We introduce perspective taking as an antecedent of third-party reactions to different forms of workplace deviance. Varying the perspective taken by third-parties, the target and the type of workplace deviance, we show that third-parties who take the perpetrator’s perspective perceive the incident as less of a moral violation, make less internal, and more external attributions for the perpetrator’s behavior, which in turn reduces endorsement of punishment. Findings were consistent across four studies, and the mediating mechanisms supported by the instrumental variable method and the concurrent double randomization design.