Follwing the diversification of workstyles and globalization of economy, the contingent employment becomes more and more pervasive. Dispatched employment is one kind of the contingent employment. Currently, there is no legislation enacted for the purpose of governing the dispatched employment. Therefore, the responsibility of the user firms and the dispatched agency is not plainly regulated. The individual and collective rights of the dispatched workers are not well protected either. In the U.S., the dispatched employment is treated as temporary employment. Employment in the Temporary Help Supply industry has been developed significantly in this country. Several bills proposed for the developed significantly contingent employment did not pass the legislative process. Therefore, there is also no legislation governing dispatched employment in the U.S.. Since the problems caused by dispatched employment in the U.S. are similar to those in Taiwan, this paper conducts a thorough research and critique on the relevant laws governing dispatched employment in the U.S. and the Dispatched Employment Bill in Taiwan. Through a comparative study, recommendations to amend the Dispatched Employment Bill are provided.