This study is about the Problems of Employee Commitment: Study on a Company from the Perspective of Maslow’s Hierarchy of Needs. This research is motivated by the phenomenon of nonlinearity between the policy of material needs fulfillment and the decline in employee commitment in Maspion. This study used qualitative research method in which data were collected through observation and in-depth interviews, reviewed from the perspective of Maslow’s Hierarchy of Needs to determine whether the company has fulfilled the needs of the employees. Maslow’s Hierarchy of Needs was used to explain the peculiar phenomenon occurred in Maspion. Peculiar here means unlike the linear positivist logic. Therefore, the results of this study was “not proven or no longer significant or other factors may affect the linearity” between material/physical needs and non-material needs in Maspion from the perspective of Maslow’s Hierarchy of Needs.