Objectives: Since 2000, the payment system of global budget (GB) has been included in Taiwan National Health Insurance, but no study has been conducted to investigate work perception about global budget for medical employees (WPGB), and no questionnaire to measure WPBG has been available. Therefore, we aimed to design a questionnaire to measure medical employees' perceptions of their work tasks before and after implementation of GB so that further study of WPGB could subsequently be conducted. The validity and reliability of the WPGB questionnaire were evaluated. Methods: The WPGB questionnaire was based on literature review, interviews, and observation and consisted of nine questions on the following topics: workload, working hours, manpower, paperwork, salary, medical resources, working procedure, treatment quality, and relationship with patients before and after GB. Expert validity, hypothesis testing of construct validity, internal consistency, and test-retest reliability of the WPGB questionnaire were evaluated. Results: The mean content validity index of the WPGB questionnaire for 13 experts was 83%, with a range of 55% to 100%. A total of 384 medical employees (response rate, 48.3%) at one hospital in northern Taiwan participated in the study. Regarding hypothesis testing of construct validity, the correlation coefficient between WPGB and job satisfaction in the second version of the occupational stress index (OSI-2) was -0.35 and reached statistical significance. Another 24 people from the same hospital completed the WPGB questionnaire twice in 2 weeks, and the reliability intraclass correlation coefficient was 0.78. Conclusion: The content and hypothesis testing of construct validity and test-retest reliability of the WPGB questionnaire are acceptable. We welcome other researchers to use the WPGB questionnaire and evaluate the findings on the same basis.