Act Governing Retirement, Severance, and Bereavement Compensation Under the Individual Account System for the Teaching and Other Staff of Public Educational Institutions Article 45

One half of the bereavement compensation for a staff member's survivors shall be distributed to their spouse if that person has not remarried, and the remaining amount shall be equally divided among all their other survivors in the following order of entitlement:1. Children.2. Parents.3. Grandparents.4. Siblings.If a deceased staff member has no survivors in the categories specified in Subparagraph 1 to Subparagraph 3 of the preceding paragraph, their bereavement compensation shall be distributed solely to their spouse who has not remarried, and the provisions of the preceding paragraph do not apply. If they had no spouse or if the spouse has remarried, the bereavement compensation to be paid shall be distributed to the survivors listed in the subparagraphs of the preceding paragraph in the order of entitlement listed. If there are multiple survivors in the same category, the bereavement compensation will be distributed in equal shares among the eligible survivors at that level entitlement with a right to receive a share.If any of the survivors at the same level of entitlement dies or waives their right to receive bereavement compensation, or if that right is extinguished or terminated on statutory grounds, their share of the bereavement compensation shall be redistributed among the remainder of the survivors in the same category in accordance with the provisions of the preceding two paragraphs. If there are no survivors If there are no survivors in the first category of entitlement, the survivor benefit shall be distributed among the survivors in the next category, in accordance with the provisions of the preceding paragraph.If there are multiple survivors who have a right to receive a share of the bereavement compensation referred to in the preceding three paragraphs the preceding three paragraphs, when survivors at the same level of entitlement make such a claim, they may delegate one person among themselves who has legal capacity to make the application on behalf of them all. If a survivor does not have legal capacity to act, or has limited legal capacity to act, or is subject to an assistance order, their statutory representative or assistant shall make the application on their behalf.If the whereabouts of any survivors of a deceased staff member are unknown, or if the survivors are unable to reach agreement to make a joint claim in accordance with the provisions of the preceding paragraph, the other survivors may lodge separate claims for a proportion of the bereavement compensation based on the number of persons with a right to receive such compensation.
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45條
教職員之遺族撫卹金,由未再婚配偶領受二分之一;其餘由下列順序之遺族,依序平均領受之:
一、子女。
二、父母。
三、祖父母。
四、兄弟姊妹。
亡故教職員無前項第一款至第三款遺族者,其撫卹金由未再婚配偶單獨領受,不適用前項規定;無配偶或配偶再婚時,其應領之撫卹金,依序由前項各款遺族領受;同一順序遺族有數人時,撫卹金由同一順序具有領受權之遺族平均領受。
同一順序遺族有死亡、拋棄或因法定事由而喪失或停止領受權者,其撫卹金應由同一順序其他遺族依前二項規定領受;無第一順序遺族時,由次一順序遺族依前項規定領受。
前三項具有撫卹金領受權之同一順序遺族有數人請領時,得委任其中具有行為能力者一人代為申請。
遺族為無行為能力或限制行為能力或受輔助宣告者,由其法定代理人或輔助人代為申請。
亡故教職員之遺族行蹤不明,或未能依前項規定,取得一致請領之協議者,得由其他遺族按具有領受權之人數比率,分別請領撫卹金。

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