According to the characteristics of paper pallet structure and packaging materials, a new structure of paper pallet with embedded foot was proposed. Firstly, the loading mechanism of embedded foot and common bonded foot was analyzed. The study found that the embedded foot improved the stress state of the common bonded foot structure. Under the action of transverse load, the common bonded foot bore shear forces with only one bearing surface, with the total bearing area being small, while the embedded foot structure bore the effect of shear force, tension and pressure applied by several surfaces, with the total bearing area larger than the common bonded foot. Then, two types of embedded foot and one type of common bonded foot were designed, and the bond strength experiments were carried out. The results showed that the common bonded foot had a small lateral load capacity, while the embedded foot improved the adhesive area and strength between the foot and the base plate of pallet, which could bear larger load and impact force. The new structure was a more reliable mode of combining paper foot and base plate.