National Health Insurance Act Article 34
For the group insurance applicant of Items 1 to 3 of Category 1, when the total amount of salary paid exceeds the insured payroll-related amount for that month, supplementary insurance premium shall be calculated based on the difference as well as the rate in the preceding article and paid jointly per month in accordance with the payment structure in Article 27.
中文原文 全民健康保險法第34條
第一類第一目至第三目被保險人之投保單位，每月支付之薪資所得總額逾其受僱者當月投保金額總額時，應按其差額及前條比率計算應負擔之補充保險費，併同其依第二十七條規定應負擔之保險費，按月繳納。