Taiwan Tobacco and Liquor Corporation Act Article 11
Ⅰ. Personnel employed by the Taiwan Provincial Tobacco and Wine Monopoly Bureau and its affiliated agencies prior to the implementation of this Act, who are transferred to the Corporation and are employed in accordance with the Provisional Regulations on Employment of Taiwan Province (City) Owned Business Personnel or other laws and regulations governing civil servants, shall remain subject to the relevant laws and regulations concerning civil servants. Their salaries, benefits, performance assessment, retirement, severances and indemnities may be commensurate with the provisions applicable to public servants.Ⅱ.Such employees as specified in the preceding paragraph may choose not to be subject to the laws and regulations governing civil servants in accordance with the second paragraph of the preceding article within five years from the effective date of this Act, and this choice shall not be altered afterwards. Their years of service, salaries, retirement, severances, indemnities, other benefits, and labor conditions shall not be less than those of the employees retaining their original status.Ⅲ.For the personnel employed by the Tobacco and Liquor Distribution Division and the Electronic Data Processing Center of the Taiwan Provincial Tobacco and Wine Monopoly Bureau prior to the implementation of this Act, and personnel employed in accordance with their Contract Worker Management Guidelines and Personnel Employment Regulations, the Corporation may choose to govern in accordance with the provisions of the second paragraph of the preceding article, under which civil servant laws and regulations are not applicable.Ⅳ.The expenses required for the retirement benefits of the Corporation's employees shall be funded by the Corporation through the allocation of funds based on actuarially calculated pension costs. The implementation measures shall be drafted by the Corporation and submitted to the supervisory authorities for approval.V. Any shortfall in the retirement reserves for the employees of the Taiwan Provincial Tobacco and Wine Monopoly Bureau and its affiliated agencies shall be made up within five years after the establishment of the Corporation. Any excess or surplus shall be prioritized for allocation to the retirement reserve fund.
中文原文 臺灣菸酒股份有限公司條例第11條
本條例施行前之臺灣省菸酒公賣局及其所屬機構現職人員，轉調本公司者，其依臺灣地區省（市）營事業機構人員遴用暫行辦法或其他公務人員法令進用之人員，仍適用公務人員有關法令規定，其薪給、福利、考成、退休、資遣及撫卹等事項，得比照公務人員有關規定。
前項人員在本條例施行日起五年內，選擇改依前條第二項不適用公務人員有關法令之規定，並不得再變更。
惟其服務年資、薪資、退休、資遣、撫卹、其他福利及勞動條件等，均不得低於具原身分人員。
本條例施行前臺灣省菸酒公賣局所屬分局菸酒配銷處暨電子處理資料中心雇用人員管理要點雇用之人員，及依聘用人員聘用條例聘用之人員，得由本公司改依前條第二項不適用公務人員有關法令之規定。
本公司員工所需退休給予費用，由本公司依精算之退休金成本額提撥基金予以支應；其辦法，由本公司擬訂，報請主管機關核定後實施。
原臺灣省菸酒公賣局及其所屬機構職工退休金準備金未提足額部分，應於本公司設立後五年內提足。
但如有超額盈餘時，應優先提撥退休準備金。
前項人員在本條例施行日起五年內，選擇改依前條第二項不適用公務人員有關法令之規定，並不得再變更。
惟其服務年資、薪資、退休、資遣、撫卹、其他福利及勞動條件等，均不得低於具原身分人員。
本條例施行前臺灣省菸酒公賣局所屬分局菸酒配銷處暨電子處理資料中心雇用人員管理要點雇用之人員，及依聘用人員聘用條例聘用之人員，得由本公司改依前條第二項不適用公務人員有關法令之規定。
本公司員工所需退休給予費用，由本公司依精算之退休金成本額提撥基金予以支應；其辦法，由本公司擬訂，報請主管機關核定後實施。
原臺灣省菸酒公賣局及其所屬機構職工退休金準備金未提足額部分，應於本公司設立後五年內提足。
但如有超額盈餘時，應優先提撥退休準備金。