Enforcement Rules of the National Health Insurance Act Article 51
The group insurance applicants may open the “National Health Insurance” designated accounts with financial institutions, and notify the insured to pay the premium by transfer or direct payment to the account.The group insurance applicants of the insured in Categories 2 and 3, subject to the consent of the insured or of the general (or representative) assembly of the members, may collect premiums of three or six months at a time in advance with issuing receipts, and then pay the Insurer monthly. The pre-collected premiums that have not been paid to the Insurer shall be kept and saved in the National Health Insurance designated account in the name of the group insurance applicants. The interest accrued therefrom shall be used only for the operation of the Insurance.The group insurance applicants which pre-collect premiums may subscribe to Employee Honesty and Credit Guarantee Insurance for the personnel in charge.
中文原文 全民健康保險法施行細則第51條
投保單位得於金融機構設立「全民健康保險」專戶，並轉知被保險人以轉帳或代收方式繳納保險費。
第二類及第三類被保險人之投保單位，得徵得被保險人或會員（代表）大會同意後，一次預收三個月或六個月保險費，並應掣發收據，按月彙繳保險人；其預收之保險費於未彙繳保險人以前，應以投保單位名義設全民健康保險專戶儲存保管，所生孳息並以運用於本保險業務為限。
前項採行預收保險費之投保單位，得為承辦業務人員辦理員工誠實信用保證保險。
第二類及第三類被保險人之投保單位，得徵得被保險人或會員（代表）大會同意後，一次預收三個月或六個月保險費，並應掣發收據，按月彙繳保險人；其預收之保險費於未彙繳保險人以前，應以投保單位名義設全民健康保險專戶儲存保管，所生孳息並以運用於本保險業務為限。
前項採行預收保險費之投保單位，得為承辦業務人員辦理員工誠實信用保證保險。