Enforcement Rules of the Labor Insurance Act Article 16
In case the suspension, dissolution, revocation, abolishment and bankruptcy of the insured units, or are deemed to have no fact of operation, and do not hire any workers, the insurer may cancel or revoke the insurance coverage to the insured units.For the insured units whose insurance coverage is cancelled or revoked according to the regulation in previous paragraph and don't withdraw from the insurance coverage for their employee according to regulations, the insurer may withdraw insurance coverage immediately; the termination of the effectiveness of insurance, the calculation of the premiums payable and the added penalties for overdue premiums shall be set on the dates the facts have been confirmed. If the dates could not be confirmed, it is set on the date when the insure finds out the fact.
中文原文 勞工保險條例施行細則第16條
投保單位有歇業、解散、撤銷、廢止、受破產宣告等情事或經認定已無營業事實，且未僱用勞工者，保險人得逕予註銷或廢止該投保單位。
投保單位經依前項規定註銷或廢止者，其原僱用勞工未由投保單位依規定辦理退保者，由保險人逕予退保；其保險效力之停止、應繳保險費及應加徵滯納金之計算，以事實確定日為準，未能確定者，以保險人查定之日為準。
投保單位經依前項規定註銷或廢止者，其原僱用勞工未由投保單位依規定辦理退保者，由保險人逕予退保；其保險效力之停止、應繳保險費及應加徵滯納金之計算，以事實確定日為準，未能確定者，以保險人查定之日為準。