Agencies participating in the e-payment operations for taxes and expenses of the NTA should transmit the payment voucher for the payment of national health insurance after the national health insurance payable file of the National Health Insurance Administration has been sent to the NTA (December 29, 2025). The payment voucher for the payment of labor insurance and new labor pension should be transmitted to the NTA upon receiving the payment forms. National health insurance and labor insurance should be paid before January 15, 2026, new labor pension should be paid before January 30, 2026 , but those listed in accounts of the old (2025) fiscal year should be paid before January 15, 2026.