Payment standards for the retirement pay, pension, and alimony before and after the implementation of the New Pension System are as follows:Subparagraph 1 Before the implementation of the New Pension System: in accordance with the regulations prescribed in Table 1 and other payments determined by the Executive Yuan.Subparagraph 2 After the implementation of the New Pension System: in accordance with the regulation prescribed in Table 2.After the implementation of this Act, payment standards for the retirement pay, pension, and alimony are as follows (see attached Table 3):Subparagraph 1 Retirement pay: the base is doubled the basic pay of the personnel currently on Active Service with the same level of ranks in the effective day of the retirement severance, and 1.5 bases will be given for every year of Active Service. When calculating the years of service at retirement, if there are odd months less than one year left, they will be counted proportionately and any period of odd days less than one month will be counted as one month.Subparagraph 2 Pension: the base is doubled the average amount of the basic pay in the last 1/5 period of seniority on service of the personnel currently on Active Service with the same level of ranks in the effective day of the retirement severance. The seniority will be calculated by month and odd days less than one month will not be counted, only a full month will be counted. To those who have served for twenty years, the proportion of payment is 55% and after that 2% will be added every year. However, the proportion of payment to an Officer shall not exceed 90% and the proportion of payment to a Non-commissioned Officer shall not exceed 95%. If there are odd months less than one year in the seniority at retirement, they will be counted proportionately and any period of odd days less than one month will be counted as one month.Subparagraph 3 Alimony: the base is doubled the last basic pay of the personnel currently on Active Service with the same level of ranks and 50% of the base will be given.Total amount of the monthly pension, preferential interests, and monthly alimony based on the calculation of giving before the amendment of this Act, if such amount does not exceed the calculation basis of giving after the amendment of this Act, shall be paid under the original calculation; if it does exceed, the deficiency shall be averagely reduced on a yearly basis within ten years after the implementation of the amendment of this Act. The reduction method is shown in the attached Table 4.For veterans discharged before the amendment of this Act, the pension shall be calculated on the basis of basic pay of the personnel on Active Service with the same rank plus 1 time of to be the base unit. However, when reducing the deficiency in accordance with the preceding Paragraph, the amount shall not be less than the total amount of the first-grade basic pay plus professional allowance of Second Lieutenant. If the original payment is less than the total amount of the first-grade basic pay plus professional allowance of Second Lieutenant, it shall be paid as the original.The personnel on Active Service that meet the legal requirements of receiving pension before the amendment of this Act or the veterans retired in accordance with Subparagraphs 3 and 4 of Paragraph 1 of Article 15 before and after the amendment of this Act, the payment of pension after the implementation of the New Pension System shall be doubled the basic pay of the personnel on Active Service with the same rank as the base unit.The personnel who receive retirement pay in accordance with Subparagraph 1 of Paragraph 1 of Article 23, or choose to receive in accordance with Subparagraph 2 or 3 of the same Paragraph, the seniority of service after the implementation of the New Pension System shall be added 0.5 bases for each added year for a lump sum retirement pay, and 10 bases are the maximum.The personnel who choose to receive the pension or alimony in accordance with Subparagraph 2 or 3 of Paragraph 1 of Article 23, the seniority of service between the implementation of New Pension System and the implementation of the amendment of this Act shall be added 0.5 bases for each added year for a lump sum retirement pay, and 10 bases are the maximum.