Labor Insurance Act Article 16
The labor insurance premiums shall be paid monthly according to the following regulations:1. For an insured person on referred to in paragraph 1, subparagraphs (1) to (6) of article 6, or paragraph 1, subparagraphs (1) to (3) inclusive of article 8, the portion of the premium to be borne by him shall be deducted by the insured unit which shall be paid together with the employer's portion to the insurer before the end of the following month.2. For an insured person referred to in paragraph 1, subparagraphs (7) or (8) of article 6, or paragraph 1, subparagraph 4 of article 8, the portion of the premium to be borne by him shall be paid by month in the current month to the insured unit to which he belongs, and the insured unit shall forward the accumulated premiums to the insurer before the end of the following month.3. For an insured person referred to in article 9-1, the premium due shall be paid by him by month to the insured unit or labor organization to which he belongs, and the insured unit or labor organization concerned shall forward the accumulated premiums to the insurer before the end of the following month.All labor insurance premiums paid to the insurer shall not be refundable except for the reasons which are neither attributable to the insured unit, nor to the insured person.
中文原文 勞工保險條例第16條
勞工保險保險費依左列規定，按月繳納：
一、第六條第一項第一款至第六款及第八條第一項第一款至第三款規定之被保險人，其應自行負擔之保險費，由投保單位負責扣、收繳，並須於次月底前，連同投保單位負擔部分，一併向保險人繳納。
二、第六條第一項第七款、第八款及第八條第一項第四款規定之被保險人，其自行負擔之保險費，應按月向其所屬投保單位繳納，於次月底前繳清，所屬投保單位應於再次月底前，負責彙繳保險人。
三、第九條之一規定之被保險人，其應繳之保險費，應按月向其原投保單位或勞工團體繳納，由原投保單位或勞工團體於次月底前負責彙繳保險人。
勞工保險之保險費一經繳納，概不退還。
但非歸責於投保單位或被保險人之事由所致者，不在此限。
一、第六條第一項第一款至第六款及第八條第一項第一款至第三款規定之被保險人，其應自行負擔之保險費，由投保單位負責扣、收繳，並須於次月底前，連同投保單位負擔部分，一併向保險人繳納。
二、第六條第一項第七款、第八款及第八條第一項第四款規定之被保險人，其自行負擔之保險費，應按月向其所屬投保單位繳納，於次月底前繳清，所屬投保單位應於再次月底前，負責彙繳保險人。
三、第九條之一規定之被保險人，其應繳之保險費，應按月向其原投保單位或勞工團體繳納，由原投保單位或勞工團體於次月底前負責彙繳保險人。
勞工保險之保險費一經繳納，概不退還。
但非歸責於投保單位或被保險人之事由所致者，不在此限。