OBJECTIVE To compare the differences between the work competencies self-reported by nurse aides' and those perceived by nurses. METHODS A cross-sectional survey was employed. The settings were units implemented a skill mix model institution in Taiwan. The instruments consisted of the participants' demographic data and a nurse aide work competence scale. RESULTS The results indicated that the nurse aides had room for improvement in terms of "problem solving" and "activity design". The nurse aides and nurses differed significantly in terms of the nurse aides' competence in "activity design", as the nurse aides reported themselves to be more competent in "activity design" than reported by the nurses. CONCLUSIONS Nurse aides should be incorporated into cross-disciplinary teams. Activity design should be handled by other healthcare providers such as physical therapists or senior social workers.