Enforcement Rules of the National Health Insurance Act Article 44

The Insurer may discharge group insurance applicants in cases of their suspension, dissolution, declaration of bankruptcy, or have no insured person for over 180 days, or of their failure to pay overdue premiums or overdue surcharges, even after their property has been subject to enforcement according to the law. The calculation of payable premium shall be based on the date in which the event occurred. In cases where the date of occurrence is unclear, the calculation of payable premium will be based on the date determined by the Insurer.Under such cases as referred to in the preceding paragraph, the beneficiaries of group insurance applicants shall switch to other group insurance applicants so as to subscribe to the Insurance with appropriate status.
中文原文 全民健康保險法施行細則第44條
投保單位有歇業、解散、破產宣告、無保險對象投保達一百八十日以上之情事,或積欠保險費及滯納金,經依法執行無效果者,保險人得註銷該投保單位。
其應繳保險費之計算,以事實發生日為準;事實發生日不明者,以保險人查定之日為準。
前項投保單位所屬之保險對象,應即以適當身分改至其他投保單位參加本保險。

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