This paper aims to explore the impact of portable labor pension system on labor employment in Kaohsiung County after its implementation. Being an important industrial zone and there are numerous labor working here, Kaoshiung County deserves to serve as the target and area for this study. In this study, the in-depth interview approach was adopted, and the subjects of in-depth interviews included four (4) persons from the agencies under Kaohsiung County Government, one (1) person from Kaohsiung County Industrial Association, one (1) person from Confederation of Trade Union of Kaohsiung County, and five (5) persons from different enterprises. Although different opinions were obtained from the interview, we could conclude 10 key points from the study results as follows: 1. The labor mobility did not increase after implementation of the new labor pension system. Labors did not care about things that had not happened yet. What they cared about was whether they were able to continue their jobs or not. 2. The implementation of the new labor pension system did not cause any increase in business closedown. Actually, the contribution to labor pension fund occupied only a few percentage of the personnel cost, and the cost increased due to the new system would be reflected in the prices of products. 3. The implementation of the new labor pension system did not increase layoff of employees. Companies would not lay off their employees due to implementation of the new labor pension system. They would cope with the cost increased due to the new system by improving their equipment and working process and increasing the productivity. 4. The implementation of the new labor pension system did not cause any increase in labor-management disputes. In general, most labor disputes were caused by issues such as overdue wages payment, refusal to join in the labor insurance, application for certificate of involuntary turnover, or payment of severance pay. The dispute on new labor pension system was only a small issue in labor-management disputes. 5. After the implementation of new labor pension system, enterprises may not contribute to the pension fund according to regulations. Big enterprises are most likely to change their salary structure and welfare policies, while small businesses may directly deduct the pension fund from employees¡¦ salary. The costs increased due to the new system were usually deducted from other places. Labors do not have any access to the labor pension fund in substance. 6. The implementation of the new labor pension system did not cause any increase in enterprises¡¦ outsourcing operation. Enterprises would outsource their work for the need of projects or business. The purpose of outsourcing was to save operating cost instead of labor cost. 7. The implementation of the new labor pension system would increase the employment of dispatched workers because in such way enterprises would need not to contribute any money to the labor pension fund. 8. The implementation of the new labor pension system would increase the employment of temporary workers and contracted workers. In order to reduce labor cost, enterprises would tend to employ temporary workers and contracted workers. Labors were also willing to be hired as temporary workers and contracted workers if enterprises agree to contribute to the labor pension monthly for them. 9. The implementation of the new labor pension system did not cause any increase in employment of middle-aged labors. Employers would not hire middle-aged labors just for saving expenses for labor pension fund under the new system. The reason why they did not consider hiring the middle-aged labors was because of their poor physical strength and productivity. 10. The implementation of the new labor pension system did not increase unemployment. Enterprises would not reduce employment if they have to speed up their work. The implementation of the new system did not directly cause an impact of unemployment on labors, but it did influence the enterprises¡¦ willingness in employment of temporary workers and contracted workers. They would rather to hire the dispatched workers and thus indirectly lead to a condition of short-term unemployment.