The retirement of police personnel shall be governed by the Civil Service Retirement, Severance, and Compensation Act, except as otherwise provided herein:1. The retirement age for police personnel with the rank of Police Superintendent or below whose positions are dangerous or laborious may be lowered in accordance with the provisions of the Civil Service Retirement, Severance, and Compensation Act.2. Police officers who are required to retire under the Civil Service Retirement, Severance, and Compensation Act due to an inability to perform their duties caused by physical or mental disabilities resulting from violence or accidental harm sustained in the line of duty are entitled, in addition to the retirement benefits for work-related injuries or illnesses specified in relevant regulations, to an additional payment ranging from five to fifteen base units of pension, with each unit based on the highest seniority pay in the officer’s rank class.3. Police personnel who have been awarded orders or medals are entitled to an additional amount of pension.4. The monthly retirement benefits for personnel of the police, fire , coast guard, immigration, and airborne service corps shall be calculated based on the replacement rate determined by their certified years of service, in accordance with the schedule outlined in Attachment 3. For those with fifteen years of service, the replacement rate shall be 43.25%. For each additional year of service thereafter, the replacement rate shall increase by 1.75%, up to a maximum of 80% after 36 years of service. For those with 37 years to 40 years of service, the replacement rate shall remain at 80%. Fractional years of service of less than one full year shall be calculated proportionally. Service periods of less than one month shall be rounded up and counted as one full month.The provision of Subparagraph 4 of the preceding paragraph shall also apply to individuals whose retirement became effective prior to the promulgation and implementation of the amendments to this Act on January 7, 2025. Such individuals shall have their monthly retirement benefits recalculated based on the standards applicable to currently serving personnel of equivalent rank. Their benefits shall also be adjusted in accordance with any future changes in the basic salary (seniority pay).of active personnel of the same rank.The additional expenditures incurred by the Public Service Pension Fund as a result of the amendments to Subparagraph 4 of Paragraph 1 and the preceding paragraph shall be subsided annually by the Executive Yuan through appropriations from the national budget.The retirement pension for police personnel who had had any of the conditions prescribed in Subparagraph 2, Paragraph 1 before the amended articles of this Act came into force on August 19, 2004, and have been receiving a monthly retirement pension since then, shall be paid in accordance with the amended articles of this Act starting from the date when they come into force.Regulations governing the recipients, base units, and amounts of additional pensions, as prescribed in Subparagraphs 2 and 3, Paragraph 1 of this Article, as well as other relevant matters, shall be formulated by the Executive Yuan in collaboration with the Examination Yuan.For personnel covered by Subparagraphs 2 and 3, Paragraph 1 of this Article, if the retirement benefits calculated based on the highest salary level of the highest seniority pay for the position held by the police officer exceeds the retirement benefits calculated based on the standard approved by the Ministry of Civil Service, the difference shall be covered by the competent authority’s budget.Attachment 3.pdf