Regulations for the Implementation of Annuity Insurance under the Labor Pension Act Article 28
If there is any discrepancy between the amount stated in the statement of payment of annuity insurance premium and the amount payable by the employer, the employer shall first pay the stated amount in full and submit reasons for adjustment to the insurer. After verification by the insurer, the amount shall be settled with the amount of payment for the nearest month.
中文原文 勞工退休金條例年金保險實施辦法第28條
年金保險費繳款單所載金額與雇主應繳金額不符時，雇主應先照額全數繳納，並向保險人提出調整理由，經保險人查明後，於計算最近月份提繳金額時，一併結算之。