Local Government Act Article 61
Mayors of special municipalities, magistrates/mayors of counties/cities and mayors of townships/cities shall receive remuneration and pension benefits; should death occur during the performance of their duties or due to illness, surviving family members shall be compensated.Remuneration, pension benefits, and compensation for the aforementioned office holders shall be in accordance with law.Mayors of special municipalities, magistrates /mayors of counties /cities, and mayors of townships/cities shall not be paid salary during the period of suspension from office pursuant to Paragraph 1, Article 78 of this Act, or Paragraph 1, Article 117 of the Public Officials Election and Recall Act. After they are reinstated pursuant to Paragraphs 2 and 4, Article 78 of this Act, or Paragraph 2, Article 117 of the Public Officials Election and Recall Act, or upon the expiration of their term of office, if a court has rendered a final judgment of not guilty, or if a prosecutor has issued a final decision of non-prosecution due to insufficient evidence of a crime, their base salary shall be retroactively paid.Chiefs of village shall not receive remuneration. The township/city office or district office shall formulate a budget to subsidize the affairs of the chiefs of village; the subsidized items and standards for subsidy shall be in accordance with law.