Abstract
Organisations increasingly recognise that employee discretionary behaviours, commonly referred to as pro-social behaviour (PSB), play a crucial role in achieving higher performance and overall organisational effectiveness. Employee voluntary actions that go beyond official job duties, like supporting co-workers, taking initiative, and fostering a healthy work environment, are included in pro-social behaviours. The study utilised a descriptive survey research design, and a standardised questionnaires were used to gather data from 251 employees at the Cross River State Internal Revenue Service office. Out of these, 238 completed questionnaires were analysed, yielding a response rate of 94.8%. To investigate the connection Issue 1/2026 282 between pro-social behaviour and the non-financial employer branding systems in the workplace, data analysis was done using frequency counts, percentages, and simple linear regression. The results showed a statistically significant positive correlation between PSB and the non-financial employer branding systems. Thus, it is concluded that the implementation of a well-structured non-financial employer branding system can foster a motivated and committed workforce, ultimately driving organisational viability. While proffering that workplaces must strategically design non-financial employer branding recognition systems that include both monetary and non-monetary incentives, while ensuring continuous evaluation to maintain relevance, fairness, and effectiveness.