Labor Pension Act Article 3

The terms "worker", "employer", "business entity", "labor contract", "wage" and "average wage" referred to in the Act shall be defined in accordance with Article 2 of the Labor Standards Act.
中文原文 勞工退休金條例第3條
本條例所稱勞工、雇主、事業單位、勞動契約、工資及平均工資之定義,依勞動基準法第二條規定。

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