Enforcement Rules of the Labor Pension Act Article 25

If the payment sum on the pension statement does not correspond with the sum provided by the employer, the employer shall first pay for the amount that appears on the statement and then notify the Bureau of the need for adjustment. Following inspection and clarification by the Bureau, the adjustment will be made during the next payment period.
中文原文 勞工退休金條例施行細則第25條
勞工退休金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,並向勞保局提出調整理由,經勞保局查明後,於計算最近月份提繳金額時,一併結算。

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