Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools Article 28
For a staff member who retires before this Act comes into force, his or her pension will be calculated on the basis of his or her last base salary（or seniority salary）assigned during active service and the content of the base unit will be calculated in accordance with the following provisions1. Pay for years of service before the implementation of the New Pension System for a lump-sum pension payment, the last base salary（or seniority salary）of personnel of the same salary grade during the staff member's active service, plus NT$930, shall constitute the base unit; for a monthly pension, the last base salary（or seniority salary）of personnel at the same salary grade during the staff member's active service shall constitute the base unit, in addition to which NT$930 shall be paid in full.2. Pay for years of service after the implementation of the New Pension System the last base salary（or seniority salary）of personnel of the same salary grade during the staff member's active service, plus 100 percent, shall constitute the base unit.For a staff member who retires after this Act comes into force, the content of the base unit for pension payable for his or her years of service before and after the implementation of the New Pension System will be calculated in accordance with the following provisions1. Payment for years of service before the implementation of the New Pension System（1）Lump-sum pension payment the average salary amount applicable for the year of retirement as listed in Schedule 1, plus NT$930, shall constitute the base unit.（2）Monthly pension the average salary amount applicable for the year of retirement as listed in Schedule 1 shall constitute the base unit, in addition to which NT$930 shall be paid in full.2. Payment for years of service after the implementation of the New Pension System The average salary amount for the respective fiscal years as listed in Schedule 1, plus 100 percent, shall constitute the base unit.In the case of a staff member who has met the statutory conditions for payment of monthly pension before this Act comes into force but whose retirement becomes effective after this Act comes into force, the pension payable for his or her years of service before and after the implementation of the New Pension System shall nevertheless still be calculated and paid based on the pension calculation basis and base unit content set out in paragraph 1.Schedule 1 Calculation Basis for Pension Payments For Retired Staff Members After the Enforcement of this Act.pdfSchedule 1 Calculation Basis for Pension Payments For Retired Staff Members After the Enforcement of this Act.pdf
中文原文 公立學校教職員退休資遣撫卹條例第28條
教職員於本條例施行前退休者，其退休金以最後在職經敘定之本（年功）薪額為計算基準，並依下列規定計算基數內涵：
一、退撫新制實施前年資之給與：一次退休金以最後在職同薪級人員之本（年功）薪額加新臺幣九百三十元為基數內涵；月退休金以最後在職同薪級人員之本（年功）薪額為基數內涵，另十足發給新臺幣九百三十元。
二、退撫新制實施後年資之給與：以最後在職同薪級人員之本（年功）薪額加一倍為基數內涵。
教職員於本條例施行後退休者，其退撫新制實施前、後年資應給之退休金，依下列規定計算基數內涵：
一、退撫新制實施前年資之給與：
（一）一次退休金：依附表一所列退休年度適用之平均薪額，加新臺幣九百三十元為基數內涵。
（二）月退休金：依附表一所列退休年度適用之平均薪額為基數內涵；另十足發給新臺幣九百三十元。
二、退撫新制實施後年資之給與：依附表一所列各年度平均薪額加一倍為基數內涵。
教職員於本條例施行前，已符合法定支領月退休金條件而於本條例施行後退休生效者，其退撫新制實施前、後年資應給之退休金，仍按第一項所定退休金計算基準與基數內涵計給之。
一、退撫新制實施前年資之給與：一次退休金以最後在職同薪級人員之本（年功）薪額加新臺幣九百三十元為基數內涵；月退休金以最後在職同薪級人員之本（年功）薪額為基數內涵，另十足發給新臺幣九百三十元。
二、退撫新制實施後年資之給與：以最後在職同薪級人員之本（年功）薪額加一倍為基數內涵。
教職員於本條例施行後退休者，其退撫新制實施前、後年資應給之退休金，依下列規定計算基數內涵：
一、退撫新制實施前年資之給與：
（一）一次退休金：依附表一所列退休年度適用之平均薪額，加新臺幣九百三十元為基數內涵。
（二）月退休金：依附表一所列退休年度適用之平均薪額為基數內涵；另十足發給新臺幣九百三十元。
二、退撫新制實施後年資之給與：依附表一所列各年度平均薪額加一倍為基數內涵。
教職員於本條例施行前，已符合法定支領月退休金條件而於本條例施行後退休生效者，其退撫新制實施前、後年資應給之退休金，仍按第一項所定退休金計算基準與基數內涵計給之。