Regulations Governing the Deduction and Payment of the Supplementary Insurance Premium of the National Health Insurance Article 7
Where an enterprise distributes stock or cash dividends, its responsible person shall be the premium withholder and deduct the supplementary insurance premium pursuant to Article 31 of the Act.Dividends that are distributed on the same base day should be deemed as a single payment. If a single payment comprehends stock dividends and cash dividends concurrently, the premium withholder shall deduct the supplement insurance premium from the single payment concerned when distributing cash dividends.Where there are no cash dividends or insufficient cash dividends for the deduction, the premium withholder shall notify the insured, and the insurer shall charge the premium the following year.In the case of unpaid premium in the preceding paragraph, the premium withholder shall make a list in accordance with the required format and submit such list to the insurer by January 31 of the following year for the latter to charge the premium.The supplementary insurance premium, which shall be deducted according to Article 31 of the Act, shall be handled pursuant to the preceding two paragraphs when there is no cash or insufficient cash for such deduction.
中文原文 全民健康保險扣取及繳納補充保險費辦法第7條
公司於分配股票股利或現金股利時，應以其負責人為扣費義務人，依本法第三十一條規定扣取補充保險費。
同一基準日分配之股利，為同一次給付，給付內容同時含有股票股利及現金股利者，扣費義務人應於撥付現金股利時，從中一併扣取當次給付所有應扣取之補充保險費。
無現金股利或現金股利不足以扣取時，扣費義務人應通知保險對象，由保險人於次年收取。
前項應補繳之金額扣費義務人應於次年一月三十一日前，依規定之格式造冊，彙送保險人辦理收取之作業。
依本法第三十一條規定應扣取之補充保險費，如於給付時保險對象無現金或現金不足以扣取，依前二項規定辦理。
同一基準日分配之股利，為同一次給付，給付內容同時含有股票股利及現金股利者，扣費義務人應於撥付現金股利時，從中一併扣取當次給付所有應扣取之補充保險費。
無現金股利或現金股利不足以扣取時，扣費義務人應通知保險對象，由保險人於次年收取。
前項應補繳之金額扣費義務人應於次年一月三十一日前，依規定之格式造冊，彙送保險人辦理收取之作業。
依本法第三十一條規定應扣取之補充保險費，如於給付時保險對象無現金或現金不足以扣取，依前二項規定辦理。