Enforcement Rules of the National Health Insurance Act Article 56
Group insurance applicants shall calculate supplementary insurance premium and complete and submit payment forms to the Insurer when making their monthly supplementary insurance premium payments to the Insurer according to Article 34 of the Act by the end of the following month. In the case of over-payment or shortfall, the Insurer may offset the overpayment or shortfall against premiums which are payable or already paid according to the law.In the case that a group insurance applicant fails to pay the supplementary insurance premium in full as set forth in Article 34 of the Act, the Insurer may determine the supplementary insurance premium payable based on the income of salaries and wages which it discovers, and issue a payment note to the group insurance applicant to make the premium payment within the stipulated time.