Act Governing Retirement, Severance, and Bereavement Compensation Under the Individual Account System for the Teaching and Other Staff of Public Educational Institutions Article 51
The retirement and benefit payments that staff members receive pursuant to this Act are paid in accordance with the following provisions:1. Unless other provisions of this Act apply, staff member retirement, bereavement compensation, separation pay, and severance pay payments shall be made out of the cumulative total amount in their individual account.2. For the single supplemental retirement and compensation funds contributions made by an employing educational institution in accordance with the provisions of Article 31, Paragraph 2, the employing educational institution shall make such payments through a budget allocation.3. For additional retirement payments made in accordance with the provisions of Article 31, Paragraph 3 and Paragraph 7 and retirement payments directly made by the competent authority, the competent authority shall make the payments through a budget allocation.4. For additional lump-sum salary-and-allowance relief payments paid in accordance with the provisions of Article 32, the employing educational institution shall make the payments through a budget allocation.5. For retirement and compensation funds contributions by an employing educational institution in one lump-sum in accordance with the provisions of Article 42, Paragraph 2, the employing school shall make the payments through a budget allocation.6. For bereavement compensation directly paid by the competent authority in accordance with the provisions of Article 41, Paragraph 1, additional lump-sum bereavement compensation paid in accordance with the provisions of Article 42, Paragraph 3, additional bereavement compensation in accordance with Article 43 for the number of minor children among the survivors, and funeral and burial subsidies and meritorious service bereavement compensation in accordance with the provisions of Article 44, the competent authority shall make the payments through a budget allocation.
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51條
教職員依本條例所領退撫給與，依下列規定支給：
一、教職員退休、撫卹、離職及資遣給與，除本條例另有規定外，由個人專戶累積總金額支給。
二、第三十一條第二項規定由服務學校一次補提撥之退撫儲金費用，由各該服務學校編列預算支給。
三、第三十一條第三項及第七項規定加發之退休金及由主管機關接續發給之退休金，由主管機關編列預算支給。
四、第三十二條規定加發之薪給總額慰助金，由服務學校編列預算支給。
五、第四十二條第二項規定由服務學校一次補提撥之退撫儲金費用，由各該服務學校編列預算支給。
六、第四十一條第一項規定由主管機關接續發給之撫卹金、第四十二條第三項規定加發之一次撫卹金、第四十三條所定按未成年子女人數加發之撫卹金及第四十四條規定發給之殮葬補助費與勳績撫卹金，均由主管機關編列預算支給。
一、教職員退休、撫卹、離職及資遣給與，除本條例另有規定外，由個人專戶累積總金額支給。
二、第三十一條第二項規定由服務學校一次補提撥之退撫儲金費用，由各該服務學校編列預算支給。
三、第三十一條第三項及第七項規定加發之退休金及由主管機關接續發給之退休金，由主管機關編列預算支給。
四、第三十二條規定加發之薪給總額慰助金，由服務學校編列預算支給。
五、第四十二條第二項規定由服務學校一次補提撥之退撫儲金費用，由各該服務學校編列預算支給。
六、第四十一條第一項規定由主管機關接續發給之撫卹金、第四十二條第三項規定加發之一次撫卹金、第四十三條所定按未成年子女人數加發之撫卹金及第四十四條規定發給之殮葬補助費與勳績撫卹金，均由主管機關編列預算支給。