性工作者的勞動權益是一個細緻化的工程，除罪化、合法化的難處、法制政策的價值辯證尚待確立，同時須遷就社會、政治及經濟的現實。 在性工作者的認知中，無論是以商品的方式看待交易行為或認其性交易是處境中求生存的選擇，其實與大眾對於職業選擇並無差異。需要被正視的是性工作者的性服務中，其勞動條件包括：待遇、福利、風險、休假、自主權、工作環境、工會組織、資本形式與股份制度、服務規範的缺乏、服務程序的監督等。再進一步地檢視社會價值觀對性工作者的污名化及社會文化，用歧視性工作的手段進行社會控制。 本研究旨在從性工作者的主體觀點訪談中，期望真實反應性工作者的工作處遇及態樣，對於訪談發現進行分析，輔以他國制度比對相較，藉以了解現我國現行實務上不完備的缺口與參照適用的可能。最後於結論部分，針對性工作者身處惡劣勞動環境、面對的勞動情緒與失去的勞動尊嚴提出看法，並對於相關規定政策及性工作者的自主勞動、社會福利提出建議作為未來相關議題研究者之參考。 / When it comes to labor rights of workers who provide direct sexual services, it is the meticulous and painstaking process. Due to difficulties of decriminalization of sex work and of legalizing as well as the value of legal policies is yet to be set up, we often take social-political and economic environments for the practical consideration. As those worker’s understanding, the services they serve are familiar with others, that is, they work like others do as they serve whom need it. However, they do not get the same rights and protection as others, such as labor welfares, labor insurances, labor protection, and rights to union, Furthermore, they are living under the control of stigmatization and discrimination. The main focus of the study is to explore and reveal commercial sex workers' working conditions and status through the interviews . According to the analysis and induction of the data from the interviews, we have compared the differences of sex work policies between Taiwan and other countries so as to find the gap between current practices and applicable policies. In conclusion, we suggest those sex workers who work in bad working condition and suffer misunderstanding, stigmatization and discrimination, the better way to get the decent work. Also we offer some suggestions for the further related study in the future.