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.
中文原文 勞工保險條例施行細則第34條
本條例第六條第一項第一款至第六款及第八條第一項第一款至第三款規定之被保險人所屬之投保單位,因故不及於本條例第十六條規定期限扣、收繳保險費時,應先行墊繳。

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