National Health Insurance Act Article 85

If the premium withholder does not deduct supplementary insurance premium from the beneficiary according to Article 31, the Insurer shall impose a deadline for covering the payment as well as a fine that is double the deducted amount. Those who do not pay within the specified deadline will be fined three times the amount.
中文原文 全民健康保險法第85條
扣費義務人未依第三十一條規定扣繳保險對象應負擔之補充保險費者,保險人得限期令其補繳外,並按應扣繳之金額處一倍之罰鍰;未於限期內補繳者,處三倍之罰鍰。

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