National Pension Act Article 14
For the insured person and government of all levels fail to pay the insurance premium before the deadlines as stipulated in the previous 2 articles, interests based on the one-year CD (Certificate of Deposit) interest rate of the Post Office savings account on January 1 of that specific year shall be imposed on a daily basis for every single day delayed starting from the next day of deadlines to the day before actual payment.Interests based on the preceding paragraph under a specific amount may be exempted from paying, and the amount shall be stipulated by the central competent authority.
中文原文 國民年金法第14條
被保險人及各級政府未依前二條規定期限繳納保險費者，自繳納期限屆滿翌日起至完納前一日止，每逾一日，以每年一月一日之郵政儲金一年期定期存款利率為準按日計算利息，一併計收。
依前項規定計算之利息，在一定金額以下者得予免徵；其數額，由中央主管機關定之。
依前項規定計算之利息，在一定金額以下者得予免徵；其數額，由中央主管機關定之。