Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools Article 12
When a staff member claims pension, severance, or bereavement compensation under this Act, the following years of service of the staff member shall be aggregated into the creditable years of service1. Years of approved and on-record service at a public school at any level in a substitute position for a staff member who is away performing military service.2. Years of service of eligible teachers hired under the Pilot Program Directions for Non-Funded Preschools Affiliated with Elementary Schools of the Taiwan Provincial Government, before they were included in the staff complement.3. Years of service of eligible teachers hired by independent kindergartens, or kindergartens attached to elementary schools, that were established during the period from 1985 to 1989 by county or county-level city givernments on their own intiative or under a program of the former Taiwan Provincial Board of Education, before they were included in the staff complement.4. Years of service at a school during the period of appeal, administrative appeal, or administrative litigation in the case of a teacher who was provisionally removed from employment, removed from employment, or denied renewed employment and who duly brought an appeal, administrative appeal, or administrative litigation, and who received a final and conclusive appeal decision, administrative appeal decision, or administrative litigation judgment to restore the employment relationship.When a staff member claims pension, severance, or bereavement compensation under this Act, the following years of service of the staff member dating from before the implementation of the New Pension System, and for which the staff member has never received pension or other separation pay, are creditable years of service1. Years of service during which the staff member served as a paid, full-time staff member within the staff complement of a public school and meeting the requirements of the Act Governing the Appointment of Educators and related laws and regulations, and for which written verification has been provided by the former employing school.2. Years of service in a paid, full-time position within a staff complement as a duly graded and assigned civil servant in compliance with the Civil Servant Appointment Act and its relevant laws and regulations.3. Years of service in a paid, full-time military civilian position within a staff complement, as registered and on record with the Ministry of Civil Service, or for which written verification has been provided by the Ministry of National Defense or other authorized agency.4. Years of voluntary military service, for which written verification has been provided by the Ministry of National Defense or other authorized agency.5. Years of service of police personnel within a staff complement who were hired or commissioned or the equivalent and paid at the same level as a police officer of a junior rank, and for which written verification has been provided by the former employing agency.6. Years of service in a paid, full-time position within the staff complement of a government-owned enterprise in the capacity of a civil servant, for which written verification has been provided by the former employing agency.7. Years of service as a full-time staff member in an overseas Chinese school accredited by the ROC government, for which written verification has been provided by the former employing school, and the written verification has been certified and stamped with the seal of an authorized agency.8. Other years of service that the central competent authority has approved as creditable in aggregate.In the case of a staff member who retires, is severed, or dies on or after 5 June 1998, before the implementation of the New Pension System, any past years of compulory military service, for which the staff member had not been credited and paid pension or other separation pay, are creditable years of service for pension, severance, or bereavement compensation.No years of service by a staff member in any full-time（or part-time）substitute teacher position on or after 1 January 2008 are creditable toward pension, severance, or bereavement compensation.
中文原文 公立學校教職員退休資遣撫卹條例第12條
教職員依本條例辦理退休、資遣或撫卹時，其所具下列年資，應予併計：
一、於各級公立學校服務之代理兵缺年資經核備有案者。
二、依臺灣省國民小學附設自立幼稚園（班）試行要點規定進用之合格教師納編前年資。
三、中華民國七十四年至七十八年間各縣（市）政府自行設立或依原臺灣省政府教育廳相關實施計畫設立之專設或國小附設幼稚園所進用之合格教師納編前年資。
四、教師遭停聘、解聘或不續聘，依法令規定提起申訴、訴願或行政訴訟，經評議決定、訴願決定或行政訴訟判決確定回復聘任關係者之申訴、訴願或行政訴訟期間學校年資。
教職員依本條例辦理退休、資遣或撫卹時，其所具下列退撫新制實施前未曾領取退離給與之年資，得予採計：
一、曾任公立學校編制內有給專任且符合教育人員任用條例及相關法律規定之教職員，經原服務學校覈實出具證明之教職員年資。
二、曾任編制內有給專任且符合公務人員任用法及其相關法律規定，並經銓敘審定之公務人員年資。
三、曾任編制內有給專任之軍用文職人員年資，經銓敘部登記有案，或經國防部或其他權責機關覈實出具證明者。
四、曾任志願役軍職年資，經國防部或其他權責機關覈實出具證明者。
五、曾任編制內雇員、同委任及委任或比照警佐待遇警察人員年資，經原服務機關覈實出具證明者。
六、曾任公營事業具公務員身分之編制內有給專任職員，經原服務機關覈實出具證明書者。
七、曾任經政府立案之海外僑校專任教職員年資，經原服務學校覈實出具證明，並經權責機關驗印證明者。
八、其他經中央主管機關核准得予併計之年資。
中華民國八十七年六月五日以後退休、資遣生效或死亡，其退撫新制實施前曾任義務役年資，未併計核給退離給與者，得採計為退休、資遣或撫卹年資。
教職員於中華民國九十七年一月一日以後之各項代理（課）教師之年資，均不得併計為退休、資遣或撫卹年資。
一、於各級公立學校服務之代理兵缺年資經核備有案者。
二、依臺灣省國民小學附設自立幼稚園（班）試行要點規定進用之合格教師納編前年資。
三、中華民國七十四年至七十八年間各縣（市）政府自行設立或依原臺灣省政府教育廳相關實施計畫設立之專設或國小附設幼稚園所進用之合格教師納編前年資。
四、教師遭停聘、解聘或不續聘，依法令規定提起申訴、訴願或行政訴訟，經評議決定、訴願決定或行政訴訟判決確定回復聘任關係者之申訴、訴願或行政訴訟期間學校年資。
教職員依本條例辦理退休、資遣或撫卹時，其所具下列退撫新制實施前未曾領取退離給與之年資，得予採計：
一、曾任公立學校編制內有給專任且符合教育人員任用條例及相關法律規定之教職員，經原服務學校覈實出具證明之教職員年資。
二、曾任編制內有給專任且符合公務人員任用法及其相關法律規定，並經銓敘審定之公務人員年資。
三、曾任編制內有給專任之軍用文職人員年資，經銓敘部登記有案，或經國防部或其他權責機關覈實出具證明者。
四、曾任志願役軍職年資，經國防部或其他權責機關覈實出具證明者。
五、曾任編制內雇員、同委任及委任或比照警佐待遇警察人員年資，經原服務機關覈實出具證明者。
六、曾任公營事業具公務員身分之編制內有給專任職員，經原服務機關覈實出具證明書者。
七、曾任經政府立案之海外僑校專任教職員年資，經原服務學校覈實出具證明，並經權責機關驗印證明者。
八、其他經中央主管機關核准得予併計之年資。
中華民國八十七年六月五日以後退休、資遣生效或死亡，其退撫新制實施前曾任義務役年資，未併計核給退離給與者，得採計為退休、資遣或撫卹年資。
教職員於中華民國九十七年一月一日以後之各項代理（課）教師之年資，均不得併計為退休、資遣或撫卹年資。