勞基法之適用對象限於與雇主訂立勞動契約之「勞工」，但勞工之定義如何？在具體案例中如何界定判斷「勞工」之標準？我國迄今尚鮮有文獻探討。本文以臺北地方法院一 則有關經理人是否為勞工之判決為評釋對象，援引日本學者、實務見解，並比較我國現有文獻，嘗識在我國法制下建立判斷「勞工」之標準。

　　　　　Labor standard Law applys to labors who contract with employers only, but what's the definition of "the labor"? How do we define "the labor" in substantial cases ? Those are scarcely discussed in R.O.C. The issue focuses on the judgement of Taipei district Court concerning about if the manager should be regard as the labor, and confer the views of Japan scholars and cases, comparing with native issues, trying to establish the standard of defining "the labor" under the national law strucure.