Enforcement Rules of the Labor Insurance Act Article 34
In the event that the insured units of the workers specified in Article 6, Paragraph 1, Subparagraph 1-6 and Article 8, Paragraph 1, Subparagraph 1-3 of the Act cannot set-off or receive insurance premiums within the time-limits set by Article 16 of the Act due to various reasons, they shall pay them first.