Act Governing Retirement, Severance, and Bereavement Compensation Under the Individual Account System for the Teaching and Other Staff of Public Educational Institutions Article 26
If any of the circumstances described in Paragraph 1, Subparagraph 2 to Subparagraph 8 of the preceding article pertain to a staff member beyond their mandatory retirement date, within 6 months after their particular circumstances cease to exist, the person shall submit related documentary proof to the educational institution that formerly employed them to apply for age-mandated retirement.The mandatory retirement date of a person referred to in the preceding paragraph shall in all cases be their effective retirement date. However, the effective date of retirement of a person on disciplinary suspension shall be the date that the reason for their suspension ceases to exist and the responsible authority approves their reinstatement to duty.If a person referred to in Paragraph 1 dies within the 6-month application period, their survivors referred to in Article 34 may claim the lump-sum payment of the cumulative total amount in the person’s individual account referred to in Article 34.From the one-half of the base salary（based on seniority）issued to a staff member referred to in Paragraph 1 pursuant to the provisions of Paragraph 3 of the preceding article, the management authority shall deduct one-third of the amount that the person is entitled to collect each month from their individual account and return it to the educational institution that formerly employed them until any amount over-paid by the former employing school has been recovered in full. If such amount cannot be deducted and returned or there is insufficient money to deduct, the former employing educational institution shall issue a written\order requiring the retired staff member to return the money within a prescribed period. If the person fails to return the money within the prescribed period, the case shall be referred for administrative enforcement in accordance with the law. If a person claims a lump-sum payment or dies within the 6-month application deadline, the management authority shall deduct the amount in one lump sum from their individual account and return it to the former employing educational institution.Under any of the following circumstances a staff member referred to in Paragraph 1 remains ineligible to claim retirement payments:1. The person has been permanently dismissed, discharged from employment, removed from their post for incompetence, dismissed from employment, or denied renewal of employment, in accordance with the law.2. The statutory grounds for the loss of their right to claim retirement money stipulated in Article 55, Paragraph 1 still exist at the end of the 6-month period for arranging matters.
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26條
教職員有前條第一項第二款至第八款情形而逾屆退日者，應於原因消滅後六個月內，以書面檢同相關證明文件，送原服務學校申請屆齡退休。
前項人員均以其屆退日為退休生效日。
但休職人員應以原因消滅並經權責機關核准復職之日為其退休生效日。
第一項人員於所定六個月應辦理期限內死亡者，得由其第三十四條所定遺族一次請領個人專戶之累積總金額。
第一項人員依前條第三項規定所領之半數本（年功）薪額，由退撫基金管理機關按其每月得領取金額之三分之一，自個人專戶辦理扣還原服務學校，至足額收回為止；未能扣還或扣還不足者，應由原服務學校以書面行政處分命退休教職員限期返還；屆期未返還者，依法移送行政執行。
請領一次退休金或於所定六個月應辦理期限內死亡者，由退撫基金管理機關自個人專戶一次扣還原服務學校。
第一項人員有下列情形之一者，仍不得辦理退休：
一、依法被撤職、免職、免除職務、解聘或不續聘。
二、六個月應辦理期限屆滿時，仍有第五十五條第一項所定喪失辦理退休權利之法定事由者。
前項人員均以其屆退日為退休生效日。
但休職人員應以原因消滅並經權責機關核准復職之日為其退休生效日。
第一項人員於所定六個月應辦理期限內死亡者，得由其第三十四條所定遺族一次請領個人專戶之累積總金額。
第一項人員依前條第三項規定所領之半數本（年功）薪額，由退撫基金管理機關按其每月得領取金額之三分之一，自個人專戶辦理扣還原服務學校，至足額收回為止；未能扣還或扣還不足者，應由原服務學校以書面行政處分命退休教職員限期返還；屆期未返還者，依法移送行政執行。
請領一次退休金或於所定六個月應辦理期限內死亡者，由退撫基金管理機關自個人專戶一次扣還原服務學校。
第一項人員有下列情形之一者，仍不得辦理退休：
一、依法被撤職、免職、免除職務、解聘或不續聘。
二、六個月應辦理期限屆滿時，仍有第五十五條第一項所定喪失辦理退休權利之法定事由者。