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.
中文原文 地方制度法第61條
直轄市長、縣(市)長、鄉(鎮、市)長,應支給薪給;退職應發給退職金;因公死亡或病故者,應給與遺族撫卹金。
前項人員之薪給、退職金及撫卹金之支給,以法律定之。
直轄市長、縣(市)長、鄉(鎮、市)長依第七十八條第一項或公職人員選舉罷免法第一百十七條第一項規定停職期間,不得發給薪給,於其依第七十八條第二項、第四項或公職人員選舉罷免法第一百十七條第二項規定復職後,或於其任期屆滿後,經法院判決無罪確定或因犯罪嫌疑不足經檢察官不起訴處分確定者,予以補發。
村(里)長,為無給職,由鄉(鎮、市、區)公所編列村(里)長事務補助費,其補助項目及標準,以法律定之。

English translation for reference only; the Chinese text prevails. Not legal advice.