Act Governing Retirement, Severance, and Bereavement Compensation Under the Individual Account System for the Teaching and Other Staff of Public Educational Institutions Article 31

When a staff member takes compulsory retirement in accordance with the provisions of Article 23 as the result of an occupational injury or illness and claims a lump-sum retirement payment, if the staff member has been employed for less than five years, the lump-sum payment will be calculated for 5 years. If a staff member who claims a monthly pension has been employed for less than 20 years, the monthly pension payable will be calculated on the basis of their having been employed for 20 years.If the years of service with retirement and compensation funds contributions by a person referred to in the preceding paragraph are less than 5 full years or 20 full years, the educational institution shall be responsible for the full amount of retirement and compensation funds contributions made in accordance with TPO Article 9, Paragraph 1 to make up the required number of “years of service” contributions and deposit the contributions into the person's individual account in one lump sum. The amount to be paid is calculated based on the person's base salary（based on seniority）at the person's last approved salary grade during their employment.If a staff member takes compulsory retirement in accordance with Article 23, Paragraph 2, Subparagraph 1 as the result of an occupational injury or illness, the provisions of Article 33 of the Retirement, Severance, and Bereavement Compensation Act and the provisions of Article 30 of the Enforcement Rules of the Retirement, Severance, and Bereavement Compensation Act apply, and the staff member will be paid a single additional lump-sum retirement payment of between 5 and 15 base units. The competent authority shall deposit the payment into the staff member's individual account through a budget allocation.When a person is entitled to the additional lump-sum retirement payment referred to in the preceding paragraph, if another law also makes provisions for an additional payment on the same grounds, the staff member may receive only one of the additional payments but they may choose which one to receive.The provisions of Article 28, Paragraph 2, Subparagraph 2 of the Retirement, Severance, and Bereavement Compensation Act apply when the base units referred to in Paragraph 3 are calculated.If a staff member takes compulsory retirement on the grounds of an occupational injury or illness in accordance with the provisions of Article 23, their retirement payments for the type of retirement payments the person chooses shall be calculated and paid based on the calculation criteria, base unit, and calculation standards set out in the provisions of Article 28, Paragraph 2, Subparagraph 2, Article 30, Article 33, Paragraph 4, and Article 38 of the Retirement, Severance, and Bereavement Compensation Act, and the provisions of Article 29 do not apply.If the accumulated retirement and compensation funds in the individual account of a person referred to in the preceding paragraph and any amounts contributed to the cumulative total amount in the individual account in accordance with the provisions of Paragraph 2 and Paragraph 3 are insufficient to cover the additional lump-sum retirement payment referred to in Paragraph 3, or the retirement payments referred to in the provisions of the preceding paragraph, the competent authority shall cover the payment. through a budget allocation