Enforcement Rule of the Privatization of Government-Owned Enterprises Act Article 13
The "criteria for payment of pensions under the Labor Standards Act" as referred to in paragraph 2 of Article 8 of the Act shall be calculated, for the employees' service seniority after the said Act is applicable to the enterprise where they work, pursuant to the provisions set forth in Article 55 of the Labor Standards Act, and for their service seniority before the said Act is applicable to the enterprise where they work, pursuant to the applicable laws and regulations at the time.If no applicable laws and regulations are available, the seniority of service shall be calculated pursuant to either the regulations prescribed by the enterprise on its own or through negotiation between the employees and employers. Alternatively, the employees may choose among the following provisions:1. For the service seniority after the enforcement of the Labor Standards Act, the pensions are calculated pursuant to Article 55 of this Act;2. For the service seniority prior to the enforcement of the Labor Standards Act, the pensions are calculated pursuant to the Regulations Governing the Retirement of Factory Workers in Taiwan Province.The criteria for payment of pensions are calculated pursuant to the service seniority before or after the enforcement of the Labor Standards Act as in the preceding paragraph shall be limited to a maximum of 45 units in total.
中文原文 公營事業移轉民營條例施行細則第13條
本條例第八條第二項所定依勞動基準法退休金給與標準，其工作年資於該事業適用勞動基準法後者，依該法第五十五條規定計算。
其工作年資於該事業適用勞動基準法前者，依各該事業單位當時應適用之法令規定計算。
當時無法令可資適用者，依各該事業自訂之規定或勞雇雙方之協商計算；或由從業人員選擇依下列規定辦理：
一、勞動基準法施行後之工作年資比照該法第五十五條規定計算。
二、勞動基準法施行前之工作年資比照臺灣省工廠工人退休規則規定計算。
依前項規定適用勞動基準法施行前、後工作年資計算之退休金給與標準，合計最高總數以四十五個基數為限。
其工作年資於該事業適用勞動基準法前者，依各該事業單位當時應適用之法令規定計算。
當時無法令可資適用者，依各該事業自訂之規定或勞雇雙方之協商計算；或由從業人員選擇依下列規定辦理：
一、勞動基準法施行後之工作年資比照該法第五十五條規定計算。
二、勞動基準法施行前之工作年資比照臺灣省工廠工人退休規則規定計算。
依前項規定適用勞動基準法施行前、後工作年資計算之退休金給與標準，合計最高總數以四十五個基數為限。