The work analysis the relationship between sectoral output and employment of Taiwan in 1982-2008. We adjust the base period of indexes of labor productivity and indexes of unit output labor costs. Subsequently, we convert the employment and the value of output into the base period. Further, we explore the relationship between the base period of indexes of employment, the based period of indexes of the value of output, the base period of indexes of labor productivity, the base period of indexes of unit output labor costs and economic growth rate. By investigate the effect on employment and economic growth rate. Some implication lying behind these results are discussed.