Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools Article 68

For a staff member who has years of service both before and after the implementation of the New Pension System, the pension and benefit payments and preferential deposit interest shall be disbursed in accordance with the following provisions1. For pension and benefit payments and preferential deposit interest receivable for years of service in employment before the implementation of the New Pension System, the competent authority shall prepare a budget for the disbursement thereof.2. Pension and benefit payments receivable for years of service in employment after the implementation of the New Pension System shall be paid out of the Pension Fund.3. For pension to be additionally paid pursuant to Article 33, paragraph 2 the competent authority shall prepare a budget for the disbursement thereof.4. For lump-sum salary-and-allowance relief payment additionally paid under Article 41, the competent authority of the employing school shall prepare a budget for the disbursement thereof.5. For the payments set out in the items listed below, the competent authorities at each level shall prepare a budget for the disbursement thereof（1）Additional lump-sum bereavement compensation awarded under Article 54, paragraph 2, subparagraph 1, item 2; additional bereavement compensation for death from an occupational cause awarded under Article 55, paragraph 3 and Article 57.（2）Additional bereavement compensation awarded under Articles 58 and 59.（3）Funeral and burial subsidy and meritorious service bereavement compensation awarded under Article 61.