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.
中文原文 全民健康保險法施行細則第56條
投保單位依本法第三十四條規定應按月繳納之補充保險費,應自行計算後填具繳款書,於次月底前向保險人繳納;如有溢、短繳時,保險人得自依法應繳或已繳之保險費中逕予互為抵扣。
投保單位未依本法第三十四條規定足額繳納補充保險費時,保險人得依查得之薪資所得,核定應繳納之補充保險費,並開具繳款單交投保單位依限繳納。

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