Enforcement Rules of the Employment Insurance Act Article 22

In the event that an insured person applying for the unemployment benefits or vocational training living allowance according to this Act but the insured unit has failed to complete the insurance withdrawal procedure for the insured person as required, the insurer shall withdraw the said insured person from the employment insurance program starting from the date of employment separation and issue the benefits or allowance accordingly.
中文原文 就業保險法施行細則第22條
被保險人依本法規定申請失業給付或職業訓練生活津貼,其所屬投保單位未依規定為其辦理退保手續者,由保險人自被保險人離職之日逕予退保,並核發給付。

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