The Taiwan International Ports Corporation, Ltd. Establishment Act Article 15

Those employees that under the terms of paragraph 7 in the previous Article opt out of coverage under public servant-related regulations shall be entitled to use the method in Article 14 of the GESSI Act to calculate their lump sum payment due as compensation for loss of GESSI coverage and shift to national labor insurance coverage.Those employees in the previous paragraph who afterward again join GESSI shall, upon beginning to receive their pension, have their previous lump sum payment deducted from pension payments by their insurance provider, with said deduction transferred to TIPC. This deduction shall not be subject to GESSI Act Article 18 restrictions with regard to the transfer, offset, seizure, or use as security of such payments. However, in cases where the currently requested pension value is less than the originally requested compensation, only compensation pension value received shall be returned.