Background: Local government hospitals that have become BLUD may collect fees to the community in exchange for goods/services provided. Rewards for the goods/services provided are stipulated in the tariff of each type of service and class of care. Research Purposes: This study was conducted to determine the effect of perception of employees about services and benefits on employee performance at General Hospital Panembahan Senopati Bantul. Methods: This research was descriptive quantitative research with correlational research design. Population used in this research was all employees of RSUD Panembahan Senopati Bantul as number of 837 people. The sample of this research was 89 people with sampling technique namely purposive sampling. Data analysis used regression analysis. Result: The result of research indicate that perception of employees about services have positive and significant effect to employee performance. Benefits have a positive and significant effect on employee performance. Perception of employees about services and benefits have a positive and significant effect on employee performance in General Hospital of Panembahan Senopati Bantul. The amount of indirect service and benefit contribution is 75.1%. Keywords: Perception of Employees about services, Employee Benefits and Performance