Enforcement Rules of the Labor Pension Act Article 4-2
The term 'self-employed persons' stated in subparagraph 2 of Paragraph 2 to Article 7 of the Act refers to people working under either of the following circumstances for remuneration without hiring others:1. Those operating their own businesses or with partners;2. Those independently engaging in labor or skillful work.
中文原文 勞工退休金條例施行細則第4-2條