Laborers' acts of reporting illegal activities of employers reduce supervision costs and protect social public interests, but also violate their loyalty obligations to the employers. Therefore, only by clarifying the boundary of the above, and encouraging and standardizing laborers' reporting acts can we protect the public interests of society and avoid the economic losses of employers. This study, on the basis of comparing the relevant provisions of developed countries on laborers' reporting acts and loyalty obligations, holds that conflicts between the above should be resolved by stipulating the legal elements of laborers' reporting acts and defining their loyalty obligations. In addition, the incentive system and relief measures for laborers' reporting acts should be improved to encourage and protect their reporting acts.