Act Governing Retirement of and Bereavement Compensation for Employees of Post and Telecommunications Enterprises under the MOTC Article 34

In case when employees of post and telecommunications enterprises passed away while still in employment, the funeral and burial subsidy disbursed to the surviving dependents shall be a lump-sum payment in equivalent to the total of six base units, calculated based on the salary level at the time of their retirement and the provisions of Article 3.If the said employee has no surviving dependents, nor a will designating use of such subsidy, the funeral and burial subsidy shall be received by the original serving agency to handle the funeral matters, and the remaining balance of the subsidy shall be returned to the national treasury.If the said employee has no surviving dependents in Taiwan, or relatives or friends to assist with funeral matters; or the surviving dependents living in the Mainland cannot come to Taiwan to handle the funeral matters; or it is uncertain whether there are surviving dependents outside Taiwan, the funeral and burial subsidy shall be received by the original serving agency to handle the funeral matters. The remaining balance of the subsidy may be claimed within five years from the death of the personnel mentioned in Paragraph 1, and shall be returned to the national treasury after the deadline.
中文原文 交通部郵電事業人員退休撫卹條例第34條
郵電事業人員在職死亡者,依其最後在職時薪級,按第三條計算基準之金額,給與遺族相當於六個基數之殮葬補助費。
前項人員無遺族且無遺囑指定用途者,其殮葬補助費由原服務機構具領辦理喪葬事宜,該殮葬補助費餘額應歸屬國庫。
第一項人員在臺灣地區無遺族,且無親友協助辦理喪葬事宜,其居住大陸地區遺族亦未能來臺灣地區辦理,或在臺灣地區以外有無遺族未明時,其殮葬補助費得由原服務機構先行具領辦理喪葬事宜。
該殮葬補助費餘額,得由其遺族自第一項人員死亡時起五年內請領,逾期歸屬國庫。

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