Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools Article 94
The provisions of this Act, with the exception of the provisions of Article 15, paragraph 2, apply mutatis mutandis to pension, severance pay, bereavement compensation, and resignation-related refunds for professional members of the staff of public social education institutions and for researchers at academic research institutions under any of the competent authorities.The provisions of this Act regarding teachers apply mutatis mutandis to nursing teachers meeting the legally required qualifications and duly appointed by the central competent authority to teach military training or nursing courses at public or private schools（hereinafter, nursing teacher）, with the following exceptions1. The implementation date of the New Pension System shall be 31 October 2001.2. The Pension Fund premium of a private school nursing teacher that shall be contributed by the government under Article 8, paragraph 2 shall be disbursed by the central competent authority.3. With respect to nursing teachers' years of service in employment before enrollment in the New Pension System, for the receivable pension, severance pay, lump-sum survivor benefit or survivor annuity, bereavement compensation, or one-time additional lump-sum salary-and-allowance relief payment that may be claimed upon retirement or severance under Article 41, for public schools, the respective competent authorities shall prepare a budget for the disbursement thereof; for private schools; the central competent authority shall prepare a budget for the disbursement thereof.4. With respect to nursing teachers' years of service in employment after enrollment in the New Pension System, for the receivable pension, severance pay, lump-sum survivor benefit or survivor annuity, bereavement compensation, or one-time additional lump-sum salary-and-allowance relief payment that may be claimed upon retirement or severance under Article 41, the payments shall be made out of the Pension Fund.The provisions of this Act regarding public elementary school principals and teachers apply mutatis mutandis to pension, bereavement compensation, severance, and resignation-related refunds for paid, full-time, qualified principals and teachers, respectively, within the staff complement of public kindergartens.
中文原文 公立學校教職員退休資遣撫卹條例第94條
公立社會教育機構專業人員及各該主管機關所屬學術研究機構研究人員之退休、撫卹、資遣、離職退費，除第十五條第二項規定外，準用本條例之規定。
中央主管機關依法令規定資格介派至公、私立學校擔任軍訓護理課程之護理教師（以下簡稱護理教師），除下列事項外，準用本條例教師之規定：
一、退撫新制實施日期為中華民國九十年十月三十一日。
二、私立學校護理教師依第八條第二項規定應由政府撥付之退撫基金費用，由中央主管機關支給。
三、護理教師加入退撫新制前之任職年資應領之退休金、資遣給與、遺屬一次金或遺屬年金、撫卹金及依第四十一條規定辦理退休、資遣所加發之薪給總額慰助金，在公立學校，由各主管機關編列預算支給；在私立學校，由中央主管機關編列預算支給。
四、護理教師加入退撫新制後之任職年資應領之退休金、資遣給與、遺屬一次金或遺屬年金、撫卹金及依第四十一條規定辦理退休、資遣所加發之薪給總額慰助金，由退撫基金支給。
公立幼兒園編制內有給專任合格園長及教師之退休、撫卹、資遣、離職退費，分別準用本條例國民小學校長及教師之規定。
中央主管機關依法令規定資格介派至公、私立學校擔任軍訓護理課程之護理教師（以下簡稱護理教師），除下列事項外，準用本條例教師之規定：
一、退撫新制實施日期為中華民國九十年十月三十一日。
二、私立學校護理教師依第八條第二項規定應由政府撥付之退撫基金費用，由中央主管機關支給。
三、護理教師加入退撫新制前之任職年資應領之退休金、資遣給與、遺屬一次金或遺屬年金、撫卹金及依第四十一條規定辦理退休、資遣所加發之薪給總額慰助金，在公立學校，由各主管機關編列預算支給；在私立學校，由中央主管機關編列預算支給。
四、護理教師加入退撫新制後之任職年資應領之退休金、資遣給與、遺屬一次金或遺屬年金、撫卹金及依第四十一條規定辦理退休、資遣所加發之薪給總額慰助金，由退撫基金支給。
公立幼兒園編制內有給專任合格園長及教師之退休、撫卹、資遣、離職退費，分別準用本條例國民小學校長及教師之規定。