隨著商業模式、人力運用態樣之推陳出新，勞動型態日趨多元且複雜，致使勞動者身分認定、勞動保護之必要性與途徑等議題近年成為各界關注之焦點，惟各界見解分歧，莫衷一是。我國現行勞動法主要係以勞工為保障對象，對於不具勞工身分之勞動者所提供之保障較為不足，且多僅聚焦於渠等職業安全衛生與社會安全之保障。揆諸在勞工與自營作業者兩端點間創設中間類型勞動者之觀點，於國內逐漸獲得學界、行政機關，及立法者之支持，此部分盱衡諸多國家皆已藉由創設具經濟依賴性之勞動者身分，作為擴張勞動保護途徑，無疑係一可行途徑。其中，西班牙立法者因慮及勞動者縱在法律上無法被歸類為勞工，仍有受保護之需求，而透過制定自營作業者法，在勞動光譜中，創設經濟依賴型自營作業者，對於渠等之勞動基本權、個別勞動條件、集體勞動權，乃至社會安全皆設有周延之保障。透過文獻分析，本文以為該國諸多保障規範均具高度參考價值，其中尤以下列5項構面誠值我國借鏡：1.明確之契約終止事由，及受領勞務者無正當理由終止契約之責任；2.不受歧視與隱私之權利；3.訂定書面契約之規範，俾利勞動者身分之證明與行政管理；4.勞動三權之明確規範；5.保障非自願暫停經濟活動之經濟安全。

With the development of business models and the innovative method of using human resources, labor patterns have become increasingly diverse and complex, causing issues such as the identification of workers' employment status, the necessity of labor protection, and approaches to providing protection have drawn the attention from all walks of life. Nevertheless, there are differences in opinions from all walks of life. At present, the existing labor laws in Taiwan mainly focus on protecting employee rights; in terms of those who are not employees, protection provided for them never seems sufficient and almost focuses on ''occupational safety and health'' and ''social security.'' Nowadays, the idea of creation of an intermediate type of labor between employee and self-employed workers have been gradually accepted by the academia, the executive authority, and legislators. Since many countries have extended labor protection by creating a new employment status known as the economically dependent worker, this approach to enlarging labor protection is feasible. Among them, Spanish legislators considered that such workers have the exact needs for protection despite being unable to be classified as employees and thus created the new employment status of economically dependent self-employed workers by enacting the self-employed workers' statute. This law provided comprehensive protection covering the fundamental labor rights, individual labor conditions, collective labor rights, and social security. Through literature analysis, this article suggests that many regulations in Spain have high reference value and are worth learning, especially the following five dimensions are rather more enlightening: 1. An apparent reason for contract termination and the responsibilities of the service receiver to terminate the contract without justified reasons; 2. The right to be non-discrimination and privacy; 3. Stipulation of a written contract requirement to identify employment status and administrative management of such workers; 4.The explicit regulations of the three fundamental labor rights; 5. Protection for the economic security of workers whom involuntary suspending economic activities.