Regulations Governing the Deduction and Payment of the Supplementary Insurance Premium of the National Health Insurance Article 6

The term “accumulated annual” bonus prescribed in Subparagraph 1 of Paragraph 1 of Article 31 of the Act refers to the accumulated amount of bonus that a group insurance applicant pays to the insured between January 1 of the year and the time when the single benefit payment concerned is made in the same year.Where the insured has already terminated his or her employment when the group insurance applicant pays the bonus, it shall still deduct the supplementary insurance premium from the part of the accumulated bonus, which is in excess of four times the insured payroll-related amount when the insured withdrew.
中文原文 全民健康保險扣取及繳納補充保險費辦法第6條
本法第三十一條第一項第一款所稱全年累計,指投保單位自當年一月一日起至當次給付被保險人獎金時之累計。
投保單位給付被保險人獎金時,若該被保險人已離職,仍應就全年累計獎金逾其退保時投保金額四倍之部分,扣取補充保險費。

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