National Pension Act Article 46

The central government will assume that up to 3.5% of the total insurance premium of that specific year will be the overhead and administrative costs incurred from the insurer’s operation of the insurance.
中文原文 國民年金法第46條
保險人為辦理本保險所需之人事及行政管理經費,以當年度應收保險費總額百分之三點五為上限,由中央主管機關負擔。

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