This study examined the processes linking abusive supervision to employee contextual performance by focusing on the mediating influence of emotional exhaustion and the moderating influence of work unit structure. Data were obtained from 285 subordinate–supervisor dyads from three manufacturing companies in north-eastern China. The results revealed that: (i) emotional exhaustion mediated the relationships between abusive supervision and the contextual performance dimensions of interpersonal facilitation and job dedication; and (ii) work unit structure moderated these relationships such that the relationships were stronger in mechanistic than in organic work unit structures.