Enforcement Rules of the Labor Insurance Act Article 33
The insurer shall calculate the amounts of insurance premiums and overdue fine payable by the insured units in N.T. dollars and to count five and higher fractions as units and disregard the rest when calculating a tenth of a N.T. dollars.
中文原文 勞工保險條例施行細則第33條
保險人計算投保單位應繳納之保險費、滯納金總額以新臺幣元為單位，角以下四捨五入。