Labor Standards Act Article 68

The number of apprentices shall not exceed one fourth of the total number of workers. The number of workers shall be deemed four for calculation purposes even if it is below that number.
中文原文 勞動基準法第68條
技術生人數,不得超過勞工人數四分之一。
勞工人數不滿四人者,以四人計。

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