Act Governing the Retirement, Bereavement Compensation, Discharge with Severance Pay Benefits for the Teaching and Other Staff of School Legal Persons and their Respective Private School(s) Article 11

If the competent authority for a school or a private school fails to make monthly contributions to the Retirement and Compensation Fund for its staff in accordance with the provisions of this Act, or fails to contribute the required amounts in full, thereby causing any staff member to suffer a loss, it shall be liable for damages. This shall not apply, however, if the failure is due to a cause not attributable to the competent authority for the school or to the private school.The right to lodge a claim referred to in the preceding paragraph shall be extinguished if not exercised within two years from the time that the staff member discovers the loss, and within five years from the time the loss occurred.
中文原文 學校法人及其所屬私立學校教職員退休撫卹離職資遣條例第11條
學校主管機關及各私立學校未依本條例規定按月提繳或未足額提繳其教職員退撫儲金,致教職員受有損害者,負損害賠償責任。
但有不可歸責於學校主管機關及各私立學校之事由者,不在此限。
前項請求權,自教職員知有損害時起,因二年間不行使而消滅;自損害發生時起,逾五年者,亦同。

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