Teacher Remuneration Act Article 10

If an elementary or secondary school teacher receives approval based on educational requirements, from the school where they are working or from the competent authority during their term of employment to undertake further study or research of knowledge and skills related to their educational work, and if they subsequently obtain a higher level formal academic credential than they previously held, then their salary grade may be reassigned in accordance with the following provisions, taking their currently assigned salary grade as the basis level and up to a limit of the maximum basic salary for a teacher at their professional level:1. The salary grade of a teacher who has graduated from a junior college, tertiary college, or university or holds an equivalent formal academic credential who obtains a master's degree will be advanced three grades; the salary grade of a teacher who directly proceeds to undertake advanced study and obtains a doctorate will be advanced five grades; the salary grade of a teacher holding a master's degree who obtains a doctorate, will be advanced two grades.2. If a teacher's salary grade is advanced in accordance with the provisions of the preceding subparagraph and that results in their salary grade being lower than the starting salary grade specified in the salary grade criteria for the higher degree they have obtained, their salary grade will be further advanced to the appropriate grade for that higher academic credential.If a teacher had already obtained a degree or had received written permission from the educational institution where they were working to undertake further study to obtain a degree before this Act took effect, the provisions that applied before this Act took effect may be applied to undertake reassignment of the teacher's salary grade.
中文原文 教師待遇條例第10條
中小學教師在職期間經服務學校或主管機關基於教學需要,同意其進修、研究與其教學有關之知能,取得較高學歷者,以現敘薪級為基準,依下列規定改敘,並受所聘職務等級最高本薪之限制:
一、以專科以上學校畢業或同等學歷取得碩士學位,提敘薪級三級;逕修讀取得博士學位,提敘薪級五級;以碩士學歷取得博士學位,提敘薪級二級。
二、依前款規定提敘薪級後,所敘薪級低於較高學歷起敘基準者,按較高學歷改敘。
本條例施行前已取得學位或業經服務學校書面核准進修學位者,得適用施行前之規定辦理改敘。

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