Enforcement Rules of the Labor Insurance Act Article 41
In the event that the insurance premiums payable by the insured persons are exempt from payment pursuant to Paragraph 1 of Article 18 of the Act, the insurer shall calculate the amounts in accordance with the approved documents of payment and issue the insurance premium exemption bills, and subtract the amounts from the total insurance premiums payable by the insured units.
中文原文 勞工保險條例施行細則第41條
依本條例第十八條第一項規定得免繳被保險人負擔部分之保險費者，由保險人根據核發給付文件核計後，發給免繳保險費清單，在投保單位保險費總數內扣除之。