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ABSTRACT
An average Nigerian worker places more importance to the benefits he or she will derive from working, therefore they are very concerned about what they are paid. Cascio opines that because of the importance that employee benefits hold for people’s lifestyle and self-esteem, employees are very concerned about what they are paid as benefits- a fair and competitive employee benefit, while wise organizations are concerned about what they pay because it motivates important employee decisions especially when it comes to job delivery and performance. Implementation of employee benefit is also a major challenge in corporate Nigeria, as employee benefits are sometimes delayed or ruled out due to cost reduction measures by the management of an organization. The study seeks to examine employee benefits and its effect on employee’s responsibility.