Health insurance: deadline to report a workplace withdrawal on closure
One of three closure deadlines that are routinely collapsed into a single '14 days after closing' rule. Two of the four schemes do run on 14 days — this one and the employment/industrial accident pair — and the national pension does not. Recording them separately is the point: the convenient version of the rule is wrong about a quarter of the way through.
- Applies to
- Employers de-registering a workplace from National Health Insurance after closing the business
- Review cadence
- Checked once a year
What we have recorded
- 2026-10-0614 days
The workplace withdrawal report and an individual employee's loss of insured status are separate filings with their own timings; closing the workplace does not by itself dispose of the employee side. The reporting deadline runs from the event, and the event is not always the tax office closure date — employees kept on for stock clearance or wind-up work end their employment later.
National Health Insurance Act and its subordinate rules on workplace withdrawal reporting
One reading so far. This becomes a history the first time the figure moves while we are watching — which is the part that cannot be reconstructed later.