National Health Insurance Act Article 29

The number of dependents in Items 1 to 3 of Category 1, for whom the group insurance applicants or the government subsidize premium, shall be the average number of the dependents that the insured in Items 1 to 3 of Category 1 actually have.
中文原文 全民健康保險法第29條
第一類第一目至第三目被保險人所屬之投保單位或政府應負擔之眷屬人數,依第一類第一目至第三目被保險人實際眷屬人數平均計算之。

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