EFFECT OF REMUNERATION ON EMPLOYEE PERFORMANCE IN FEDERAL INLAND REVENUE SERVICE, MAIDUGURI

The research examined the effect of remuneration on employee performance in Federal Inland Revenue Services, Maiduguri. The objectives of the study was tto examine he effect of salaries/wages on employee performance, examine the effect of incentives on employee performance and to examine the effect of allowances on employee performance in Federal Inland Revenue Services, Maiduguri Office. The population of this study consisted of 97 employees while the sample size was 78 was drawn using Taro Yamane formula. The research is a research survey. The research employed primary source through the administration of questionnaire. The justification for the adoption of primary data was to obtain first-hand information that would aid in obtaining a reliable result. Simple percentage was adopted to present the data collected from the field and also Chi-square method of data analysis was used to test the hypothesis. The findings showed that showed that there is significant relationship between salary/wages and employee performance, there is significant relationship between incentive and employee performance and there is a significant relationship between allowance and employee performance in Federal Inland Revenue Services, Maiduguri Office. The study recommends among other things that Since salary increment has significant impact on employee performance, it is recommended that management of Federal Inland Revenue Services, Maiduguri Office should consider motivating their employee through introduction of new salary scheme; given high salary will help employees to develop new ideas in discharging their duties. Also employees should be giving adequate freedom to make effective decision on their job, the researcher recommends that the organization should recognize and reward employees for their performance and contributions and the organization should offer additional leave days or flexible leave arrangement to help employees balance work and personal.