Enforcement Rules of the National Health Insurance Act Article 52
The unit of payment for premium or the overdue charge shall be in NT Dollar. Dime and smaller unit shall be rounded up or down to the nearest NT Dollar.In the case that the premium borne by the insured and the premium subsidized by the government both comes to 50 cents as its smallest unit, the government’s subsidy amount shall be rounded up to the nearest NT Dollar.
中文原文 全民健康保險法施行細則第52條
保險費及滯納金之繳納，以元為單位，角以下四捨五入。
被保險人應自付之保險費及政府補助金額尾數均為五角時，以政府補助金額進位。
被保險人應自付之保險費及政府補助金額尾數均為五角時，以政府補助金額進位。