Enforcement Rules of the Labor Insurance Act Article 81

In the event that when the applications for the payments of death benefit are submitted by beneficiaries or the person who pays for funeral expenses and the insured units affiliated fail to proceed with the process of withdrawing from insurance coverage, the insurer shall terminate insurance coverage directly and immediately.
中文原文 勞工保險條例施行細則第81條
受益人或支出殯葬費之人請領死亡給付時,被保險人所屬投保單位未辦理退保手續者,由保險人逕予退保。

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