Enforcement Rules of the Employment Insurance Act Article 12-1
Interest that should be added in overdue allowance prescribed in Article 22-1 herein shall be based on 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.The preceding required expenses shall be prepared for public budget by the insurer.
中文原文 就業保險法施行細則第12-1條
本法第二十二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。