Enforcement Rules of the Labor Insurance Act Article 35
In the event that the insured persons are recruited to assume national military service, take unpaid leaves, are suspended from the job because of pending lawsuits or are detained and continue to join insurance coverage, the portion of their premiums payable by the insured units shall be paid by the insured units during the period. As for the portion of premiums payable by the insured persons, those have already been paid shall be deducted from the payments and those have not already paid shall be paid by the insured units first and recover from the insured persons later.
中文原文 勞工保險條例施行細則第35條
應徵召服兵役、留職停薪、因案停職或被羈押之被保險人繼續參加勞工保險期間,其保險費由投保單位負擔部分仍由投保單位負擔外,由本人負擔部分,有給與者於給與中扣繳;無給與者,由投保單位墊繳後向被保險人收回。