Enforcement Rules of the National Health Insurance Act Article 28
The group insurance applicants shall prepare the following documents for interviewing or inquiry by the Competent Authority, or the Insurer for business needs:1. The group insurance applicants of the insured in Category 1 shall prepare the name lists (cards) of their employees or members, attendance records, salary charts, and other salary information.2. The group insurance applicants of the insured in Category 2 and Category 3 shall prepare the name lists (cards) of the insured and their dependents, the account books of receiving the premiums for the Insurance, and the certificates for the special accounts opened under Article 51.3. The group insurance applicants of the insured in Category 4 shall prepare the name lists (cards) of the insured. The group insurance applicants of the insured in Categories 5 and 6 shall prepare the documents related to the beneficiary’s enrollment and disenrollment status.The name lists (cards) of employees or members referred to in the Subparagraphs 1 and 2 of the preceding paragraph shall record the following items:1. The names, sex, date of birth, national identification numbers and address of the insured and his/her dependents.2. The date when the insured begins his/her employment, or join the association or his/her eligibility for subscription to the Insurance is approved.3. Position, working hour and salary or income of the insured.4. The period of time when the insured suspends himself/herself from job without pay.The group insurance applicants shall keep the information of the preceding two paragraphs for five years from the date the insured terminate employment, withdraw from association or terminate insurance coverage.The citizen identification card prescribed in Paragraphs 1 and 2 may be substituted by the resident certificate in the case of the beneficiaries prescribed in Article 9 of the Act.
中文原文 全民健康保險法施行細則第28條
投保單位應備下列資料，以供主管機關或保險人因業務需要所為之訪查或查詢：
一、第一類被保險人之投保單位，應備僱用員工或會員名冊（卡）、出勤工作紀錄、薪資表、薪資資料。
二、第二類及第三類被保險人之投保單位，應備被保險人及眷屬名冊（卡）、全民健康保險費之收繳帳冊及依第五十一條規定所設專戶之存款證明文件。
三、第四類被保險人之投保單位應備被保險人名冊；第五類、第六類被保險人之投保單位，應備保險對象投退保申報表等相關文件及附件。
前項第一款及第二款之名冊（卡），應分別記載下列事項：
一、被保險人及其眷屬姓名、性別、出生年月日、國民身分證統一編號及住址。
二、被保險人到職、入會或投保資格審核通過之年、月、日。
三、被保險人工作類別、時間及薪資或收入。
四、被保險人留職停薪期間。
前二項資料，投保單位應自被保險人離職、退會或退保之日起保存五年。
第一項及第二項有關國民身分證之規定，於本法第九條規定之保險對象，以居留證明文件為之。
一、第一類被保險人之投保單位，應備僱用員工或會員名冊（卡）、出勤工作紀錄、薪資表、薪資資料。
二、第二類及第三類被保險人之投保單位，應備被保險人及眷屬名冊（卡）、全民健康保險費之收繳帳冊及依第五十一條規定所設專戶之存款證明文件。
三、第四類被保險人之投保單位應備被保險人名冊；第五類、第六類被保險人之投保單位，應備保險對象投退保申報表等相關文件及附件。
前項第一款及第二款之名冊（卡），應分別記載下列事項：
一、被保險人及其眷屬姓名、性別、出生年月日、國民身分證統一編號及住址。
二、被保險人到職、入會或投保資格審核通過之年、月、日。
三、被保險人工作類別、時間及薪資或收入。
四、被保險人留職停薪期間。
前二項資料，投保單位應自被保險人離職、退會或退保之日起保存五年。
第一項及第二項有關國民身分證之規定，於本法第九條規定之保險對象，以居留證明文件為之。