Aims: To study job burnout and quit intention among occupational and physical therapists and the related factors during the implementation of the global budget payment system of the National Health Insurance in Taiwan. Methods: A cross-sectional study with a stratified and proportional random sampling was used to obtain the study sample in Taoyuan, Taiwan. The Maslach Burnout Inventory-Health Service Survey (MBI-HSS), including three constructs (emotional exhaustion, depersonalization, personal accomplishment), was used. Results: From July to December 2006, 96 valid questionnaires (56.1%) were obtained. Twenty-nine (30.2%) were occupational therapists and 68 (69.8%) were physical therapists. The mean score of emotional exhaustion was 25.63 (percentilep = 39.7), depersonalization was 9.07 (percentilep = 25.7), and personal accomplishment was 35.92 (percentilep = 64.1), respectively. Multivariate analysis reveals that work perceptions about the global budget for medical employees (p = .0013), medical workers stress (p = .0035), and supported coping (p = .0340) was significantly associated with emotional exhaustion. Hospital level, type of therapist (occupational vs. physical) and control coping was significantly associated with depersonalization. Control coping (p = .0002) was significantly associated with personal accomplishment. Forty-nine (51%) of therapists had an intention to quit their job. Multivariate analysis reveals that salary satisfaction (p = .0014) and emotional exhaustion (p = .0221) was significantly associated with quit intention. Conclusion: During implementation of global budget payment system, there was a serious problem of emotional exhaustion among therapists and about one half of the therapists had an intention to quit their job. The reason of quit intention was emotional exhaustion and unsatisfying of their salary.