Reasonable responsibility attribution and resource allocation in intragroup contexts benefit the evolution of group cooperation. Oxytocin (OT) has been shown to promote prosocial behavior; however, it remains unclear whether OT affects responsibility attribution and hypothetical resource allocation. In the present study, participants were intranasally administered OT or placebo (PLC) before a response task with a partner. The participant could win a certain amount of money depending on the group's performance, which was determined by the faster player. The contribution was manipulated to be similar in the first phase, while the participants could individually contribute more in the second phase. Our results show that both groups attributed more credit to the player who performed better in a trial. Moreover, reward magnitude only enhanced effort-based attribution in the OT group. Although both groups proposed to distribute money based on individual efforts, the PLC group increased their effort-based allocation when they contributed more, regardless of the fact that the money was eventually equally distributed. Our study demonstrates that OT modulates responsibility attribution and hypothetical resource allocation in different manners, suggesting that OT has different effects on a participant's perception of individual contribution and fairness when allocating a reward during social cooperation in a real effort task.