Act Governing Retirement, Severance, and Bereavement Compensation Under the Individual Account System for the Teaching and Other Staff of Public Educational Institutions Article 10

If a staff member arranges unpaid leave in accordance with ordinances and is seconded to serve at another educational institution where they fill an employment vacancy and receive a salary in accordance with ordinances, then during the period that they are on unpaid leave, the retirement and compensation funds contribution matters shall be handled by the educational institutionto which the staff member has been seconded, in accordance with the person's salary grade and the provisions of Paragraph 1 of the preceding article.The person referred to in the preceding paragraph may voluntarily make additional contributions to the individual account in accordance with the provisions of Paragraph 2 of the preceding article, during the unpaid leave period.During a period in which a staff member takes unpaid leave in accordance with ordinances for childcare purposes, the staff member may choose to bear the full contribution payment burden and continue to pay all the retirement and compensation funds contributions in accordance with the provisions of Paragraph 1 and Paragraph 2 of the preceding article. Payment of the required associated retirement and compensation funds contributions may be deferred for three years.
中文原文 公立學校教職員個人專戶制退休資遣撫卹條例第10條
教職員依法令辦理留職停薪,借調至其他學校服務,且占該校職缺並依法令支薪者,其留職停薪期間之退撫儲金費用撥繳事宜,應由借調學校按其所核敘薪級,依前條第一項規定辦理。
前項人員於留職停薪期間得依前條第二項規定自願增加提繳至個人專戶。
教職員依法令辦理育嬰留職停薪期間,得選擇全額負擔並繼續依前條第一項及第二項規定提繳退撫儲金費用;其應提繳之退撫儲金費用,得遞延三年提繳。

English translation for reference only; the Chinese text prevails. Not legal advice.