Drawing upon conservation of resources (COR) and attribution theories, we develop a help‐giving discontinuity model. From the COR perspective, we theorize that when help‐giving is perceived to be obligation, prevention‐focused self‐regulation is triggered, which induces help‐giving discontinuity to prevent further loss of resources. Additionally, when a low likelihood of receiving reciprocated help is perceived, prevention‐focused self‐regulation is activated, which induces help‐giving discontinuity due to insufficient replenishment of resources. From the attribution perspective, we propose that a co‐worker's lack of effort and recurrence of the same task‐related issue promote dispositional attributions, which result in help‐giving discontinuity. Our model, therefore, provides an important theoretical base for future research investigating why some employees continuously help others while others do not.