Act for Adjustment of Functions and Organizations of the Executive Yuan Article 17

When any of employees specified in Paragraph 1 of Article 13, withdraws from the Civil Servant and Teacher Insurance (hereinafter referred to as the “Government Insurance”), he/she should be permitted to receive the payment of old-age benefit on the Government Insurance in conformity to the provisions, and in addition, it should be permissible to receive compensation for the loss of seniority earned on the Government Insurance in accordance with the payment criteria specified in Article 14 of the Civil Servant and Teacher Insurance Act.When any of the employees specified in the preceding paragraph has received the compensations and later re-participated in the Government Insurance to receive the payment of old-age benefit, the underwriter should withhold the compensations being received, and the compensations should not be subject to the restrictions that compensation may not be the object of assignment, offset, detain, or guarantee, specified in Article 18 of the Civil Servant and Teacher Insurance Act. However, if the amount of received payment of old-age benefit is less than the amount of the compensation, only the amount of the compensation equivalent to the amount of received payment of old-age benefit should be returned.The compensation specified in Paragraph 1 should be provided from designated budgets of the original agency. The underwriter should return the funds withheld in conformity to the preceding paragraph to original compensation paying agency.