Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools Article 16
When a staff member who previously has duly received pension or other separation pay out of a government budget or out of the Pension Fund or to whom Pension Fund premium principal and interest has been returned is subsequently reemployed as a staff member, the staff member may not repay any pension or other separation pay or Pension Fund premium principal and interest that the staff member has already received. When the staff member re-retires or is re-severanced, or has bereavement compensation paid, no further pension and benefit payments may be made for those years of service for which such payments have already been received.Years of service listed below for which a staff member, as described in the preceding paragraph, has received pension or other separation pay out of a government budget or out of the Pension Fund or has received a refund of government-contributed Pension Fund premium or separation pay principal and interest shall be calculated in aggregate with years of service calculated for re-retirement or re-severance under this Act; the sum total years of service may not exceed the ceiling on creditable years of service set out in the preceding artice, and may not exceed the payment ceilings set out in Articles 29 and 301. Years of service as as a staff member.2. Years of service as as a civil servant.3. Years of service as as a political appointee.4. Years of service as as a government-owned enterprise employee.5. Years of service as as a democratically elected senior official.6. Years of service in a military personnel or other public service personnel position transferred into after the implementation of the New Pension System.When a staff member re-retires or is re-severanced as referred to in paragraph 2, the payments for the years of service during the reemployment period shall be handled as follows1. Any years of service before the implementation of the New Pension System for which pension or other separation pay has not been received shall be calculated in continuity with the last years of service before the implementation of the New Pension System for which a pension or other separation payment was made out of a government budget, and payment shall be made in accordance with the pension category and calculation standards applicable to those years of continued service. The same method shall also apply to calculation of severance pay for such years.2. If a person has a full 15 years or longer of service in reemployment, the person may choose which one of the types of pension set out in Article 27, paragraph 1 to receive, and the pension payment will be calculated based on his or her approved years of service at retiremeent. However, when a staff member opts to receive a monthly or partial monthly pension, the provisions of Articles 31 and 32, respectively, regarding the starting age for payment of monthly pensions shall be followed.
中文原文 公立學校教職員退休資遣撫卹條例第16條
教職員曾依法令領取由政府編列預算或退撫基金支付退離給與或發還退撫基金費用本息者，其再任教職員時，不得繳回原已領取之退離給與或退撫基金費用本息；其依本條例重行退休、資遣或辦理撫卹時，不再核發該段年資之退撫給與。
前項教職員所具由政府編列預算或退撫基金支付退離給與或發還政府撥付之退撫基金費用或離職儲金本息之下列年資，應與依本條例重行退休或資遣之年資合併計算；合計總年資不得超過前條所定最高年資採計上限，且不得超過第二十九條及第三十條所定給與上限：
一、教職員年資。
二、公務人員年資。
三、政務人員年資。
四、公營事業人員年資。
五、民選首長年資。
六、退撫新制實施後轉任之軍職人員或其他公職人員年資。
前二項教職員重行退休或資遣時，其再任職年資之給與，依下列規定辦理：
一、未曾領取退離給與之退撫新制實施前年資，應接續於前次由政府編列預算支付退撫新制實施前年資之退離給與年資之後，按接續後年資之退休金種類計算標準，核發給與。
資遣者，亦同。
二、再任年資滿十五年以上者，其退休金得就第二十七條第一項所定退休金種類，擇一支領，並按其審定退休年資，計算退休給與。
但擇領或兼領月退休金時，應分別依第三十一條及第三十二條所定月退休金起支年齡之規定辦理。
前項教職員所具由政府編列預算或退撫基金支付退離給與或發還政府撥付之退撫基金費用或離職儲金本息之下列年資，應與依本條例重行退休或資遣之年資合併計算；合計總年資不得超過前條所定最高年資採計上限，且不得超過第二十九條及第三十條所定給與上限：
一、教職員年資。
二、公務人員年資。
三、政務人員年資。
四、公營事業人員年資。
五、民選首長年資。
六、退撫新制實施後轉任之軍職人員或其他公職人員年資。
前二項教職員重行退休或資遣時，其再任職年資之給與，依下列規定辦理：
一、未曾領取退離給與之退撫新制實施前年資，應接續於前次由政府編列預算支付退撫新制實施前年資之退離給與年資之後，按接續後年資之退休金種類計算標準，核發給與。
資遣者，亦同。
二、再任年資滿十五年以上者，其退休金得就第二十七條第一項所定退休金種類，擇一支領，並按其審定退休年資，計算退休給與。
但擇領或兼領月退休金時，應分別依第三十一條及第三十二條所定月退休金起支年齡之規定辦理。