領有執業執照、依法辦理登記或設有稅籍之企業主

領有執業執照、依法辦理登記或設有稅籍之企業主，如已僱有員工，應成立投保單位依規定為所僱員工申報參加勞(就、災)保，又如自身也有實際參與工作，並得以雇主身分，與員工以同一投保單位參加勞(災)保。

小提醒：經設立登記並僱有員工之雇主，已非屬自營作業者身分不符職業工會加保資格，應與其員工以同一投保單位加保喔。

Employers who hire employees, and holds a practice license, that has been registered in accordance with the law, or has a tax registration employs workers, must establish an insurance unit according to regulations and give notice to insurer on the date on which employees commence employment, so that their employees may apply to participate in labor (employment, labor occupational accident) insurance. If employers participates in the work, they could also apply for labor (labor occupational accident) insurance as an employer at the same insurance unit as their employees.

Reminder: Employers who have registered in accordance with the law and hire employees are not categorized as self-employed and do not qualify for insurance through occupational union.