Act Governing Retirement, Severance, and Bereavement Compensation Under the Individual Account System for the Teaching and Other Staff of Public Educational Institutions Article 4
Terms used in this Act are defined below:1. Base salary（based on seniority）: refers to the salary payment based on the verified salary points（or amount）assigned to a staff member in accordance with the provisions of relevant salary ordinances, and in accordance with the Executive Yuan directions for adjustment of salary points（amounts）.2. Lump-sum salary-and-allowance relief payment: refers to the sum total of the following payments paid to a staff member in the month of their retirement or dismissal with severance pay:（1）Base salary（based on seniority）.（2）Academic research allowances or profession allowances（3）Supervisory duty allowances.3. Retirement and separation payment（s）: refers to any of the following payments made in accordance with the Statute of Privatization of Government-Owned Enterprises or other provisions governing retirement from civil-service, government-enterprise, or military positions, or severance, settlement payment for years of service, or separation payment, that is made on retirement or dismissal with severance pay from, or settlement of years of service in, any civil-service, government-enterprise, or military position4. Retirement and compensation funds refers to the premium contributions jointly made on a monthly basis by the staff member and the government, and any voluntary additional contributions made by the staff member, and any these contributions have earned.5. A staff member’s individual retirement payments account（hereunder referred to as "individual account"）: refers to a separate account opened for a staff member at the time they commence or during their employment to be used exclusively for deposits of retirement and compensation funds.6. Cumulative total amount: refers to the accumulated total amount of the principal and the interest it has earned in an individual account.
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4條
本條例用詞，定義如下：
一、本（年功）薪額：指教職員依相關待遇法令規定核敘薪點（額），並依行政院核定薪點（額）之折算金額。
二、薪給總額慰助金：指教職員退休或資遣當月所支領下列給與項目之合計數額：
（一）本（年功）薪額。
（二）學術研究加給或專業加給。
（三）主管職務加給。
三、退離給與：指按公營事業機構移轉民營條例或其他退休（職、伍）、資遣規定，辦理退休（職、伍）、資遣或年資結算並領取相當退休（職、伍）金、資遣給與、年資結算金或離職給與等給付。
四、退撫儲金：指由教職員與政府按月共同撥繳及教職員自願增加提繳之費用與孳息。
五、教職員個人退休金專戶（以下簡稱個人專戶）：指教職員在職時個別開立專供存入退撫儲金之帳戶。
六、累積總金額：指個人專戶累積本金及孳息之總額。
一、本（年功）薪額：指教職員依相關待遇法令規定核敘薪點（額），並依行政院核定薪點（額）之折算金額。
二、薪給總額慰助金：指教職員退休或資遣當月所支領下列給與項目之合計數額：
（一）本（年功）薪額。
（二）學術研究加給或專業加給。
（三）主管職務加給。
三、退離給與：指按公營事業機構移轉民營條例或其他退休（職、伍）、資遣規定，辦理退休（職、伍）、資遣或年資結算並領取相當退休（職、伍）金、資遣給與、年資結算金或離職給與等給付。
四、退撫儲金：指由教職員與政府按月共同撥繳及教職員自願增加提繳之費用與孳息。
五、教職員個人退休金專戶（以下簡稱個人專戶）：指教職員在職時個別開立專供存入退撫儲金之帳戶。
六、累積總金額：指個人專戶累積本金及孳息之總額。