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 8
Within two months from the beginning of each semester, private schools shall make staff retirement, bereavement compensation, resignation, and severance reserve fund contributions to the Fund Management Committee in accordance with the following provisions:1. Private schools at the senior secondary school level and above（i.e. including private colleges and universities）: contribute an amount equivalent to three percent of their tuition.2. Private elementary schools and private junior high schools: contribute an amount equivalent to 2.1 percent of their miscellaneous fees.The Fund Management Committee shall remit two-thirds of the contribution amount specified in the preceding paragraph into the school fund reserve account of each particular private school, to act as a reserve for its monthly contributions to the Fund to be made in accordance with the provisions of this Act. The remaining one-third shall be remitted into the former private school retirement fund to be used to pay the retirement, compensation, and severance payments that teachers and other staff are entitled to, based on their years of service before this Act took effect.If a private school fails to pay its contribution by the deadline stipulated in Paragraph 1 or if it does not contribute the full amount, an additional late payment fee of three percent of the overdue contribution amount will be imposed each day from the day following the original deadline until the day immediately before the contribution is paid in full. The maximum additional late payment fee that may be imposed is equivalent to double the contribution amount. The revenue from late payment fees shall go into the school fund reserve account of the private school concerned.The amount of money jointly contributed in accordance with the provisions of Article 4, Paragraph 1 shall be equivalent to 12 percent of double the staff member’s base salary（based on seniority）, and the respective proportions to be paid into each individual’s Retirement and Compensation Fund account each month by each of the joint contributors are set out below:1. The staff member shall contribute 35 percent.2. The school fund reserve account shall contribute 26 percent.3. The private school shall contribute 6.5 percent.4. The competent authority for the school shall contribute 32.5 percent.If any shortfall occurs in the contribution referred to in Subparagraph 2 of the preceding paragraph, the private school concerned shall pay the difference.The contribution referred to in Paragraph 4, Subparagraph 3 may first be remitted from the reserve funds in the school fund reserve account. At the end of each semester, any surplus remaining in the school fund reserve account may be paid into each individual’s Retirement and Compensation Fund account in a lump sum payment on a pro rata basis, based on each private school staff member’s base salary（based on seniority）and weighted according to the number of days the person worked that semester.The competent authority for the school shall have the responsibility of making the contributions stipulated in Paragraph 4, Subparagraph 4 for a maximum period of 42 years. For any years of service that exceed this maximum, the remainder of the contributions, apart from the individual contributions to be paid by principals（presidents）or teachers, shall be paid by the private school.When a civil servant, educator, government worker, member of the military forces, person who worked in a public enterprise, or person who worked in another government position who has already received a retirement（or discharge）pension or payment transfers to take up a teaching or other staff position in a private school, the private school shall be responsible for paying the contribution of the competent authority for the school stipulated in Paragraph 4, Subparagraph 4.If a staff member has been employed for less than a full month, the contribution to be made is calculated from the person’s actual salary income as follows: take the base salary（based on seniority）at that staff member’s pay level, divide it by the number of days in that month, and multiply the resulting figure by the actual number of days the person has been employed.A staff member who considers that an error has been made by the school where they work（ed）regarding their period of service or the contribution amount（s）shall raise an objection with the school within one month from the contribution date, and request an alteration.The amount contributed by a staff member in accordance with the provisions of Paragraph 4, Subparagraph 1 is not counted as part of their taxable salary in the contribution year.The retirement, severance, and bereavement compensation payments for a staff member’s years of service before the Retirement and Compensation Fund was established shall be paid from the former private school retirement fund. If any shortfall occurs, it may be paid by the competent authority for the school, through a budget allocation, or an annual adjustment within the scope of the annual budget. Such payments are not subject to the restrictions set out in the provisions of Articles 23, 62, and 63 of the Budget Act.When there are no longer any teaching or other staff members employed at any private or public school who had any years of service at a private school before this Act took effect, the Fund Management Committee shall remit the full amount of the contributions paid by individual private schools in accordance with the provisions of Paragraph 1 into their respective school fund reserve accounts, and each private school shall handle such matters in accordance with the provisions of Article 9.After the amendments promulgated June 9, 2023 take effect, during a period in which a staff member takes unpaid parental leave in accordance with ordinances, the staff member may choose to bear the full contribution payment burden and continue to pay the Retirement and Compensation Fund contributions in accordance with the provisions of this Act. In such cases the period of unpaid parental leave will be calculated in the person’s years of service. Payment of the required Retirement and Compensation Fund contributions for the parental leave period may be deferred for three years.
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8條
私立學校應於每學期開始二個月內，依下列規定提繳教職員退休、撫卹、離職及資遣準備金至儲金管理會：
一、私立高級中等以上學校：提撥相當於學費百分之三之金額。
二、私立國民中、小學：提撥相當於雜費百分之二點一之金額。
儲金管理會應將前項提繳金額之三分之二撥入各該私立學校之學校儲金準備專戶內，作為學校依本條例規定按月撥繳儲金之準備；餘三分之一撥入原私校退撫基金，用以支付本條例施行前教職員工年資應付之退休、撫卹、資遣給與。
私立學校未依第一項規定期限提繳或足額提繳者，自期限屆滿之次日起至完繳前一日止，每逾一日加徵其應提繳金額百分之三之滯納金，最高以應提繳金額之一倍為限，其滯納金收入，應歸入各該私立學校之學校儲金準備專戶。
依第四條第一項規定共同撥繳款項，按教職員本（年功）薪加一倍百分之十二之費率，以下列比率按月共同撥繳至個人退撫儲金專戶：
一、教職員撥繳百分之三十五。
二、學校儲金準備專戶撥繳百分之二十六。
三、私立學校撥繳百分之六點五。
四、學校主管機關撥繳百分之三十二點五。
前項第二款之撥繳，如有不足之數，由各該私立學校支應。
第四項第三款之撥繳，得先以學校儲金準備專戶內之準備金撥入。
每學期結束，學校儲金準備專戶如有結餘，得依各該私立學校教職員本（年功）薪比例及該學期內任職日數加權，一次撥繳進入個人退撫儲金專戶。
第四項第四款所定學校主管機關之撥繳責任，以最高四十二年為限。
超過最高年資上限之服務年資，除校長、教師個人撥繳部分外，其餘均由私立學校提撥。
私立學校教職員由已領退休（職、伍）金之公務人員、教育人員、政務人員、軍職人員、公營事業人員及其他公職人員轉任者，第四項第四款所定學校主管機關之撥繳責任，由私立學校負擔。
教職員任職不足一個月者，以該教職員所支薪級之本（年功）薪除以當月日數，乘以實際任職日數，計算實際薪資所得後提撥。
教職員認為服務學校計算之服務期間或提撥金額有誤者，應自提撥之日起一個月內向服務學校提出異議，請求變更。
教職員依第四項第一款規定撥繳之款項，不計入撥繳年度薪資所得課稅。
教職員在退撫儲金建立前任職年資之退休、資遣及撫卹金，由原私校退撫基金支給，如有不足之數，得由學校主管機關編列預算或在年度預算範圍內分年調整支應。
不受預算法第二十三條、第六十二條及第六十三條規定之限制。
儲金管理會於私立及公立學校任用之全體教職員均未具有本條例施行前私立學校任職年資時，應將私立學校依第一項規定提繳金額全數撥入各該私立學校之學校儲金準備專戶內，由各私立學校依第九條規定辦理。
教職員自本項施行後，依法令辦理育嬰留職停薪期間，得選擇全額負擔並繼續依本條例規定撥繳退撫儲金之費用，併計育嬰留職停薪年資；其應撥繳之退撫儲金費用，得遞延三年撥繳。
一、私立高級中等以上學校：提撥相當於學費百分之三之金額。
二、私立國民中、小學：提撥相當於雜費百分之二點一之金額。
儲金管理會應將前項提繳金額之三分之二撥入各該私立學校之學校儲金準備專戶內，作為學校依本條例規定按月撥繳儲金之準備；餘三分之一撥入原私校退撫基金，用以支付本條例施行前教職員工年資應付之退休、撫卹、資遣給與。
私立學校未依第一項規定期限提繳或足額提繳者，自期限屆滿之次日起至完繳前一日止，每逾一日加徵其應提繳金額百分之三之滯納金，最高以應提繳金額之一倍為限，其滯納金收入，應歸入各該私立學校之學校儲金準備專戶。
依第四條第一項規定共同撥繳款項，按教職員本（年功）薪加一倍百分之十二之費率，以下列比率按月共同撥繳至個人退撫儲金專戶：
一、教職員撥繳百分之三十五。
二、學校儲金準備專戶撥繳百分之二十六。
三、私立學校撥繳百分之六點五。
四、學校主管機關撥繳百分之三十二點五。
前項第二款之撥繳，如有不足之數，由各該私立學校支應。
第四項第三款之撥繳，得先以學校儲金準備專戶內之準備金撥入。
每學期結束，學校儲金準備專戶如有結餘，得依各該私立學校教職員本（年功）薪比例及該學期內任職日數加權，一次撥繳進入個人退撫儲金專戶。
第四項第四款所定學校主管機關之撥繳責任，以最高四十二年為限。
超過最高年資上限之服務年資，除校長、教師個人撥繳部分外，其餘均由私立學校提撥。
私立學校教職員由已領退休（職、伍）金之公務人員、教育人員、政務人員、軍職人員、公營事業人員及其他公職人員轉任者，第四項第四款所定學校主管機關之撥繳責任，由私立學校負擔。
教職員任職不足一個月者，以該教職員所支薪級之本（年功）薪除以當月日數，乘以實際任職日數，計算實際薪資所得後提撥。
教職員認為服務學校計算之服務期間或提撥金額有誤者，應自提撥之日起一個月內向服務學校提出異議，請求變更。
教職員依第四項第一款規定撥繳之款項，不計入撥繳年度薪資所得課稅。
教職員在退撫儲金建立前任職年資之退休、資遣及撫卹金，由原私校退撫基金支給，如有不足之數，得由學校主管機關編列預算或在年度預算範圍內分年調整支應。
不受預算法第二十三條、第六十二條及第六十三條規定之限制。
儲金管理會於私立及公立學校任用之全體教職員均未具有本條例施行前私立學校任職年資時，應將私立學校依第一項規定提繳金額全數撥入各該私立學校之學校儲金準備專戶內，由各私立學校依第九條規定辦理。
教職員自本項施行後，依法令辦理育嬰留職停薪期間，得選擇全額負擔並繼續依本條例規定撥繳退撫儲金之費用，併計育嬰留職停薪年資；其應撥繳之退撫儲金費用，得遞延三年撥繳。