The objective of this study is to study the relationship between incentives (Material, moral) and functional commitment (Affective, Continuance, Normative). The researchers used the questionnaire as a tool for data collection, they distributed this q
uestionnaire to a random sample of 352 workers at Syriatel Communications, The researchers used the Pearson coefficient to study the relationship between incentives as an independent variable and functional commitment as a dependent variable. The researchers used the SPSS program version 20 to conduct statistical tests of research hypotheses. The research found that there was a strong moral relationship between the Material and moral incentives applied in Syriatel with the three types of functional commitment, but in varying degrees, and the strongest relationship between Material incentives and affective commitment, the Pearson correlation coefficient was / 0.989/. The researchers recommended the need to increase transportation allowance for employees; taking into account the views and suggestions of employees; and work to strengthen the organizational culture that emphasizes the sense of belonging to the company and the loyalty to it.