Enforcement Rules of the Labor Insurance Act Article 92

In the event that after the insured persons died and their beneficiaries are minors and cannot apply for the payments of insurance benefits as referred to in Article 89, the insured units they are affiliated with shall notify the insurer immediately. Under such circumstances, except the payments of funeral grants may be processed in accordance with Article 84, their survivors' subsidies shall be deposited by the insurer and receive interests. The subsidies shall be paid at the time their beneficiaries are qualified to apply and received.
中文原文 勞工保險條例施行細則第92條
被保險人死亡,其受益人為未成年且無法依第八十九條規定請領保險給付者,其所屬投保單位應即通知保險人,除喪葬津貼得依第八十四條規定辦理外,應由保險人計息存儲遺屬年金給付或遺屬津貼,俟其能請領時發給之。

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