In recent years with developing of information & communication technology, we observe the basic changes in different topics. This revolution has given the opportunity to developing countries to reach developed countries. At first, in this study, we indicate the relationship between ICT and entrepreneurship, and then we use ARDL method for estimate the effect of ICT on employment over the (1350 – 1385) years. The results show positive effect of ICT on employment. This result indicates the importance of attention to development of ICT in Iran for growing the employment level. The results also show human capital have a positive effect on employment.