Enforcement Rules of the Labor Insurance Act Article 18
When the persons in charge of the insured units are changed, the unpaid premiums or the penalties for overdue premiums owed by the original persons shall be individually and jointly assumed by the new persons.When an insured unit dissolves due to merger, demerger, or transfer, the unpaid insurance premium or late penalty shall be borne by the surviving, newly established, or receiving insured unit.
中文原文 勞工保險條例施行細則第18條
投保單位負責人有變更者，原負責人未清繳保險費或滯納金時，新負責人應負連帶清償責任。
投保單位因合併、分割或轉讓而消滅時，其未清繳之保險費或滯納金，應由存續、新設或受讓之投保單位承受。
投保單位因合併、分割或轉讓而消滅時，其未清繳之保險費或滯納金，應由存續、新設或受讓之投保單位承受。