The study conducted questionnaire analysis on 607 host company employee and 404 subcontractor employee in order to examine the difference in the safety culture cognition of host company and subcontractor. As a result, host company had higher recognition in all safety culture factors compare to that of subcontractor, and there were bigger gap of cognition in the 'cognition in safety status and culture', 'accident and near-miss', 'immediate superior's concentration degree in safety and health' than that of other cognition factors. Furthermore, team leaders showed the highest cognition in both host company and subcontractor, and employees with above 20 year career had the highest cognition in both host company and subcontractor. There is high relationship between host company and subcontractor in the correlations in safety culture cognition factors. Through this study, we identified the difference in the safety culture cognition factor of host company and subcontractor.