Act Governing Retirement, Severance, and Bereavement Compensation Under the Individual Account System for the Teaching and Other Staff of Public Educational Institutions Article 38

If a currently employed staff member dies, their survivors or the employing the educational institution may apply for bereavement compensation.If a staff member dies during a period of disciplinary suspension, suspension from duties, provisional removal from their appointment, or while on unpaid leave, unless the unpaid leave period was a period of secondment to a civil servant position graded and assigned in accordance with legislation, their survivors or employing educational institution may apply for bereavement compensation in accordance with the provisions of this Act. The same applies in the case of a teacher who was seconded on unpaid leave in accordance with regulations and had not yet returned to their original position and had their salary reinstated before they turned 65, who dies within 10 years from the day they turned 65.
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38條
教職員在職死亡者,由其遺族或服務學校申辦撫卹。
教職員於休職、停職、停聘或留職停薪期間死亡者,除其留職停薪期間係借調依法銓敘審定之公務人員外,其遺族或服務學校得依本條例規定,申辦撫卹。
教師依規定借調辦理留職停薪至六十五歲前未回職復薪,於屆滿六十五歲之日起十年內死亡者,亦同。

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