Regulations Governing the Deduction and Payment of the Supplementary Insurance Premium of the National Health Insurance Article 9
The premium withholder shall notify beneficiaries of the amount of the supplementary insurance premium that has been deducted each fiscal year. Notwithstanding, the premium withholder may be exempted from notifying beneficiaries if they have submitted the statement of deductions to the insurer according to Article 10.A beneficiary may apply to the premium withholder for a certificate of deductions or apply for a certificate of payment from the insurer from April 1 of the following year of the deduction.Where a premium withholder has over-deducted the supplementary insurance premium, the premium withholder shall refund the over-deducted amount to the beneficiary. In the event that any amount of the supplementary insurance premium is under-deducted, the premium withholder shall make up for the shortage and may subsequently demand the payment from the beneficiary. Notwithstanding, where the insurer confirmed the information after the premium withholder has issued an inquiry according to Article 5, where the supplementary insurance premium becomes applicable to the category of income corrected by the tax authorities, or where the failure of deductions or under-deduction was due to non-attributable causes, the premium withholder is neither required to make up for the shortage nor to demand payment from the beneficiary. The insurer may directly charge the premium from the beneficiary.If the beneficiary’s supplementary insurance premium is under-deducted, he or she shall make up for the shortage. In the event of over-deductions, the beneficiary may apply to the premium withholder for a refund within six months from the following day of the date when the premium is deducted or apply to the insurer for a refund if the afore-mentioned six-month period expires. Notwithstanding, where a premium withholder of the supplementary insurance premium completes the statement of deductions when paying the premium and sends such statement to the insurer via electronic media, the beneficiary may directly apply to the insurer for a refund.The unpaid premium required for making up pursuant to Paragraph 3 and Paragraph 5 of Article 7 may be exempted if the amount is less than NT$100 in each occurrence.Where a premium withholder has already paid the over-deductions to the insurer, which should be returned to the beneficiary, the premium withholder may apply to the insurer for refund or offsetting the supplementary insurance premium which it is required to deduct.
中文原文 全民健康保險扣取及繳納補充保險費辦法第9條
扣費義務人扣取補充保險費，應按年度通知保險對象。
但扣費義務人已依第十條規定填報扣費明細彙報保險人者，得免通知保險對象。
保險對象得向扣費義務人索取扣費證明或自扣費之次年四月一日起，向保險人索取繳費證明。
扣費義務人對於補充保險費，如有溢扣，應予退還。
如有少扣，應予補足，並得於事後向保險對象追償。
但依據第五條向保險人查詢確認資料，致有少扣，或經稅務機關更正所得類別而需繳納補充保險費者，或其他不可歸責事由致未扣、少扣補充保險費者，免予補足、追償，並得由保險人逕向保險對象收取。
保險對象應被扣取之補充保險費，如有少扣，應予補繳。
如有溢扣，得於扣取日次月起六個月內向扣費義務人申請退還，逾期得改向保險人申請退還。
但補充保險費之扣費義務人，繳納補充保險費時，一併填報扣費明細，並以電子媒體方式彙送保險人者，保險對象得逕向保險人申請退還。
依第七條第三項及第五項規定應補繳者，如其單次金額未達新臺幣一百元，得免補繳。
扣費義務人退還給保險對象之溢扣款，如為已繳納給保險人之款項，得向保險人申請退還或就其應扣繳之補充保險費扣留抵充。
但扣費義務人已依第十條規定填報扣費明細彙報保險人者，得免通知保險對象。
保險對象得向扣費義務人索取扣費證明或自扣費之次年四月一日起，向保險人索取繳費證明。
扣費義務人對於補充保險費，如有溢扣，應予退還。
如有少扣，應予補足，並得於事後向保險對象追償。
但依據第五條向保險人查詢確認資料，致有少扣，或經稅務機關更正所得類別而需繳納補充保險費者，或其他不可歸責事由致未扣、少扣補充保險費者，免予補足、追償，並得由保險人逕向保險對象收取。
保險對象應被扣取之補充保險費，如有少扣，應予補繳。
如有溢扣，得於扣取日次月起六個月內向扣費義務人申請退還，逾期得改向保險人申請退還。
但補充保險費之扣費義務人，繳納補充保險費時，一併填報扣費明細，並以電子媒體方式彙送保險人者，保險對象得逕向保險人申請退還。
依第七條第三項及第五項規定應補繳者，如其單次金額未達新臺幣一百元，得免補繳。
扣費義務人退還給保險對象之溢扣款，如為已繳納給保險人之款項，得向保險人申請退還或就其應扣繳之補充保險費扣留抵充。