Enforcement Rules of the National Health Insurance Act Article 50

The premiums which shall be shouldered or subsidized by the various levels of governments prescribed in Paragraph 2 of Article 3 and Subparagraph 4 of Paragraph 1 of Article 30 of the Act shall be approved and calculated by the Insurer. The Insurer shall submit the calculated premiums to the governments before January 15 and July 15 each year respectively and request such governments to advance the premium payments by the end of January and the end of July.In the case that the premiums which are subsidized by the central social welfare authority set forth in Subparagraph 3 of Paragraph 1 of Article 30 of the Act, the Insurer shall calculate the subsidized premium and submit the payment request to the authority by the 15th day of the previous month for payment which shall be made by the 5th day of the month.The Insurer shall calculate annually the premiums born or subsidized by all government agencies. If the advance payment is insufficient, the Insurer should, by the end of December, request the agencies to pay the premiums in full before the end of January of the following year.
中文原文 全民健康保險法施行細則第50條
各機關依本法第三條第二項及第三十條第一項第四款應負擔或補助之保險費,由保險人核計,於每年一月十五日及七月十五日前,送請各機關於當年一月底及七月底前預撥。
中央社政主管機關依本法第三十條第一項第三款規定應補助之保險費,由保險人核計,於前月十五日前送請該機關於當月五日前撥付。
各機關應負擔或補助之保險費,保險人應按年結算,有撥付不足者,保險人應於十二月底前,送請各機關於次年一月底前撥付。

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