This exploratory study examined firms' satisfaction levels toward the premium collection department of National Health Insurance Bureau, regarding the services of collecting unpaid premium. We also investigated the relationship between firms’ satisfaction levels, factors that affect firms not paying premium and demographic characteristics. Subjects were randomly selected. ”The questionnaire of possible factors that affect non-government firms not paying National Health Insurance premium” was used. Through telephone interviews, a total of 50 valid subjects were collected. We used SPSS 10.0 English Version for data entry and analyses, including non-parametric Spearman's rho correlation and Ordinary Logistics regression analyses. We found that: (1) if firms perceive National Health Insurance policies as a possible factor that affect not paying premium, have more capital and a longer existing period, they would be less satisfied toward the unpaid premium collection procedures; and (2) if firms perceive the processing status of unpaid premium as a possible factor that affect not paying premium, have more capital and have not paid premium for a long period of time, they would be less satisfied with the staff who process the collection procedures. These findings might provide some insights to National Health Insurance Bureau for improving their service quality and organizational image.