Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools Article 4
The following terms used in this Act are defined as set out below1. New Pension System means the educational personnel pension and benefit system implemented from 1 February 1996. Under this system, government and educational personnel jointly make contributions to the Public Service Pension Fund（hereinafter, the Pension Fund）joint deposit scheme.2. Base salary（or seniority salary） means the salary amount converted, in accordance with the Executive Yuan directions for conversion of salary points（or amount）, from the salary points（or amount）assigned to a staff member in accordance with applicable laws and regulations governing salary.3. Lump-sum salary-and-allowance relief payment means the sum total of the following payments paid to a staff member in the month of retirement or severance（1）Base salary（or seniority salary）.（2）Academic research allowances or professional allowances.（3）Supervisory position allowances.4. Retirement income replacement rate（hereinafter, replacement rate） means the ratio of the monthly retirement income received by a staff member after retirement to the amount that is twice the monthly base salary（or seniority salary）received by personnel of the same rank in active service in the last month of the staff member's employment. However, in the case of a staff member receiving part of the pension on a monthly basis（partial monthly basis）, the replacement rate ceiling shall be adjusted according to the proportion of the partial monthly pension.5. Monthly retirement income is defined as follows, according to the type of pension payment received by a staff member（1）For a staff member receiving pension on a monthly basis, it means the sum total of the amounts received monthly in pension（including any monthly compensation）, plus preferential deposit interest on the Civil Servant and School Staff Insurance lump-sum old-age payment, or any insurance annuity received for participation in any social insurance program through a government agency, public school, or government-owned enterprise.（2）For a staff member receiving pension on a partial monthly basis, it means the sum total of the amounts received monthly in pension（including any monthly compensation）, plus preferential deposit interest on the lump-sum pension payment and on Civil Servant and School Staff Insurance lump-sum old-age payment, or any social insurance annuity.（3）For a staff member receiving pension on a lump-sum basis, it means the sum total of the amounts received monthly in preferential deposit interest on the lump-sum pension payment, plus preferential deposit interest on the Civil Servant and School Staff Insurance lump-sum old-age payment, or any social insurance annuity.6. Minimum guaranteed amount the sum total of the highest base salary of a grade 1 civil servant plus the professional allowance of an ordinary grade 1 civil servant.7. Pension or separation pay any corresponding payment such as a pension payment, severance payment, settlement payment for years of service, or separation payment, that is made upon retirement or severance from, or settlement of years of service in, any civil-service, government-enterprise, or military position in accordance with the Statute of Privatization of Government-Owned Enterprises or other provisions governing retirement from civil-service, government-enterprise, or military positions.
中文原文 公立學校教職員退休資遣撫卹條例第4條
本條例用詞，定義如下：
一、退撫新制：指中華民國八十五年二月一日起實施之教育人員退休撫卹制度；該制度係由政府與教育人員共同提撥費用建立公務人員退休撫卹基金（以下簡稱退撫基金）之「共同儲金制」。
二、本（年功）薪額：指教職員依相關待遇法令規定核敘薪點（額），並依行政院核定薪點（額）之折算金額。
三、薪給總額慰助金：指教職員退休或資遣當月所支領下列給與項目之合計數額：
（一）本（年功）薪額。
（二）學術研究加給或專業加給。
（三）主管職務加給。
四、退休所得替代率（以下簡稱替代率）：指教職員退休後所領每月退休所得占最後在職同等級人員每月所領本（年功）薪額加計一倍金額之比率。
但兼領月退休金者，其替代率之上限應按兼領月退休金之比率調整之。
五、每月退休所得，依教職員支領退休金種類，定義如下：
（一）於支領月退休金人員，指每月所領月退休金（含月補償金）加計公務人員保險（以下簡稱公保）一次養老給付優惠存款利息（以下簡稱優存利息），或於政府機關、公立學校、公營事業機構參加各項社會保險所支領保險年金（以下簡稱社會保險年金）之合計金額。
（二）於兼領月退休金人員，指每月按審定比率所領月退休金（含月補償金），加計一次退休金及公保一次養老給付優存利息或社會保險年金之合計金額。
（三）於支領一次退休金人員，指每月所領一次退休金優存利息，加計公保一次養老給付優存利息或社會保險年金之合計金額。
六、最低保障金額：指公務人員委任第一職等本俸最高級之本俸額與該職等一般公務人員專業加給合計數額。
七、退離給與：指按公營事業機構移轉民營條例或其他退休（職、伍）、資遣規定，辦理退休（職、伍）、資遣或年資結算並領取相當退休（職、伍）金、資遣給與、年資結算金或離職給與等給付。
一、退撫新制：指中華民國八十五年二月一日起實施之教育人員退休撫卹制度；該制度係由政府與教育人員共同提撥費用建立公務人員退休撫卹基金（以下簡稱退撫基金）之「共同儲金制」。
二、本（年功）薪額：指教職員依相關待遇法令規定核敘薪點（額），並依行政院核定薪點（額）之折算金額。
三、薪給總額慰助金：指教職員退休或資遣當月所支領下列給與項目之合計數額：
（一）本（年功）薪額。
（二）學術研究加給或專業加給。
（三）主管職務加給。
四、退休所得替代率（以下簡稱替代率）：指教職員退休後所領每月退休所得占最後在職同等級人員每月所領本（年功）薪額加計一倍金額之比率。
但兼領月退休金者，其替代率之上限應按兼領月退休金之比率調整之。
五、每月退休所得，依教職員支領退休金種類，定義如下：
（一）於支領月退休金人員，指每月所領月退休金（含月補償金）加計公務人員保險（以下簡稱公保）一次養老給付優惠存款利息（以下簡稱優存利息），或於政府機關、公立學校、公營事業機構參加各項社會保險所支領保險年金（以下簡稱社會保險年金）之合計金額。
（二）於兼領月退休金人員，指每月按審定比率所領月退休金（含月補償金），加計一次退休金及公保一次養老給付優存利息或社會保險年金之合計金額。
（三）於支領一次退休金人員，指每月所領一次退休金優存利息，加計公保一次養老給付優存利息或社會保險年金之合計金額。
六、最低保障金額：指公務人員委任第一職等本俸最高級之本俸額與該職等一般公務人員專業加給合計數額。
七、退離給與：指按公營事業機構移轉民營條例或其他退休（職、伍）、資遣規定，辦理退休（職、伍）、資遣或年資結算並領取相當退休（職、伍）金、資遣給與、年資結算金或離職給與等給付。