Gaining employee commitment within an organization is a major challenge for today’s businesses. For employers, employee commitment is one of the key factors in doing business and high-quality communication within the organization. Employee commitment is hard to achieve, and one possible way employers can achieve this is through benefits. By providing adequate and relevant benefits, which meet the needs of employees, they can positively impact their commitment to the organization. The theoretical part of the thesis gives a general overview of employee benefits, its development and trends of their provision, type, goals and roles of their application in organizations. Further, an insight into organizational commitment is given and three dimensions of organizational commitment are analyzed: affective, continuous and normative commitment. Also, the connection between benefits and organizational commitment is analyzed, as well as the influence of importance and satisfaction with employee benefits on organizational commitment. The main goal of this thesis was to examine and analyze the role of employee benefits in building organizational commitment. The research was conducted on a sample of employees employed by a company in the public sector in the Republic of Croatia, through a survey questionnaire which was used to examine the opinions and attitudes of employees about the benefits offered to them. Benefit satisfaction was measured by the Heneman and Schwab instrument (1985), and the level of organizational commitment was examined using Allen and Meyer’s (2014) employee commitment measurement instrument. Despite the small number of studies on the relationship between benefits in building organizational commitment, research in this paper has shown that employee benefits play a significant role in building organizational commitment.