Act Governing the Closure of Private Educational Institutions at Senior High School or Higher Level Article 22
Upon liquidation of a school legal persons, the salaries it owes to the teachers and staff members, as well as the insurance premium, excess annuity, retirement and compensation fund, pension fund, severance pay, allowances, and any of the above funds advanced by the Fund that it should incur pursuant to the law and regulations applicable to the teachers and staff members shall enjoy priority of compensation claim over ordinary creditors’ claims and unguaranteed preferential claims.
中文原文 私立高級中等以上學校退場條例第22條
學校法人於清算時，其所積欠教職員工之薪資、依教職員工適用法規應負擔之保險費、超額年金、退撫儲金、退休金、資遣費、慰助金及本基金所墊付之上開各類款項，其受償順序應優先於普通債權及無擔保之優先債權。