Teacher Remuneration Act Article 11

When a teacher at a public educational institution transfers to a teaching position at another, assigning them the same salary grade they had at the institution they transferred from will be approved. If their former salary grade was higher than the maximum seniority salary for the level of the position to which they are being appointed, they will be assigned a salary grade at the level of the maximum seniority salary for the professional level of the position. The extra amount that they cannot be paid in the position they are taking up will be held in reserve and released when the teacher is appointed to a position with a salary grade equivalent to that of their former more highly paid position.When a teacher at a private educational institution transfers to a teaching position at a public educational institution, they will be assigned a salary grade in accordance with the following provisions:1. A newly appointed elementary or secondary school teacher will be assigned a salary grade in accordance with the highest formal academic credential they hold when they are appointed, in accordance with the provisions of Article 8, Paragraph 1, Subparagraph 1, and their salary grade will be advanced in accordance with the provisions of Article 9, Paragraph 1, Subparagraphs 3 and 4. If the teacher has already obtained a higher degree, their salary grade will be reassigned in accordance with the provisions of the preceding article.2. The starting salary grade of a teacher at a junior college, tertiary college, or university will be assigned in accordance with the provisions of Article 8, Paragraph 1, Subparagraph 2, and Article 8, Paragraph 2, and their salary grade will be advanced in accordance with the provisions of Article 9, Paragraphs 1 to 4.The starting salary grade of a teacher at a public or private educational institution who transfers to a teaching position at a private educational will be assigned in accordance with the provisions of Article 8, and their salary grade will be advanced in accordance with the provisions of Article 9, Paragraph 5. An elementary or secondary school teacher who has already obtained a higher degree will be assigned a new salary grade in accordance with the provisions of the preceding article.
中文原文 教師待遇條例第11條
公立學校教師轉任其他公立學校教師時,依原敘薪級核敘。
但原敘薪級高於所聘職務等級最高年功薪時,以該職務等級最高年功薪核敘,超過部分,保留至聘任相當薪級職務時再予回復。
私立學校教師轉任公立學校教師時,依下列規定敘定薪級:
一、中小學教師按其初任教師之學歷依第八條第一項第一款規定起敘,並依第九條第一項、第三項及第四項規定提敘薪級;其已取得較高學歷者,並依前條規定辦理改敘。
二、大專教師依第八條第一項第二款及第二項規定起敘,並依第九條第一項至第四項規定提敘薪級。
公、私立學校教師轉任私立學校教師時,依第八條規定起敘,並依第九條第五項規定提敘薪級;中小學教師已取得較高學歷者,並依前條規定辦理改敘。

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