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.
中文原文 全民健康保險法施行細則第54條
第一類被保險人之投保單位因故不及於本法第三十條規定期限扣、收繳保險費時,應先行墊繳。
第二類及第三類被保險人應自付之保險費,未依本法第三十條規定期限繳納者,投保單位應通知被保險人繳納欠繳之保險費,並於彙繳保險費時,一併向保險人提送被保險人欠費清單。
前項投保單位未依第四十九條第三項規定提出異議理由者,應於寬限期滿後十五日內,提送保險費應繳納金額與彙繳金額差額部分之欠費清單。

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