The relation between empowerment and burnout was investigated using a two-wave and two-variable panel model. A questionnaire was completed on two occasions, one year apart, by 1,356 nurses. The paths in the model were estimated using regression analyses and the following results were obtained: (a) empowerment is a stable state; (b) higher levels of empowerment are related to lower levels of burnout, when empowerment and burnout are studied at the same point in time; (c) higher prior levels of empowerment can be associated with higher later levels of burnout, when empowerment and burnout are studied at different points in time; (d) for assistant nurses, but not for registered nurses, prior higher levels of burnout resulted in lower later levels of empowerment, indicating a reciprocal relation between the two concepts. The results imply that what is a protective factor from a cross-sectional perspective may be a risk factor from a longitudinal perspective.