This study investigates influence of relative dominance in human resource management (HRM) of dispatched enterprises and user enterprises on dispatched worker¡¦s cognition of employer liability. Hopefully, this study could serve as basis for management in dispatched enterprise and user enterprises.Questionnaires were administered to Taiwanese dispatched workers to study relationships among and influence of individual variables (as control variable), HRM in user enterprises and dispatched enterprises (recruitment, training, compensation and benefits and performance appraisal as independent variable) and employees¡¦ cognition of employer liability (as dependent variable). Results show that relative dominance in HRM of user enterprises and dispatched enterprises dictate employees¡¦ cognition of employer liability. Dispatched workers have higher cognition of employer liability for dispatched firms when dispatched enterprises are of high dominance in HRM. On the other hand, dispatched workers have higher cognition of employer liability for user enterprises when user enterprises are of high dominance in HRM. In addition to relative dominance in HRM, positions that dispatched workers occupy also significantly influence cognition of employer liability: dispatched workers who hold professional jobs have higher cognition of employer liability toward dispatched enterprises.