爲解決事業場所外工作者的工時難以計算之問題，勞動部於2015年公布「勞工在事業場所外工作時間指導原則」。當勞工於事業場所外工作，且因雇主難以直接行使指揮監督權限以致勞工的工作時數難以計算者，勞工的工作時間應依擬制之結果計算之。雖然雇主未能直接對事業場所外工作者行使指揮監督權限，但雇主的工作時間掌握管理義務與保護照顧義務依然存在，如何調和兩者之關係即爲一須研究之議題。
本文擬透過參考比較日本的法規範與經驗，找尋事業場所外工作的特性，而後建立起擬制工時制與雇主的工作時間掌握管理義務與保護照顧義務間之關聯的理論以保障事業場所外工作者的權益乃本文之主要目的。

In order to solve the problem that is the difficulties to calculate the working hours of the laborers who work outside of the workplace, Ministry of Labor bulletined a principle to adopt Deemed Working Hours System in 2015. When a laborer works outside of the workplace, and the detailed instruction and supervision by the employer are not involved, which results in the difficulties to calculate the working hours, the number of working hours shall be deemed to be the prescribed working hours.
Even though the employers cannot instruct and supervise the laborers who work outside of the workplace directly, the duties of employers to control laborers’ working hours and to give the necessary consideration to allow laborers to work while securing the safety of his/her life, body and the like still exist. However, it is an issue that how to combine those duties with Deemed Working Hours System.
By consulting Japanese regulations and judicial precedents, the author attempts to find the characteristics of working outside of the workplace. Then, establishing the theory of the relation between Deemed Working Hours System and employers’ duties to protect the rights of laborers working outside of the workplace is the main purpose of this article.