Spirotetramat is a potential tetronic acid pesticide for controlling various pests with piercing–sucking mouthparts. To clarify its dietary risk on cabbage, we established an ultra-high-performance liquid chromatography–tandem mass spectrometry (UHPLC–MS/MS) method and then investigated the residual levels of spirotetramat and its four metabolites in cabbage collected from field experiments under good agricultural practices (GAPs). The average recoveries of spirotetramat and its metabolites in cabbage were 74~110%, while the relative standard deviation (RSD) was 1~6%, and the limit of quantitation (LOQ) was 0.01 mg kg−1. The terminal residue of spirotetramat was in the range of <0.05~0.33 mg kg−1, the chronic dietary risk (RQc) was 17.56%, and the acute dietary risk (RQa) was 0.025~0.049%, which means an acceptable dietary intake risk. This study provides data to guide on the use of spirotetramat and to establish the maximum residue limits (MRLs) of spirotetramat on cabbage.