Enforcement Rule of the Privatization of Government-Owned Enterprises Act Article 21
The term "original compensation payment withheld by the insuring agencies" as referred to in paragraph 1 of Article 10 of the Act means the compensation payment under the civil servant insurance program or the labor insurance program paid by the budget made by the competent authority in charge of the enterprises in accordance with paragraph 6 of Article 8 of the Act and the special fund established in accordance with Article 15 of the Act.The insuring agencies of civil servant insurance and labor insurance shall, regarding the employees who had received compensation payment under the civil servant insurance program or the labor insurance program, withhold their original compensation payment when they claim for old age pension or old age benefits and return the compensation payment to the competent authority in charge of the enterprises; provided, however, that if the old age pension or old age benefits that is claimed is less than the original compensation payment received, the insuring agencies shall withhold the compensation amount equal to the old age pension or old age benefits.A claim for old age benefits by an employee who has already received a compensation payment under the labor insurance program, as referred to in the preceding paragraph, shall be handled in accordance with the following provisions:1. When the claim is for a one-time lump sum payment, the insuring agency shall make a one-time withholding of the original compensation payment.2. When the claim is for payment of a monthly pension benefit, the insuring agency shall withhold one half of the pension payment each month until the whole of the compensation payment has been recovered. However, if the amortization period exceeds ten years, the recovery of the original compensation payment shall be limited to no more than ten years, with the amount due averaged monthly over that period and a corresponding sum withheld from each month’s pension payment.In the event that an employee as referred to in the preceding paragraph dies before the whole of the labor insurance compensation payment has been recovered, the following provisions shall apply:1. If the employee’s survivor chooses to claim a survivor’s pension benefit as provided for by paragraph 1 of Article 63-1 of the Labor Insurance Act, the insuring agency shall not be required to withhold any further part of the amortization.2. If the employee’s survivor chooses to claim a one-time lump sum old age benefit less the total of monthly pension benefit already received, as provided for by paragraph 2 of Article 63-1 of the Labor Insurance Act, the insuring agency shall make a one-time withholding of the unrecovered portion of the original compensation payment. However, when the amount of the one-time lump sum pension payment less the total of monthly pension benefit already received is lower than the amount of the unrecovered portion of the original compensation payment, the insuring agency shall withhold only the former amount.If an employee has any doubt regarding the withholding of the compensation as referred to in the preceding three paragraphs, he/she may request the competent authority in charge of the enterprises to handle it in an appropriate manner.
中文原文 公營事業移轉民營條例施行細則第21條
本條例第十條第一項所稱承保機構應代扣原請領之補償金，指依本條例第八條第六項規定由事業主管機關編列預算及依第十五條規定所設置特種基金所支應之公保、勞保補償金。
公保、勞保承保機構對已領取公保或勞保補償金之從業人員，應於其請領養老或老年給付時，代扣原請領之補償金，並繳還事業主管機關。
但所領養老或老年給付較原請領之補償金低時，僅代扣與所領養老或老年給付同金額之補償金。
前項已領取勞保補償金之從業人員於請領勞保老年給付時，依下列規定辦理：
一、請領一次給付者，由承保機構一次代扣原領之勞保補償金。
二、請領年金給付者，由承保機構按月代扣應領老年年金數額之二分之一，至勞保補償金全數攤還為止。
但攤還年限超過十年者，應以十年為期，計算平均每月應攤還數額，按月自應領之老年年金中代扣。
前項從業人員於未攤還全數勞保補償金前死亡者，依下列規定辦理：
一、其遺屬依勞工保險條例第六十三條之一第一項規定，選擇請領遺屬年金給付者，承保機構無須再為代扣攤還。
二、其遺屬依同條例第六十三條之一第二項規定，選擇一次請領老年給付扣除已領年金給付總額之差額者，承保機構應一次代扣其補償金未攤還部分。
但差額較應攤還之金額為低時，僅代扣與差額同金額之補償金。
對前三項補償金之代扣，從業人員如有疑義，得請求事業主管機關為適當之處理。
公保、勞保承保機構對已領取公保或勞保補償金之從業人員，應於其請領養老或老年給付時，代扣原請領之補償金，並繳還事業主管機關。
但所領養老或老年給付較原請領之補償金低時，僅代扣與所領養老或老年給付同金額之補償金。
前項已領取勞保補償金之從業人員於請領勞保老年給付時，依下列規定辦理：
一、請領一次給付者，由承保機構一次代扣原領之勞保補償金。
二、請領年金給付者，由承保機構按月代扣應領老年年金數額之二分之一，至勞保補償金全數攤還為止。
但攤還年限超過十年者，應以十年為期，計算平均每月應攤還數額，按月自應領之老年年金中代扣。
前項從業人員於未攤還全數勞保補償金前死亡者，依下列規定辦理：
一、其遺屬依勞工保險條例第六十三條之一第一項規定，選擇請領遺屬年金給付者，承保機構無須再為代扣攤還。
二、其遺屬依同條例第六十三條之一第二項規定，選擇一次請領老年給付扣除已領年金給付總額之差額者，承保機構應一次代扣其補償金未攤還部分。
但差額較應攤還之金額為低時，僅代扣與差額同金額之補償金。
對前三項補償金之代扣，從業人員如有疑義，得請求事業主管機關為適當之處理。