Professional ethics is a rational thought process that is a set of accepted ethical actions and reactions that are prescribed by professional organizations and associations in order to provide the most favorable social relations possible for its members in the performance of professional duties. The present study was conducted with the aim of investigating the effect of professional ethics in virtual teams on absentee service factors. This research is a descriptive survey according to its practical purpose and based on the method of data collection. The statistical population of this research is the employees of Social Security Organization of Tehran province. The number of employees in the online service department is 5400. The sample size is 359 people according to the limited population formula. 370 questionnaires were distributed and 364 valid questionnaires were obtained. Due to the high scope of the statistical population of this research; A simple random sampling method is used to measure the number of employees in the statistical population. The tool used in this research is a questionnaire. In this research, first the research variables were used with the help of descriptive statistics methods and then inferential statistics, and in general, to check the normality or not of the data, the skewness and skewness indices were used. Spss26 software and structural equations test using Lisrel software were used to check the hypotheses. The results of the research show that the variables of responsibility, reasonableness, honesty and justice in the distribution of work are effective on professional ethics in the virtual team of non-attendance services (efficiency and effectiveness).