Labor Insurance Act Article 6

The following workers above 15 full years and below 65 years of age shall all be insured under this program as insured persons, with their employers, or the organizations or institutes to which they belong reckoned as the insured units:1. Industrial workers employed by public or private factory, mine, salt field, range, pasturage, forest or tea plantation with more than five employees, as well as workers employed by a communication or transportation enterprise, or by a public utility;2. Workers employed by a company or firm with more than five employees;3. Employees in a journalistic, cultural, non-profit organization or cooperative enterprise with more than five persons;4. Employees of government offices or public or private schools who are not legally entitled to join civil servants' insurance or the insurance of teachers and employees of private schools;5. Workers employed in fishing production;6. Persons receiving vocational training in vocational training institutes registered with the government;7. Members of an occupational union who have no definite employer or who are self-employed; and8. Fishermen who belong to Class A of Fishermen's Association and are either self-employed or do not have a definite employer.Preceding provisions also apply to workers under 15 years of age, provided the character and conditions of whose employment have been recognized by the competent authority as not harmful to the physical and moral health of such persons.The preceding two provisions apply to employed foreign nationals.
中文原文 勞工保險條例第6條
年滿十五歲以上,六十五歲以下之左列勞工,應以其雇主或所屬團體或所屬機構為投保單位,全部參加勞工保險為被保險人:
一、受僱於僱用勞工五人以上之公、民營工廠、礦場、鹽場、農場、牧場、林場、茶場之產業勞工及交通、公用事業之員工。
二、受僱於僱用五人以上公司、行號之員工。
三、受僱於僱用五人以上之新聞、文化、公益及合作事業之員工。
四、依法不得參加公務人員保險或私立學校教職員保險之政府機關及公、私立學校之員工。
五、受僱從事漁業生產之勞動者。
六、在政府登記有案之職業訓練機構接受訓練者。
七、無一定雇主或自營作業而參加職業工會者。
八、無一定雇主或自營作業而參加漁會之甲類會員。
前項規定,於經主管機關認定其工作性質及環境無礙身心健康之未滿十五歲勞工亦適用之。
前二項所稱勞工,包括在職外國籍員工。

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