Article 3 of the Enforcement Rules of the Factory Law, promulgated by the Ministry of Interior on June 24, 1976, stipulates that: "the term 'worker' mentioned in this Law refers to a person employed in a line of work and earning a wage."　An equivalent definition of 'worker' was also given in Article 3 of the amended Taiwan Province Factory Worker Retirement Statute promulgated by the Taiwan Provincial Government on March 23, 1979, which does not specifically restrict the definition of 'worker' to a person working only in manufacturing, processing, repairs, or disassembly.　In this case, an office worker employed by an employer to work in a factory's work area or in an office setting and who receives wages is included in the aforementioned definition.　

　　　 definition of 'worker' in the Factory Law was ambiguous prior to and following the promulgation of the law.　In accordance with the Factory Law, which was amended and promulgated on December 30, 1932, the Enforcement Rules of the Factory Law were to be amended and promulgated on the same date.　Article 1 of the above Enforcement Rules stated that: "the term 'worker' mentioned in this Law refers to those workers who are directly involved in production or assisting in production work.　Excluded are all other employees and those not involved in production work”. The above definition thus constitutes a stricter definition of the term 'worker'.　　As the Factory Law was amended on December 29, 1975, to accommodate the needs of industrialization, its scope of applicability was widened.　The restrictive stipulation on "factories employing 30 or more workers" was changed to "any factory using power-generating equipment shall be subject to this law."　The aforementioned Enforcement Rules that had been in effect for more than forty years were rendered null and void, as Article 76 of the amended Enforcement Rules empowered the Ministry of Interior to enact enforcement rules.　Subsequently, on June 24, 1976, the Ministry of Interior promulgated a new rule, in which Article 2 declared that: “the term ‘factories’ refers to any workplace or office workplace which employs workers working in manufacturing, processing, repairs and disassembly."　To further clarify the intent of the Law, the Rules drew from Paragraph 1, Article 2, of the Labor Safety and Health Act promulgated on April 16, 1974.　This was reflected in Article 3 of the Rules, which clearly states that: "the term ‘worker’ mentioned in this Law refers to a person employed in a line of work and earning a wage", hence broadening the definition of the term 'worker'.　Therefore, any worker who is employed by an employer and works at a factory workplace or office workplace is a worker under this definition and the scope of the term is no longer restricted to those working only in manufacturing, processing, repairs and disassembly.　The definition of 'worker' given by Article 3 of the amended Taiwan Province Factory Worker Retirement Statute promulgated by the Taiwan Provincial Government on March 23, 1979, is equivalent to the aforementioned definition stipulated in Article 3 of the Enforcement Rules.　In this case, an office worker is included in the aforementioned definition.