This study was evaluated the performance of employment insurance policy in Taiwan. The unemployment benefits was implemented from 1999, and amended by several until now. This study was analyzed by unemployment ratio, unemployment benefits, employment service and vocational training, and especially in evaluating unemployment benefits policy. The results revealed that monetary assistance was the core of employment insurance in Taiwan, but this policy was neglected to develop the vocational skill for unemployed persons. On the other hand, the unemployment benefit was no practical help for unemployed persons, it could make welfare dependency situation. The author got conclusion and suggestions at last.