Teacher Remuneration Act Article 14

The conditions for payment of occupational allowances and the amounts of such allowances, for a public school teacher who concurrently serves in a supervisory position or a public primary or secondary school teacher serving as counselor or undertaking specific work related to special education, will be formulated by the Ministry of Education based on the level of the school, the organizational level, and the level of occupational duties and submitted to the Executive Yuan for ratification.
中文原文 教師待遇條例第14條
公立學校教師兼任主管職務及公立中小學教師擔任導師或與特殊教育有關之特定工作者,其職務加給之給與條件及支給數額,由教育部依各級學校、組織層級及職責程度擬訂,報行政院核定。

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