Enforcement Rules of the Labor Insurance Act Article 39
Late fees payable by the insured units referred to in Paragraph 1 of Article 17 of the Act shall be calculated by the insurer and notify insured units to pay to the designated financial institutions.
中文原文 勞工保險條例施行細則第39條
投保單位依本條例第十七條第一項應繳滯納金者，由保險人核計應加徵之金額，通知其向指定金融機構繳納。