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 20
The retirement payment methods are as follows:1.For service of less than fifteen years: retirement pay shall be paid in a lump sum.2.For service of fifteen years or longer: the staff member shall choose one of the following payment methods:(1) a lump-sum payment;(2) regular periodic payments; or(3) a combination of a lump-sum plus regular periodic payments. The standards governing the permitted proportion of the lump-sum payment and of the regular periodic payments, for the combination payment method shall be prescribed by the central competent authority.For a lump-sum payment: the staff member shall receive both the principal and interest in his or her individual Retirement and Compensation Fund account, and the retirement pay payable for his or her years of service before this Act took effect in one lump sum.For regular periodic payments: using the total amount that the staff member would have received in a lump-sum payment, the staff member shall be enrolled in annuity insurance that is in compliance with the provisions of the Insurance Act, or the Fund Management Committee shall provide an arrangement for the staff member to claim installment payments, to provide the regular periodic retirement pay payments.For staff members that choose regular the periodic payments provided by the Fund Management Committee referred to in the preceding paragraph: within six months from April 9, 2019, the date of effect of the amendments to articles, the Fund Management Committee shall design a range of investment portfolios with different returns and risks for the staff members to choose from, and the staff member shall assume sole responsibility for the profit/loss resulting from their choice of portfolio. The regulations governing the implementation of the regular periodic payments, the method for claiming the payments, and other relevant matters shall be prescribed by the central competent authority.When a staff member who chooses regular periodic payments, or a lump-sum plus regular periodic payments retires, he or she may use his or her retirement payment or social insurance benefits, duly received in accordance with the law, to purchase the annuity insurance referred to in the provisions of Paragraph 3 with a lump-sum payment.In the case of payments made in accordance with the provisions of Paragraph 1, Subparagraph 2, Item (3), each retirement payment shall be calculated based on the ratio between the lump-sum payment and the periodic payments.As well as being exempt from the requirement of fifteen years of service or longer stipulated in Paragraph 1, Subparagraph 2, to become eligible to receive regular periodic payments, a person who retires because of illness or injury caused as a result of his or her duty shall also receive an additional lump-sum twenty percent payment from the private school in accordance with the lump-sum retirement payment standards of the former private school staff retirement provisions in effect before this Act took effect. If a person’s period of service is less than five years, it shall be deemed to be five years.The wording “because of illness or injury caused as a result of his or her duty” in the preceding paragraph refers to any illness or injury which has been verified by the employing school as having occurred as a result of any of the circumstances listed below, and for which a medical treatment certificate issued by a hospital that meets or exceeds the hospital assessment standards set by the central competent heath authority has been provided:1.a hazard occurring while undertaking duties;2.an accident occurring at the place of work;3.an accident or hazard encountered while commuting to or from work; or4.sparing no effort and excessively overworking.A staff member who retired or received severance pay after this Act came into effect may return the retirement pay or severance pay originally received and arrange to receive installment payments in accordance with the provisions of Paragraphs 3 and 4.
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20條
退休金給付方式如下：
一、未滿十五年，給與一次給付。
二、任職十五年以上，由教職員就下列退休給與，擇一支領之：
（一）一次給付。
（二）定期給付。
（三）兼領一次給付及定期給付。
得兼領比例之基準，由中央主管機關定之。
一次給付，以教職員個人之退撫儲金專戶本息及依本條例施行前任職年資應給付退休金之總和一次領取。
定期給付，由教職員以一次給付應領取總額，投保符合保險法規定之年金保險或由儲金管理會提供分期請領之設計，作為定期發給之退休金。
選擇前項由儲金管理會提供之定期給付，應由儲金管理會於本條例中華民國一百零八年四月九日修正之條文施行之日起六個月內，設計不同收益、風險之投資標的組合，提供教職員選擇，並應自負盈虧；其定期給付實施、請領方式及其他相關事項之辦法，由中央主管機關定之。
擇領或兼領定期給付人員，退休時得以依法領取之退休金或社會保險給付，一次繳足購買第三項規定之年金保險。
依第一項第二款第三目規定支領者，其退休金各依兼領一次給付及定期給付比例計算之。
因公傷病退休人員，除不受第一項第二款任職十五年以上始得支領定期給付限制外，另由私立學校依本條例施行前原私立學校教職員退休規定按一次退休金標準，另行支給百分之二十之一次給付，其任職年資未滿五年，以五年計。
前項所稱因公傷病，指經服務學校證明有下列情形之一以致傷病，並繳驗經中央衛生主管機關評鑑合格以上之醫院醫療證明者：
一、執行職務發生危險。
二、於辦公場所發生意外。
三、於辦公往返途中遇意外危險。
四、盡力職務，積勞過度。
本條例施行後退休、資遣教職員，得繳回原領退休金、資遣給與，依第三項及第四項規定辦理分期請領。
一、未滿十五年，給與一次給付。
二、任職十五年以上，由教職員就下列退休給與，擇一支領之：
（一）一次給付。
（二）定期給付。
（三）兼領一次給付及定期給付。
得兼領比例之基準，由中央主管機關定之。
一次給付，以教職員個人之退撫儲金專戶本息及依本條例施行前任職年資應給付退休金之總和一次領取。
定期給付，由教職員以一次給付應領取總額，投保符合保險法規定之年金保險或由儲金管理會提供分期請領之設計，作為定期發給之退休金。
選擇前項由儲金管理會提供之定期給付，應由儲金管理會於本條例中華民國一百零八年四月九日修正之條文施行之日起六個月內，設計不同收益、風險之投資標的組合，提供教職員選擇，並應自負盈虧；其定期給付實施、請領方式及其他相關事項之辦法，由中央主管機關定之。
擇領或兼領定期給付人員，退休時得以依法領取之退休金或社會保險給付，一次繳足購買第三項規定之年金保險。
依第一項第二款第三目規定支領者，其退休金各依兼領一次給付及定期給付比例計算之。
因公傷病退休人員，除不受第一項第二款任職十五年以上始得支領定期給付限制外，另由私立學校依本條例施行前原私立學校教職員退休規定按一次退休金標準，另行支給百分之二十之一次給付，其任職年資未滿五年，以五年計。
前項所稱因公傷病，指經服務學校證明有下列情形之一以致傷病，並繳驗經中央衛生主管機關評鑑合格以上之醫院醫療證明者：
一、執行職務發生危險。
二、於辦公場所發生意外。
三、於辦公往返途中遇意外危險。
四、盡力職務，積勞過度。
本條例施行後退休、資遣教職員，得繳回原領退休金、資遣給與，依第三項及第四項規定辦理分期請領。