Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools Article 8

A staff member and the government shall jointly make monthly contributions of the Pension Fund premium to create the Pension Fund referred to in Article 6, and the government shall be responsible for guaranteeing ultimate payment.The monthly Pension Fund premium under the preceding paragraph shall be contributed at a rate of from 12 percent to 18 percent of twice the staff member's base salary（or seniority salary）, of which the government shall contribute 65 percent and the staff member shall contribute 35 percent.If a staff member, while duly taking unpaid leave, is seconded to serve at another school, and fills an employment vacancy in that school and is duly paid salary, then during the unpaid leave period the Pension Fund premium contributions shall be handled by the school to which the staff member has been seconded, in accordance with the provisions of the preceding paragraph, based on the person's salary grade.For a staff member's years of service after the enforcement of this paragraph in which the person duly takes unpaid leave for childcare purposes, the staff member may choose to bear the full premium burden and continue to pay the Pension Fund premium.The Pension Fund premium paid by a staff member under this Act shall be excluded in the computation of annual taxable salary income.