Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools Article 44
Lump-sum survivor benefits under the preceding article shall be calculated and paid as follows1. First calculate the retired staff member's distributable lump-sum pension payment, according to the payment standards applicable at the time the staff member retired, based on the staff member's approved years of service at retirement and the calculation basis and base unit content of the last monthly pension the staff member received. After deducting all monthly pension already received, distribute the remainder. If there is no remainder, no further distribution will be made.2. Then additionally pay a lump-sum survivor benefit of 6 base units, each consisting of the last monthly base salary（or seniority salary）of personnel of the same salary grade during the retired staff member's active service plus 100 percent. This shall be paid regardless of whether there is any remainder under the preceding subparagraph.
中文原文 公立學校教職員退休資遣撫卹條例第44條
前條遺屬一次金應依下列方式計給：
一、先依退休教職員審定之退休年資及最後支領月退休金之計算基準及基數內涵，按退休教職員退休時適用之支給標準，計算其應領之一次退休金並扣除已領月退休金後，核給其餘額。
無餘額者，不再發給。
二、再依退休教職員最後在職同薪級人員每月所領本（年功）薪額加計一倍之金額，另計給六個基數之遺屬一次金。
無前款所定餘額者，亦同。
一、先依退休教職員審定之退休年資及最後支領月退休金之計算基準及基數內涵，按退休教職員退休時適用之支給標準，計算其應領之一次退休金並扣除已領月退休金後，核給其餘額。
無餘額者，不再發給。
二、再依退休教職員最後在職同薪級人員每月所領本（年功）薪額加計一倍之金額，另計給六個基數之遺屬一次金。
無前款所定餘額者，亦同。