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 27
The bereavement compensation payment methods are as follows:1.For service of less than fifteen years: bereavement compensation shall be paid in a lump sum.2.For service of fifteen years or longer: the staff member’s survivors shall choose one of the following bereavement compensation payment methods:(1) a lump-sum bereavement compensation payment; or(2) bereavement compensation annuity payments.For a lump-sum bereavement compensation payment: the staff member’s survivors shall receive both the principal and interest in the staff member’s individual Retirement and Compensation Fund account, and the bereavement compensation payable for his or her years of service before this Act took effect in one lump sumFor a bereavement compensation annuity: the staff member’s survivors shall be enrolled in annuity insurance that is in compliance with the Insurance Act, using the total amount that his or her survivors would have received in a lump-sum payment, to provide a periodically paid bereavement compensation annuity.Persons who choose a bereavement compensation annuity may at the time of the bereavement compensation purchase in full the annuity insurance referred to in the preceding paragraph with a lump-sum payment using the whole or a part of a payment from social insurance or some other lawful resignation payment system.
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27條
撫卹金給付方式如下：
一、任職年資未滿十五年，給與一次撫卹金。
二、任職十五年以上，由教職員遺族就下列撫卹給與，擇一支領之：
（一）一次撫卹金。
（二）年撫卹金。
一次撫卹金，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撫卹金之總和一次領取。
年撫卹金，由教職員遺族以一次撫卹金應領取總額，投保符合保險法規定之年金保險，作為定期發給之年撫卹金。
擇領年撫卹金人員，撫卹時得以社會保險或其他合法退休金制度之一次給付全部或部分，一次繳足購買前項規定之年金保險。
一、任職年資未滿十五年，給與一次撫卹金。
二、任職十五年以上，由教職員遺族就下列撫卹給與，擇一支領之：
（一）一次撫卹金。
（二）年撫卹金。
一次撫卹金，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撫卹金之總和一次領取。
年撫卹金，由教職員遺族以一次撫卹金應領取總額，投保符合保險法規定之年金保險，作為定期發給之年撫卹金。
擇領年撫卹金人員，撫卹時得以社會保險或其他合法退休金制度之一次給付全部或部分，一次繳足購買前項規定之年金保險。