Standards for Identifying Small and Medium-sized Enterprises Article 5

The number of regular employees under the Standards refers to the average monthly number of insured employees that an enterprise has registered with the Bureau of Labor Insurance, Ministry of Labor in the most recent 12 months.
中文原文 中小企業認定標準第5條
本標準所定經常僱用員工數,係以勞動部勞工保險局受理事業最近十二個月平均月投保人數為準。

English translation for reference only; the Chinese text prevails. Not legal advice.