Act Governing Retirement, Severance, and Bereavement Compensation Under the Individual Account System for the Teaching and Other Staff of Public Educational Institutions Article 3
In this Act, the term "public educational institution "（hereunder abbreviated to " educational institution " or “school”）refers to an educational institution at any level that has been established by the competent authority in accordance with the law.In this Act, the term " educational institution staff member"（hereunder abbreviated to "staff member"）refers to any principal or president, teacher, researcher, professional technician, teacher of a professional or technical subject, technician with rare expertise, full-time coach, or teaching assistant who was appointed（or assigned）, or selected in accordance with the statutory eligibility criteria and newly employed on or after 1 July 2023.The personnel referred to in the preceding paragraph do not include anyone who held a position as a civil servant, political appointee, public school educator, military personnel member, government-owned enterprise employee, democratically elected senior official, or other paid, full-time employee within a staff complement before this Act came into effect and who may calculate their creditable years of service from before and after the implementation of the New Pension System in aggregate, in accordance with the provisions of the Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools（hereunder referred to as the "Retirement, Severance, and Bereavement Compensation Act"）; this also applies to persons whose such years of service have already been settled.Unless other provisions of this Act apply, the handling of the retirement, severance, or bereavement compensation of the staff members referred to in Paragraph 2 is restricted to qualified, paid, full-time staff members whose positions within the staff complement of the educational institution.
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3條
本條例所稱公立學校（以下簡稱學校），指由主管機關依法設立之各級學校。
本條例所稱學校教職員，指中華民國一百十二年七月一日以後初任學校依法定資格聘（派）任、遴用之校長、教師、研究人員、專業技術人員、專業及技術教師、稀少性科技人員、專任運動教練及助教（以下簡稱教職員）。
前項人員不包括本條例施行前，曾任公務人員、政務人員、公立學校教育人員、軍職人員、公營事業人員、民選首長或其他編制內有給專任人員等依公立學校教職員退休資遣撫卹條例（以下簡稱退撫條例）規定得併計退撫新制實施前、後之年資者；上開年資已結算者，亦同。
第二項教職員退休、資遣或撫卹之辦理，除本條例另有規定外，以現職編制內合格有給專任者為限。
本條例所稱學校教職員，指中華民國一百十二年七月一日以後初任學校依法定資格聘（派）任、遴用之校長、教師、研究人員、專業技術人員、專業及技術教師、稀少性科技人員、專任運動教練及助教（以下簡稱教職員）。
前項人員不包括本條例施行前，曾任公務人員、政務人員、公立學校教育人員、軍職人員、公營事業人員、民選首長或其他編制內有給專任人員等依公立學校教職員退休資遣撫卹條例（以下簡稱退撫條例）規定得併計退撫新制實施前、後之年資者；上開年資已結算者，亦同。
第二項教職員退休、資遣或撫卹之辦理，除本條例另有規定外，以現職編制內合格有給專任者為限。