Regulations on Central Government Personnel Quota Management Article 14
When the agency needs to be downsized due to agency dissolution (merger), organizational change or reduction of duties, it shall proceed with the preferential retirement or severance measures in accordance with the Regulations for Preferential Retirement or Severance on the Downsizing of the Executive Yuan and Its Subordinate Agencies at All Levels (hereinafter referred to as the “Preferential Retirement Regulations”). The reduced budgetary personnel headcount shall not be less than four percent or one hundred persons of the existing headcount at each downsizing.The Preferential Retirement Regulations shall not be applicable to the head, deputy head, chief of staff, or the head and deputy head of the first-level units. However, this shall not apply to the permanent head in case of agency dissolution (merger), or the permanent deputy head or chief of staff or the head and deputy head of first-level units in cases of agency dissolution (merger) or duties abolishment and consolidation, the vacancies for which, due to downsizing, shall be cancelled without further replacement or substitution, with the corresponding budgetary personnel headcount of the agency being reduced accordingly.For vacancies due to personnel other than those mentioned in the preceding paragraph taking preferential retirement or severance packages, the budgetary personnel headcount of the agency concerned shall be reduced accordingly. Except for maintenance workers, technicians, drivers, security guards, hired personnel and contract personnel, the agency may also further fill the vacancy or recruit personnel within the range of one half of the respective vacancies due to the preferential retirement or severance package.For agencies and regional offices reaffiliated in accordance with the Interim Act for Adjustment of Functions and Organization of the Taiwan Provincial Government, whose staff take preferential retirement or severance packages, the vacancies for which due to downsizing shall be cancelled without further replacement or substitution, with the corresponding budgetary personnel headcount of the agency being reduced accordingly.The agency that implements preferential retirement or severance packages shall not increase its budgetary personnel headcount within five years. However, agencies with special needs due to their duties shall be exempt from this limitation.
中文原文 中央政府機關員額管理辦法第14條
各機關因機關裁撤（併）、組織變更或業務緊縮，而須精簡人員時，依行政院及所屬各級機關精簡人員優惠退離辦法（以下簡稱優退辦法）辦理優惠退離措施，其每次精簡預算員額不得低於現有員額百分之四或一百人。
機關首長、副首長、幕僚長或一級單位正、副主管不適用優退辦法。
但常務之首長因機關裁撤（併）或常務之副首長、幕僚長或一級單位正、副主管因機關裁撤（併）或職務裁併者，不在此限；其精簡之職缺均予註銷，不得再行遞補或代理，並相對減列該機關預算員額。
前項以外人員辦理優惠退離所遺職缺，該機關預算員額應相對減列，除工友、技工、駕駛、駐衛警察、聘用人員及約僱人員外，各機關並得於各該優惠退離之職缺二分之一範圍內，再行遞補或進用人員。
依臺灣省政府功能業務與組織調整暫行條例改隸之機關及地區辦公室，經辦理優惠退離之人員，其精簡之職缺均予註銷，不得再行遞補或進用人員，並相對減列預算員額。
實施優惠退離之機關，五年內該機關預算員額不得增加。
但有業務特殊需要者，不在此限。
機關首長、副首長、幕僚長或一級單位正、副主管不適用優退辦法。
但常務之首長因機關裁撤（併）或常務之副首長、幕僚長或一級單位正、副主管因機關裁撤（併）或職務裁併者，不在此限；其精簡之職缺均予註銷，不得再行遞補或代理，並相對減列該機關預算員額。
前項以外人員辦理優惠退離所遺職缺，該機關預算員額應相對減列，除工友、技工、駕駛、駐衛警察、聘用人員及約僱人員外，各機關並得於各該優惠退離之職缺二分之一範圍內，再行遞補或進用人員。
依臺灣省政府功能業務與組織調整暫行條例改隸之機關及地區辦公室，經辦理優惠退離之人員，其精簡之職缺均予註銷，不得再行遞補或進用人員，並相對減列預算員額。
實施優惠退離之機關，五年內該機關預算員額不得增加。
但有業務特殊需要者，不在此限。