-test, mutation partially has significant and positive effect on the working spirit of employee of PT PLN (Persero) Kudus Area, promotion partially also has significant and positive effect on the working spirit of employee of PT PLN (Persero) Kudus Area. The result of the adjusted R2 value is 0.494, which means mutation and promotion as dependent variable in working spirit is 49,4%, while the remaining 50,6 % is influenced by other variables axcept mutation and promotion.