Enforcement Rules of the National Health Insurance Act Article 13

The self-employed mentioned in Item 1 of Subparagraph 2 of Paragraph 1 of Article 10 of the Act refer to those who undertake labor or skilled work independently for profits without hiring paid personnel for help.
中文原文 全民健康保險法施行細則第13條
本法第十條第一項第二款第一目所稱自營作業者,指獨立從事勞動或技藝工作獲致報酬,且未僱用有酬人員幫同工作者。

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