Employees’ performance in public service is a key area of concern for public administers and researchers. Particularly when considered alongside those factors which serves as motivation to employees. This study examined fringe benefits and employee’s performance in Rivers State Internal Revenue Service (RSIRS). The study is anchored on Abraham Maslow’s Theory of Motivation. The study adopted the survey research design, sample size for the study was 301 derived from a study population of 1223 using the Taro Yamane formula. The questionnaire 301 respondents was the major instrument for data collection, this was complimented by information gotten from secondary sources such as books, journal articles and others. Collected data was analyzed using simple percentages while the hypothesis was tested by the use of the chi-square. The study showed that, retirement benefits have significant positive impact on employees’ performance. Accordingly, the study concludes that fringe benefits are a major source of motivation to employees. The study recommends that; government should ensure that; retired employees get their retirement benefits promptly. This will serve as a motivator to those still in active service