Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools Article 13

When a staff member claims pension, severance, or bereavement compensation under this act, the calculation of creditable years of service in employment after the implementation of the New Pension System shall be done as follows1. It shall be calculated based on the actual number of days for which Pension Fund premium has duly been contributed.2. No years of service for which the Pension Fund premium principal and interest have been returned, or for which pension or other separation pay has been paid out of a government budget or out of the Pension Fund are creditable service years.3. When a person is transferred to a staff member position at a public school, for any years of previous service by the person after the implementation of the New Pension System in a position as a political appointee, civil servant, or military personnel, for which Pension Fund premium was contributed, the Pension Fund management institution shall transfer to the staff member's Pension Fund account the Pension Fund premium principal, with interest, that the staff member and the government jointly contributed and for which no benefit has been received, and calculate the years of service in aggregate.4. In the case of a person transferred to a staff member position at a public school who previously served, after the implementation of the New Pension System, as a political appointee, civil servant, or military personnel, for any years of compulsory military service served by the person after the implementation of the New Pension System, the Pension Fund premium principal, with interest, shall be contributed in a make-up payment in accordance with the laws and regulations governing civil-service, government-enterprise, or military pensions, as the case may be, that were applicable to the staff member before the transfer, and the years of service are creditable only after the account transfer under subparagraph 3 has been carried out.5. Any years of compulsory military service after the implementation of the New Pension System, for which a staff member has not been credited and paid pension or other separation pay, are creditable years of service only if, within 10 years from the date the staff member first takes the position and comes on board and is paid salary or from the date the person resumes the position and is paid salary, the employing school and the staff member jointly assume responsibility and pay a make-up payment, in one lump sum, of the Pension Fund principal and interest, based on the staff member's assigned salary grade, at the rate in accordance with Article 8, paragraph 2.6. For any years of service, creditable under any other law or regulations, during which a staff member has previously, after the implementation of the New Pension System, served in another public service position or years of service at a public school in a substitute position for a staff member who is away performing military service as referred to in subparagraph 1 of paragraph 1 of the preceding article, an application may be filed through the employing school with the Pension Fund management institution, within 10 years from the date the staff member is transferred and comes on board and is paid salary, to pay a make-up the payment of the Pension Fund premium principal with interest. To determine the amount of Pension Fund premium principal and interest payable by the person, the Pension Fund management institution will calculate a sum total final value plus compound interest according to the person's years of service and rank, and based on the premium payment standards for staff members at the same salary grade during the same period. Only after the person applying to make up the premium has paid the full amount in one lump sum will such years of service become creditable.7. For any years of service during which a staff member, after the implementation of the New Pension System, has previously served as a full-time staff member of a whole-day overseas Chinese school accredited or granted recordation by the ROC government, for which pension or severance has not been paid, and 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, an application may be filed through the employing school with the Pension Fund management institution, within 10 years from the date the staff member is transferred and comes on board and is paid salary, to pay a make-up payment of the Pension Fund premium principal with interest. The interest shall be calculated as set out in the preceding subparagraph.8. For a teacher who, with the approval of the school in accordance with the Act Governing the Appointment of Educators or other relevant laws and regulations that were in force prior to the amendment and enforcement of that Act, the Teachers Act, or other relevant laws, is seconded, on unpaid leave, to a governmen-owned or private enterprise, private school, foundation, administrative juristic person, or institution or non-governmental organization established or designated by the Executive Yuan to handle affairs relating to interaction between the people of the Taiwan Area and the Mainland Area, the years of service for such period of unpaid leave will be creditable only if, within 10 years from the date the teacher returns to service in a position as teacher or principal and is paid salary, the Pension Fund premium principal and interest payment is made up as set out in subparagrpah 6.9. For years of service during which a staff member took unpaid leave under Article 4, paragraph 1, subparagraph 5 of the Regulations Governing Unpaid Leave for Educators, and for which no pension or other separation pay has been paid, those service years will be creditable only if, within 10 years from the date the staff member returns to service in a position as teacher or principal and is paid salary, the Pension Fund premium principal and interest payment is made up as set out in subparagrpah 6.For a person who claims pension in accordance with Article 20, paragraph 2, if the years of service from the time of secondment on unpaid leave up to the day before the person reaches age 65 meet the requirements set out in paragraph 1, subparagraphs 6 to 9 regarding make-up payment of the Pension Fund premium, then, within 10 years from the day the person reaches age 65, an application to make up payment of the Pension Fund premium principal and interest may be filed with the Pension Fund management institution by the school that employed the person before the secondment. Only after the payment has been made will the years of service be creditable.When a staff member who has duly been provisionally removed from employment or placed on administrative suspension subsequently is reinstated to his or her employment or duties and is duly issued make-up payment of the base salary（or seniority salary）that was not issued during the period of provisional removal or administrative suspension, the employing school and the staff member shall jointly assume responsibility and, based on the contribution rate set out in Article 8, paragraph 2, pay a make-up payment, in one lump sum, of the Pension Fund principal and interest, for the period during which the employee was provisionally removed or placed on administrative suspension, whereupon that period will be creditable.