Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools Article 24
If a circumstance in any of the following subparagraphs applies to a teacher, researcher, professional technician, teacher of a professional or technical subject, full-time coach, or new-scheme teaching assistant, the employing school, after reporting to the competent authority for approval, shall carry out severance of the person1. Because of adjustments to departments, graduate intstitutes, subjects, divisions, or curricula, or because the school is reducing the number of courses, suspending operations, merging, or restructuring, there is no longer work for the person in their current position and there is no other suitable work to which the person can be transferred.2. The person is incompetent for the work in their current position, as supported by specific facts, and there is no other suitable work to which the person can be transferred, and this has been reviewed and verified by the school's teaching staff evaluation committee or coaching staff evaluation committee.3. The person is under a declaration of guardianship or assistance which has not been lifted.A principal to whom any of the circumstances in the preceding paragraph applies will be severanced by the competent authority.Severance of staff and technical personnel with rare specialties will be handled in accordance with provisions governing severance matters and procedures for civil servants.
中文原文 公立學校教職員退休資遣撫卹條例第24條
教師、研究人員、專業技術人員、專業及技術教師、專任運動教練及新制助教有下列各款情事之一者，由服務學校報主管機關核定後，予以資遣：
一、因系、所、科、組、課程調整或學校減班、停辦、合併、組織變更，現職已無工作又無其他適當工作可以調任。
二、不能勝任現職工作，有具體事實，且無其他適當工作可以調任，經教師評審委員會或教練評審委員會審議認定屬實。
三、受監護宣告或輔助宣告，尚未撤銷。
校長具有前項規定之情事者，由主管機關予以資遣。
職員及稀少性科技人員之資遣，比照公務人員資遣情事及程序之相關規定辦理。
一、因系、所、科、組、課程調整或學校減班、停辦、合併、組織變更，現職已無工作又無其他適當工作可以調任。
二、不能勝任現職工作，有具體事實，且無其他適當工作可以調任，經教師評審委員會或教練評審委員會審議認定屬實。
三、受監護宣告或輔助宣告，尚未撤銷。
校長具有前項規定之情事者，由主管機關予以資遣。
職員及稀少性科技人員之資遣，比照公務人員資遣情事及程序之相關規定辦理。