Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools Article 55

For a staff member who has years of service in employment both before and after the implementation of the New Pension System, the years of service shall be counted in aggregate for purposes of bereavement compensation. However, of the years of service in employment before the implementation of the New Pension System, 30 years are creditable at maximum. The years of service after the implementation of the New Pension System are creditable in aggregate therewith. After aggregation, 40 years are creditable at maximum.If any selection needs to be made regarding which of the years of service in employment under the preceding paragraph shall be credited, the years of service after the implementation of the New Pension System years of service shall be credited first.If a staff member dies from an occupational cause, years of service shall be awarded in accordance with the following provisions for purposes of bereavement compensation1. For bereavement compensation under Article 53, paragraph 2, subparagraph 1, if the staff member was employed for less than 15 years, bereavement compensation will be calculated and paid on the basis of 15 years; if he or she was employed for at least 15 years but less than 25 years, bereavement compensation will be calculated and paid on the basis of 25 years; if he or she was employed for at least 25 years but less than 35 years; bereavement compensation will be calculated and paid on the basis of 35 years.2. In the case of bereavement compensation for a staff member under Article 53, paragraph 2, subparagraphs 2 to 5, if he or she was employed for less than 15 years, bereavement compensation will be calculated and paid on the basis of 15 year; if he or she was employed for 15 years or longer, bereavement compensation will be calculated and paid for the actual number of years of service in employment.
中文原文 公立學校教職員退休資遣撫卹條例第55條
教職員於退撫新制實施前、後均有任職年資者,其撫卹年資應合併計算。
但退撫新制實施前任職年資,最高採計三十年;退撫新制實施後任職年資,可連同併計;併計後不得超過四十年。
前項任職年資之取捨,應優先採計退撫新制實施後年資。
教職員因公死亡者,依下列規定擬制撫卹金給與年資:
一、依第五十三條第二項第一款撫卹者,其任職未滿十五年者,以十五年計給撫卹金;其任職滿十五年而未滿二十五年者,以二十五年計給撫卹金;其任職滿二十五年而未滿三十五年者,以三十五年計給撫卹金。
二、依第五十三條第二項第二款至第五款規定撫卹者,其任職未滿十五年者,以十五年計給撫卹金;其任職滿十五年者,以實際任職年資計給撫卹金。

English translation for reference only; the Chinese text prevails. Not legal advice.