Regulations Governing Installment Payment of NHI Insurance Premium and Overdue Fine Article 12

As long as the group insurance applicant or the beneficiaries who applied to pay the payment in installments conform to any of the following conditions, the total amount of their delinquent arrearage, the limit of terms and the number of installments could be exempted from the regulations of Articles 4 and 5 as well as Paragraph 2 of Article 11; provided, however, the number of terms for the installment shall not exceed 48:1. The beneficiary is approved to be subsidized for his/her payable premium by the relevant authority.2. Delinquent arrearage has been referred to administrative execution proceedings by the insurer according to laws and regulations, and administrative execution agencies have agreed to the installment plan.3. A group insurance applicant that has the specific condition can submit the certificates of business suspension, closeout, dismissal, bankruptcy, or profit-seeking enterprise income tax return approved by the relevant authority to explain its reasons. Then, it needs to be approved by the insurer with special projects.4. For any beneficiary that has special conditions, the insurer may grant the exemption on a case-by-case basis after finding out that the total amount of the beneficiary’s annual income for the year inquired upon does not exceed the aggregate amount of the beneficiary’s exemption, standard deduction, and special deduction for employment income for the most recent year.
中文原文 全民健康保險保險費及滯納金分期繳納辦法第12條
申請分期繳納之投保單位或保險對象,符合以下情形之一者,其欠費總額、分期期數及分期次數之限制,不適用第四條、第五條、前條第二項之規定,但分期期數仍不得超過四十八期:
一、保險對象經有關機關核准補助其應自付之保險費。
二、欠費經保險人依法移送行政執行,並經行政執行機關同意分期償還。
三、投保單位情況特殊,得檢具有關機關核准停業、歇業、解散、破產證明或營利事業所得稅結算申報書等證明文件,釋明其理由,經保險人專案核准。
四、保險對象情況特殊,保險人得依據查詢之年度綜合所得總額未達最近年度個人免稅額、標準扣除額及薪資所得特別扣除額總和,專案核准。

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