If an insured unit accepts a school’s request to provide its student with an internship program during the summer or winter vacation and provides the school with an evaluation of the student’s internship performance; and the student has no employment relationship with the insured unit and does not receive training allowance or salary, such student may not participate in labor insurance in accordance with regulations. However, if interns resemble in nature apprentices as defined under the Labor Standards Act, the relevant provisions of the Labor Insurance Act and the Labor Occupational Accident Insurance and Protection Act shall apply mutatis mutandis, and the training unit shall apply for enrollment in labor insurance and accident insurance. If there is any doubt as to whether interns fall under the Labor Standards Act due to resemblance with apprentices in nature, please first contact the Department of Labor/Labor Affairs Department of the county/city government where the company is located for clarification.