Enforcement Rules of the Labor Insurance Act Article 28-1

The insurance premium, as prescribed in Article 13, Paragraph 1 of the Act, shall be calculated on a basis of 30 days per month.In the event that an insured person is transferred in accordance with Article 23 of the Enforcement Rules, the insurance premium payable by the transferring unit shall be calculated up to the date proceding to the date of transfer. The insurance premium payable by the receiving unit shall be calculated from the date of transfer.
中文原文 勞工保險條例施行細則第28-1條
本條例第十三條第一項所定保險費,每月以三十日計算。
被保險人依第二十三條規定辦理轉保者,轉出單位之保險費計收至轉出前一日止,轉入單位之保險費自轉入當日起計收。

English translation for reference only; the Chinese text prevails. Not legal advice.