The study examined the effect of human capital planning on employee performance of Small and Medium Enterprises (SMEs) in Ebonyi state. The specific objectives were to: examine the effect of manpower requirement on the quality of service and evaluate the effect of workload analysis on the duty competence of Small and Medium Enterprises (SMEs) in Ebonyi state. The study employed survey method research. Population of the Study constituted of all management and staff of Small and Medium Enterprises (SMEs) in Ebonyi state under study. The total population for the study is three hundred and twelve (312). Primary and secondary source of date was used. 298 staff of the respondents filled and returned questionnaire accurately. The data collected from the questionnaire were presented in a frequency tables, means scores and percentages were used in the analysis and Z - test statistic tool was used to test the hypotheses, determine the nature, and strength of the research variables. The findings indicated that Manpower requirements had positive effect on the quality service Z (95, n = 298) = 7.676 < 9.616, p<.05. Workload analysis had positive effect on duty competence of Small and Medium Enterprises (SMEs) in Ebonyi state (95, n = 298) = 7.038 < 9.616, p<.05. The study concluded that Manpower requirements, and Workload analysis had positive effect on the quality service, duty competence of Small and Medium Enterprises (SMEs) in Ebonyi state. The study recommended among others that Management should give Manpower requirements effective attention to see that the right number of people are put in place for proper performance.