Act Governing Retirement, Severance, and Bereavement Compensation Under the Individual Account System for the Teaching and Other Staff of Public Educational Institutions Article 42

If the circumstances of the death of a staff member from an occupational cause satisfy the provisions of Article 40, Paragraph 2, the provisions of Article 55, Paragraph 3 of the Retirement, Severance, and Bereavement Compensation Act that related to assessment of the number of years of service for bereavement compensation purposes（referred to below as "credited years of service"）apply.If the years of service of retirement and compensation funds contributions made by a person referred to in the preceding paragraph are insufficient to cover their credited years of service, the employing educational institution shall be responsible for the full amount of the retirement and compensation funds contributions referred to in the provisions of Article 9, Paragraph 1 to cover those years of service not covered, and it shall deposit the funds 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.The provisions of Article 54, Paragraph 2, Subparagraph 2, Item 2 and the subparagraphs of Article 57 of the Retirement, Severance, and Bereavement Compensation Act shall apply for a person referred to in Paragraph 1, and an additional occupational death lump-sum bereavement compensation payment shall be made. The competent authority shall pay the amount into the person's individual account through a budget allocation.