台灣目前4人以下事業單位勞工部分沒有加入勞保，或透過錯誤單位投保勞保，乃不利其參加勞保的權益。勞委會一直嘗試採取修正勞工保險條例第六條的策略，希望將4人以下事業單位改為強制納入勞保，以保障弱勢勞工的權益；卻面臨職業工會和中小企業的反對。為促進4人以下事業單位勞工參加勞保，本文主張，政府宜改採修正勞工保險條例第八條的策略，允許4人以下事業單位勞工至職業工會自願投保勞保，並對錯誤至職業工會投保勞保的4人以下事業單位勞工辦理特赦，並承認他們以投保的勞保年資。

There are some workers in units with four or less employees in Taiwan having no Labor Insurance or illegitimately participating Labor Insurance.The Council of Labor Affairs has adopted a strategy to amend Article 6 of the Labor Insurance Act in order to require compulsary participation for workers in units with four or less employees.Yet such strategy has been boycotted by occupational trade unions and small and medium size enterprises.This research advocates for amending Article 8 of the Labor Insurance Act to allow workers in units with four or less employees participating Labor Insurance vountarily through occupational trade unions and providing amnesty to those workers who may have illegitimately participated Labor Insurance through occupational trade unions in order to promote the participation of Labor Insurance for workers in units with four or less employees.