Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools Article 36
For a retired staff member who receives monthly pension, the preferential-interest savings deposit interest rate（hereinafter, preferential interest rate）for a lump-sum old-age payment from Civil Servant and School Staff Insurance shall be as follows1. From 1 July 2018 to 31 December 2020, the annual interest rate will be 9 percent.2. From 1 January 2021, the annual interest rate will be zero.For a staff member under the preceding paragraph, except for one receiving reduced monthly pension, if, after the preferential deposit interest has been calculated under the preceding paragraph on the lump-sum old-age payment from the Civil Servant and School Staff Insurance, the monthly retirement income is lower than the final-year replacement rate ceiling amount set out in Article 37 and Schedule 3, for the portion within that amount that is preferential deposit interest on a lump-sum old-age payment from Civil Servant and School Staff Insurance, the amount of the lump-sum old-age payment from Civil Servant and School Staff Insurance that is eligible for a preferential-interest savings deposit shall be calculated based on the annual interest rate of 18 percent. However, for monthly retirement income that is calculated under the original provisions from before this Act comes into force（hereinafter, the original amount）, if the original amount is already lower than the final-year replacement rate ceiling amount set out in Article 37 and Schedule 3, the preferential-interest savings deposit may be enjoyed based on the original deposit amount and the annual interest rate of 18 percent.If the monthly retirement income calculated under the preceding two paragraphs and Articles 37 to 39 is lower than or equal to the minimum guaranteed amount, for the portion within the minimum guaranteed amount that is preferential deposit interest on an old-age payment from Civil Servant and School Staff Insurance, the amount of the lump-sum old-age payment from Civil Servant and School Staff Insurance that is eligible for a preferential-interest savings deposit shall be calculated based on the annual interest rate of 18 percent. However, if the original amount is already lower than the minimum guaranteed amount, the preferential-interest savings deposit may be enjoyed based on the original deposit amount and the annual interest rate of 18 percent.If a retired staff member receives a lump-sum pension payment, the preferential interest rate with respect to the lump-sum pension payment and the Civil Servant and School Staff Insurance lump-sum old age payment shall be handled as follows1. If the monthly preferential deposit interest on the sum total of the lump-sum pension payment and the Civil Servant and School Staff Insurance lump-sum old-age payment is higher than the minimum guaranteed amount（1）On the principal corresponding to preferential deposit interest equal to the minimum guaranteed amount, interest will accrue at the annual interest rate of 18 percent.（2）On the principal corresponding to preferential deposit interest exceeding the minimum guaranteed amount, the preferential interest rate will be determined as follows1. From 1 July 2018 to 31 December 2020, the annual interest rate will be 12 percent.2. From 1 January 2021 to 31 December 2022, the annual interest rate will be 10 percent.3. From 1 January 2023 to 31 December 2024, the annual interest rate will be 8 percent.4. From 1 January 2025, the annual interest rate will be 6 percent.2. If the monthly preferential deposit interest on the sum total of the lump-sum pension payment and the Civil Servant and School Staff Insurance lump-sum old-age payment is lower than or equal to the minimum guaranteed amount, preferential interest will accrue on the eligible principal at the annual interest rate of 18 percent.The following provisions shall apply to a retired staff member who receives a partial monthly pension1. The provisions of paragraph 1 shall apply to the preferential deposit amount of any Civil Servant and School Staff Insurance lump-sum old-age payment that is obtained pro-rata to the proportion of the partial monthly pension. However, the minimum guaranteed amount and final-year replacement rate ceiling amount under paragraph 2 shall be calculated pro-rata to the proportion of the partial monthly pension.2. The provisions of the preceding paragraph shall apply to the eligible preferential deposit amount of a partial lump-sum pension payment plus the preferential deposit amount of a Civil Servant and School Staff Insurance lump-sum old-age payment that is received pro-rata to that lump-sum pension payment. However, the minimum guaranteed amount shall be calculated pro-rata to the proportion of the partial lump-sum pension payment.Schedule 3 Comparison of the Retirement Income Replacement Rate According to a Retired Staff Member's Approved Years of Service at Retirement.pdfSchedule 3 Comparison of the Retirement Income Replacement Rate According to a Retired Staff Member's Approved Years of Service at Retirement.pdf
中文原文 公立學校教職員退休資遣撫卹條例第36條
退休教職員支領月退休金者，其公保一次養老給付之優惠存款利率（以下簡稱優存利率），依下列規定辦理：
一、自中華民國一百零七年七月一日至一百零九年十二月三十一日止，年息百分之九。
二、自中華民國一百十年一月一日起，年息為零。
前項人員除支領減額月退休金者外，其公保一次養老給付之優存利息，依前項規定計算後，致每月退休所得低於第三十七條及附表三所定最末年替代率上限金額時，按該金額中，屬於公保一次養老給付優存利息部分，照年息百分之十八計算其公保一次養老給付可辦理優惠儲存之金額。
但依本條例施行前規定計算之每月退休所得（以下簡稱原金額）原即低於第三十七條及附表三所定最末年替代率上限金額者，依原儲存之金額及年息百分之十八辦理優惠存款。
依前二項、第三十七條至第三十九條規定計算後之每月退休所得低於或等於最低保障金額者，應按最低保障金額中，屬於公保養老給付優存利息部分，照年息百分之十八計算其公保一次養老給付可辦理優惠儲存之金額。
但原金額原即低於最低保障金額者，依原儲存之金額及年息百分之十八辦理優惠存款。
退休教職員支領一次退休金者，其一次退休金與公保一次養老給付之優存利率，依下列規定辦理：
一、一次退休金與公保一次養老給付合計之每月優存利息高於最低保障金額者：
（一）最低保障金額之優存利息相應之本金，以年息百分之十八計息。
（二）超出最低保障金額之優存利息相應之本金，其優存利率依下列規定辦理：1.自中華民國一百零七年七月一日至一百零九年十二月三十一日止，年息百分之十二。
2.自中華民國一百十年一月一日至一百十一年十二月三十一日止，年息百分之十。
3.自中華民國一百十二年一月一日至一百十三年十二月三十一日止，年息百分之八。
4.自中華民國一百十四年一月一日起，年息百分之六。
二、一次退休金與公保一次養老給付合計之每月優存利息低於或等於最低保障金額者，其優存本金以年息百分之十八計息。
退休教職員兼領月退休金者，依下列規定辦理：
一、按兼領月退休金比率計得之公保一次養老給付優存金額，依第一項規定辦理。
但最低保障金額及第二項所定最末年替代率上限金額應按其兼領之月退休金比率計算。
二、兼領之一次退休金得辦理優惠存款金額，加計按兼領一次退休金比率計得之公保一次養老給付優存金額，依前項規定辦理。
但最低保障金額應按其兼領一次退休金之比率計算。
一、自中華民國一百零七年七月一日至一百零九年十二月三十一日止，年息百分之九。
二、自中華民國一百十年一月一日起，年息為零。
前項人員除支領減額月退休金者外，其公保一次養老給付之優存利息，依前項規定計算後，致每月退休所得低於第三十七條及附表三所定最末年替代率上限金額時，按該金額中，屬於公保一次養老給付優存利息部分，照年息百分之十八計算其公保一次養老給付可辦理優惠儲存之金額。
但依本條例施行前規定計算之每月退休所得（以下簡稱原金額）原即低於第三十七條及附表三所定最末年替代率上限金額者，依原儲存之金額及年息百分之十八辦理優惠存款。
依前二項、第三十七條至第三十九條規定計算後之每月退休所得低於或等於最低保障金額者，應按最低保障金額中，屬於公保養老給付優存利息部分，照年息百分之十八計算其公保一次養老給付可辦理優惠儲存之金額。
但原金額原即低於最低保障金額者，依原儲存之金額及年息百分之十八辦理優惠存款。
退休教職員支領一次退休金者，其一次退休金與公保一次養老給付之優存利率，依下列規定辦理：
一、一次退休金與公保一次養老給付合計之每月優存利息高於最低保障金額者：
（一）最低保障金額之優存利息相應之本金，以年息百分之十八計息。
（二）超出最低保障金額之優存利息相應之本金，其優存利率依下列規定辦理：1.自中華民國一百零七年七月一日至一百零九年十二月三十一日止，年息百分之十二。
2.自中華民國一百十年一月一日至一百十一年十二月三十一日止，年息百分之十。
3.自中華民國一百十二年一月一日至一百十三年十二月三十一日止，年息百分之八。
4.自中華民國一百十四年一月一日起，年息百分之六。
二、一次退休金與公保一次養老給付合計之每月優存利息低於或等於最低保障金額者，其優存本金以年息百分之十八計息。
退休教職員兼領月退休金者，依下列規定辦理：
一、按兼領月退休金比率計得之公保一次養老給付優存金額，依第一項規定辦理。
但最低保障金額及第二項所定最末年替代率上限金額應按其兼領之月退休金比率計算。
二、兼領之一次退休金得辦理優惠存款金額，加計按兼領一次退休金比率計得之公保一次養老給付優存金額，依前項規定辦理。
但最低保障金額應按其兼領一次退休金之比率計算。