Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools Article 40

The full amount of any pension and benefit costs that are conserved by government at all levels from reductions to retired staff members' retirement incomes pursuant to Articles 36 to 38 shall be injected into the Pension fund, and may not be diverted to any other use.The amount injected into the Pension Fund under the preceding paragraph shall be determined by the Executive Yuan jointly with the Examination Yuan by 1 March of the year following the reduction to the monthly retirement income of retired staff members, and the fund management agency shall then include it in the preparation of the budget for the next fiscal year in accordance with budget procedures, and it shall be appropriated by the various levels of government after the legislative procedures for the annual budget are complete.The amount injected each fiscal year as referred to in the preceding paragraph shall regularly be publicly announced online by the fund management agency.