This study aimed to explore the leisure activities in Taiwan, the status of workers and the relationship between attitudes and employee groups of the population characteristics. A questionnaire survey conducted, the research tools included: personal information, inventory status of leisure participation, leisure attitude scale three parts. Samples of two service companies in Taipei, a state-owned enterprises in Taichung, a state-owned enterprises in Chiayi City, a state-owned enterprises in Kaohsiung County, two agricultural science and technology industry companies in Pingtung County and a Science Park in Hsinchu County, a total of eight companies for the organization's employees are the purposes of measuring the scope and object. According to the statistical methods, we use descriptive statistics and structural equation modeling as the main method. The sample principle is each department sending 100 questionnaires, a total of eight hundred and a total of 512 questionnaires were regained. Response rate was 64%, and remove the missed after finishing the invalid questionnaires, a total of 427 questionnaires and the valid response rate was 83%. According to the sample characteristics, we can know mostly male workers in Taiwan. Ages, majority of 31 to 40 years old, marital status were married, mostly for specialist education, mostly professional service industry, monthly income is less than 40,000 yuan to 20,000 at most, mostly lives in the northern region. Moreover, casual workers in Taiwan's status and leisure attitudes reached the level, which means it's associated. We can know Taiwan workers' knowledge of leisure, recreation and leisure preferences of the higher imagery; those will affect the participation in leisure activities in a positive way. The results provide related references.