Electrochemical water splitting provides a sustainable method for hydrogen production. However, the primary challenge for electrochemical hydrogen generation is the high cost and limited availability of platinum-based noble-metal catalysts. Transition-metal chalcogenides have been identified as low-cost and efficient electrocatalysts to promote the hydrogen evolution reaction (HER) in alkaline electrolytes. Nonetheless, the identification of active sites and the underlying catalytic mechanism remain elusive. In this study, phosphorus-doped nickel sulfide has been successfully synthesized, demonstrating enhanced activity for alkaline HER. Investigating surface chemistry through X-ray photoelectron spectroscopy (XPS), depth profiling revealed that surface restructuring occurs during the HER process. The presence of phosphorus significantly influences this transformation, promoting the formation of a novel active Ni-O layer. This Ni-O layer is responsible for enhanced catalytic activity by upshifting the