Occupational Safety and Health Act Article 51-1

Where business entities operate product transactions or deliveries in an electronic form, and contract individuals without employment relationships with them to perform the deliveries in person, Paragraph 1, Article 5, Article 6, Paragraph 1, Article 32, Article 33, and Paragraph 2, Article 37 of the Act, and those about penalties shall apply.
中文原文 職業安全衛生法第51-1條
事業單位以數位方式經營商品交易或運送,且交付無僱傭關係之個人親自履行外送作業時,適用第五條第一項、第六條、第三十二條第一項、第三十三條、第三十七條第二項及其罰則規定。

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