The study examined the effect of welfare packages on employee performance at the Benue State Water Board Makurdi, Nigeria, 2018-2023. Specifically, the study was guided by two objectives: to ascertain the types of welfare packages that are available, and also examine the effect of welfare packages on employee performance at the organization. A hypothesis was formulated and tested by the study. The study adopted the descriptive survey research design. The population of the study consists of 106 employees of the organization. The study used a questionnaire as an instrument of data collection. The instrument which contained 16 items was properly validated and a reliability coefficient of 0.91 was obtained through the Cronbach alpha method. Data collected for the study were analyzed using the descriptive statistic of mean to answer the research questions while the Chi-square statistic was used to test the hypothesis at a 0.05 level of significance. The findings of the study revealed that welfare packages such as medical health care, staff housing, staff club, canteen facilities, and transport facilities were available while car loan, scholarships for children of staff, and social insurance were not available; and welfare packages have a positive significant effect on employee performance at the organization (i.e. c2α = 721.312 > 21.03). The study concluded that welfare packages affect employee performance at the Benue State Water Board Makurdi during the period under review. It was, therefore, recommended that the management of the Benue State Water Board Makurdi should develop policies that will ensure the provision of adequate welfare packages that encourage and motivate employee to put in his/her best for maximum performance.