Regulations for the Implementation of Annuity Insurance under the Labor Pension Act Article 27
If an employer fails to make full payment of the amount payable by the employer stated in the payment statement of annuity insurance premium, the insurer shall directly allocate the payment made by the employer inproportion to the amounts payable for each worker.
中文原文 勞工退休金條例年金保險實施辦法第27條
雇主未依年金保險費繳款單所載之雇主應提繳金額足額繳納者，由保險人逕行將雇主所繳金額按每位勞工應提繳金額比例分配之。