Using a quasi-experimental posttest design, this study compared supervisor perceptions of performance and absenteeism and employee attitudes of 155 child care center users and waiting list employees. Although child care was not related to supervisor views of performance or absenteeism, employees were more likely to receive favorable appraisals if absenteeism was low. Child care had greatest impact on females and employees without a family buffer. Child care positively influenced users' attitudes toward managing work and child care responsibilities, and views on the attractiveness and administration of benefits. The greater the use of care across all dependents, the more favorable the attitudes. A “frustration effect” occurred involving the lowering of waiting list employees' perceptions of the attractiveness and fairness of child care. The study suggests that child care benefits are more likely to significantly effect employee attitudes and membership behaviors such as recruitment and retention than performance or absenteeism.