Labor Insurance Act Article 17
In case an insured unit has not paid the premiums due before the date indicated in paragraph 1 of the preceding Article, they may be paid within a fifteen-day grace period. In case the premiums remain unpaid to the insurer within the grace period, an additional overdue penalty at the rate of 0.1 percent shall be paid for each day beginning from the expiration day of the grace period to one day before the premiums are paid in full, provided that the overdue penalty shall not be more than 20% the amount of the premiums.In case the premiums have not been paid fifteen days after the penalty is due, the insurer shall take legal action for the premiums and penalties payable. In case the insured unit has no property to be attached or has property that is not sufficient to pay the debt, the chief executive officer or responsible pen on shall be liable to pay compensation if deemed responsible for the default.The insurer temporarily suspends benefit payments to an insured person from the day legal action is taken to the day when the premiums and penalties are not paid in full, except when the portion of the premium payable by the insured person on has already been deducted or paid to the insured unit.For an insured person on referred to in paragraph 1 subparagraphs (7) or (8) of article 6, and paragraph I subparagraph (4) of article 8, the premiums payable under article 15 shall be paid to the insured unit periodically. In case it has not been paid after the fifteen-day grace period, the insured unit may charge penalties according to paragraph l and forward the total amount to the insurer. In case it has not been paid fifteen days after the penalties have been charged, benefit payments shall be suspended temporarily.In case an insured person on referred to in article 9-1 has not paid insurance premiums for more than two months, it is considered that he has been withdrawn from insurance. All benefit payments received by him during the period when he owes premium contributions shall be recovered legally.
中文原文 勞工保險條例第17條
投保單位對應繳納之保險費，未依前條第一項規定限期繳納者，得寬限十五日；如在寬限期間仍未向保險人繳納者，自寬限期滿之翌日起至完納前一日止，每逾一日加徵其應納費額百分之零點一滯納金；加徵之滯納金額，以至應納費額之百分之二十為限。
加徵前項滯納金十五日後仍未繳納者，保險人應就其應繳之保險費及滯納金，依法訴追。
投保單位如無財產可供執行或其財產不足清償時，其主持人或負責人對逾期繳納有過失者，應負損害賠償責任。
保險人於訴追之日起，在保險費及滯納金未繳清前，暫行拒絕給付。
但被保險人應繳部分之保險費已扣繳或繳納於投保單位者，不在此限。
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，依第十五條規定負擔之保險費，應按期送交所屬投保單位彙繳。
如逾寬限期間十五日而仍未送交者，其投保單位得適用第一項規定，代為加收滯納金彙繳保險人；加徵滯納金十五日後仍未繳納者，暫行拒絕給付。
第九條之一規定之被保險人逾二個月未繳保險費者，以退保論。
其於欠繳保險費期間發生事故所領取之保險給付，應依法追還。
加徵前項滯納金十五日後仍未繳納者，保險人應就其應繳之保險費及滯納金，依法訴追。
投保單位如無財產可供執行或其財產不足清償時，其主持人或負責人對逾期繳納有過失者，應負損害賠償責任。
保險人於訴追之日起，在保險費及滯納金未繳清前，暫行拒絕給付。
但被保險人應繳部分之保險費已扣繳或繳納於投保單位者，不在此限。
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，依第十五條規定負擔之保險費，應按期送交所屬投保單位彙繳。
如逾寬限期間十五日而仍未送交者，其投保單位得適用第一項規定，代為加收滯納金彙繳保險人；加徵滯納金十五日後仍未繳納者，暫行拒絕給付。
第九條之一規定之被保險人逾二個月未繳保險費者，以退保論。
其於欠繳保險費期間發生事故所領取之保險給付，應依法追還。