Enforcement Rules of the National Health Insurance Act Article 48
The interest payment prescribed in Article 28 of the Act shall be calculated daily according to the one-year fixed interest rate of Postal Savings on January 1 each year.
中文原文 全民健康保險法施行細則第48條
本法第二十八條規定應徵收之利息，依欠費期間每年一月一日郵政儲金一年期定期儲金固定利率，按日計算。