Enforcement Rules of the National Health Insurance Act Article 54
The group insurance applicants of the insured in Category 1, which do not deduct premiums from the insured’s income or collect premiums within the period stipulated in Article 30 of the Act for a cause, shall advance such payments for them.In the case that the premium borne by the insured in Category 2 and Category 3 is not paid within the period stipulated in Article 30 of the Act, the group insurance applicants shall notify the insured of the overdue premium, and shall submit to the Insurer an overdue list when paying the premium.The group insurance applicants provided in the preceding paragraph, which do not file grounds for objection under Paragraph 3 of Article 49, shall submit an overdue list indicating the difference between the premiums payable and the already-paid amounts within 15 days from the end of the grace period.