National Health Insurance Act Article 99

The Competent Authority may work out a budget to establish a fund for the beneficiary, who have financial difficulty in paying insurance premiums, to apply for loans without interest in the amount of the insurance premiums of this insurance and the fees they have to pay.The monthly repayment may not be higher than twice the personal insurance premium set at the time when the borrowers began applying for the loans unless the borrowers want to repay it earlier at their own will. The Competent Authority shall determine the loan application, conditions, loan repayment schedule, and methods, as well as other relevant matters of the reserve fund of this Insurance as referred to in Paragraph 1.
中文原文 全民健康保險法第99條
主管機關得編列預算設置紓困基金,供經濟困難,無力繳納保險費之保險對象無息申貸或補助本保險保險費及應自行負擔之費用。
前項申貸,除申貸人自願提前清償外,每月償還金額,不得高於開始申貸當時之個人保險費之二倍。
第一項基金之申貸及補助資格、條件、貸款償還期限與償還方式及其他應遵行事項之辦法,由主管機關定之。

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