These Regulations are enacted in accordance with Paragraph 2 of Article 34 of the Labor Occupational Accident Insurance and Protection Act (hereinafter referred to as the “Act”).

The term "unreturned insurance benefits" used in these Regulations refers to insurance benefits that have been claimed by insured persons but then revoked or abolished by the insurer, and have not yet paid back by the insured persons.

When an insured person fails to return insurance benefits, the insurer may make deductions from the following insurance benefits claimable by the insured person or his or her beneficiary until the full amount is paid up:
I. Injury and sickness benefits;
II. Disability benefits;
III. Death benefits;
IV. Missing person benefits.

The insurer may make the deductions referred to in the preceding article in the following manners:
I. With benefits to be paid in one lump sum: deductions in full.
II. With pension benefits: deduction of the pension benefits claimable for each time until the full amount is paid up.

When the insurer makes the deduction from insurance benefits claimable by the insured persons or their beneficiaries, the insurer shall issue a written notice along with the insurance benefit payment.

These Regulations shall be enforced as of May 1, 2022.