Enforcement Rules of the Labor Insurance Act Article 49-1
Interest that should be added in overdue premium prescribed in Article 29-1 herein shall be based on the fixed interest rate on January 1st every year for a one-year postal saving time deposit, calculated in NT dollars per day, and NT dollars below 0.1 shall be rounded.
中文原文 勞工保險條例施行細則第49-1條
本條例第二十九條之一所定逾期部分應加給之利息，以各該年一月一日之郵政儲金一年期定期存款固定利率為準，按日計算，並以新臺幣元為單位，角以下四捨五入。
前項所需費用，由保險人編列公務預算支應。
前項所需費用，由保險人編列公務預算支應。