Private School Act Article 64
The matters of retirement, death gratuity or bereavement compensation, resignation, and severance for the staff and teachers of school legal persons and of the private schools established by these legal persons shall be prescribed by a separate law.Before the enactment of the law referred to in the preceding paragraph, school legal persons shall draw up rules and allocate funds to handle the matters for the welfare of the staff and teachers pertinent to retirement, death gratuity or bereavement compensation, and severance. The rules shall be submitted to the competent authority of schools forwarding them to the competent authority of legal persons for approval.After approval of the rules, each semester private senior high schools and those above this level shall contribute an amount equivalent to 3% of tuition, while private primary and junior high schools shall contribute 70% of miscellaneous fees, to mutually establish a national Retirement and Compensation Fund for Private School Teachers and Staff (hereinafter referred to as the Fund). The money contributed to the Fund shall be deposited in designated bank accounts and used exclusively for retirement, death gratuity or bereavement compensation, and severance payments for private school teachers and staff. The competent authority of legal persons or that of schools shall immediately demand repayment if any use or virement of the Fund is against the rules, and hold the related persons liable.If private school teachers’ retirement, death gratuity or bereavement compensation and severance payments are made via postal savings in accordance with the Teachers Act, one-third of the above-said money shall be contributed to the schools’ retirement and compensation funds each semester. The shortfall shall be made up by the competent authority of schools; the remaining two-thirds shall be contributed to the schools’ retirement compensation funds each month in accordance with the Teachers Act.The shortfall shall be financed by the schools.The portions of retirement, compensation, resignation and severance payments in excess of those of public schools shall be borne by the school legal persons and the private schools they establish.
中文原文 私立學校法第64條
學校法人及其所屬私立學校教職員工之退休、撫卹、離職、資遣等事項，另以法律定之。
前項法律制定前，學校法人應訂定章則，籌措經費，辦理有關教職員工之退休、撫卹、資遣等福利事宜；該章則應報學校主管機關核轉法人主管機關核定。
學校法人及所設學校於前項章則經核定後，其為私立高級中等以上學校者，應由私立學校於每學期提撥相當於學費百分之三之金額；其為私立國民中、小學者，以雜費百分之七十為基準繳納，共同成立全國性私立學校教職員工退休撫卹基金（以下簡稱私校退撫基金），除辦理退休、撫卹、資遣外，應專戶儲存，不得另作他用。
未依規定辦理或予以流用者，法人或學校主管機關應即監督追回，並追究有關人員責任。
私立學校教師之退休、撫卹、離職及資遣給付，依教師法規定採儲金方式辦理時，前項經費之三分之一，應按學期提繳至原私校退撫基金，用以支付職工退休、撫卹、資遣給與，及非屬依教師法規定建立退撫基金支付之教師年資應付之退休、撫卹、資遣給與，如有不足之數，分別由學校主管機關予以支應，其餘三分之二經費，補助學校依教師法規定按月提繳之儲金制退休撫卹基金，如有不足之數，由各該學校自籌經費支應。
退休、撫卹、離職、資遣給與高於公立學校標準部分，所需經費由該學校法人及所設私立學校自行負擔。
前項法律制定前，學校法人應訂定章則，籌措經費，辦理有關教職員工之退休、撫卹、資遣等福利事宜；該章則應報學校主管機關核轉法人主管機關核定。
學校法人及所設學校於前項章則經核定後，其為私立高級中等以上學校者，應由私立學校於每學期提撥相當於學費百分之三之金額；其為私立國民中、小學者，以雜費百分之七十為基準繳納，共同成立全國性私立學校教職員工退休撫卹基金（以下簡稱私校退撫基金），除辦理退休、撫卹、資遣外，應專戶儲存，不得另作他用。
未依規定辦理或予以流用者，法人或學校主管機關應即監督追回，並追究有關人員責任。
私立學校教師之退休、撫卹、離職及資遣給付，依教師法規定採儲金方式辦理時，前項經費之三分之一，應按學期提繳至原私校退撫基金，用以支付職工退休、撫卹、資遣給與，及非屬依教師法規定建立退撫基金支付之教師年資應付之退休、撫卹、資遣給與，如有不足之數，分別由學校主管機關予以支應，其餘三分之二經費，補助學校依教師法規定按月提繳之儲金制退休撫卹基金，如有不足之數，由各該學校自籌經費支應。
退休、撫卹、離職、資遣給與高於公立學校標準部分，所需經費由該學校法人及所設私立學校自行負擔。