There are several useful papers and books that you can find the answer.
"The origin of the concept of mental workload is in the ordinary everyday experience of human beings who perform these tasks, which are not necessarily physically demanding, but which are expel'ienced nonetheless as exhausting and stressful (see Moray, 1979, for a review)."
Please check the following highly-cited sources and book chapter:
Chapter Mental Load, Mental Effort and Attention
Chapter The Concept and Measurement of Mental Effort
Regarding the difference between the two variables, it depends on your groups, the experimental design and the tasks that you include in your study. Details on these and the statistical analysis would be helpful.
Shufan Yu unless I'm missing something, that scale only measures effort, and not load.
But I think there are at least some trivial examples where effort and load--the way Paas conceptualized them--would be expected to vary widely: for example, if the task is so difficult (very very high load) that participants completely give up on performing the task (very low effort).
Mental load is an external factor, whereas, mental effor is an internal factor. For example, task difficulty or secondary task affect the mental load that it can be led to mental effort. For mental effort measurement can be used by EEG