The retirement of and bereavement compensation for the employees of post and telecommunications enterprises under the Ministry of Transportation and Communications (MOTC) shall be handled in accordance with the provisions of this Act. For those not provided herein, the provisions of other relevant laws shall apply.

The employees of post and telecommunications enterprises referred to in this Act are personnel who are appointed in accordance with the Appointment Regulations of the Employees Working in the Enterprises of the MOTC.
The hospitals above the district-hospital level referred to in this Act include district hospitals, regional hospitals, and medical centers that have been assessed and authorized by the central competent health authority in accordance with the medical laws.

Pensions, bereavement compensation, and consolation payments disbursed in accordance with this Act are calculated based on seventy-eight percent (78%) of the same rank and treatment incumbent employees of post and telecommunications enterprises under the MOTC.

Three types of retirement of employees of post and telecommunications enterprises are as follows:
1. Voluntary retirement.
2. Age-mandated retirement.
3. Compulsory retirement.

The employees of post and telecommunications enterprises who meet one of the following clauses shall be permitted for voluntary retirement:
1. Having been employed for five (5) years and are aged at least sixty (60).
2. Having been employed for at least twenty-five (25) years.
The age provided for in Subparagraph 1 of the preceding Paragraph may be lowered at MOTC’s discretion for those who hold positions of dangerous and restrictive physical requirements, but the age limit shall not apply to individuals who are under fifty (50) years old.

The employees of post and telecommunications enterprises who have reached sixty-five (65) years of age shall be subject to age-mandated retirement.
The age provided for in the preceding Paragraph may be lowered at MOTC’s discretion for those who hold positions of dangerous and restrictive physical requirements, but the age limit shall not apply to individuals who are under fifty-five (55) years old.
For employees of post and telecommunications enterprises who have reached the age provided for in Paragraph 1 and are still eligible for the position, the agency they serve may, based on business needs, report by writing to the MOTC for approval of extension, but the extended period shall not exceed two (2) years.
Among the employees who are subject to age-mandated retirement in accordance with Paragraph 1 or 2 of this Article, those who are born between January and June, the retirement effective date shall be no later than July 16th; and those who are born between July and December, the effective date of retirement shall be no later than January 16th of the subsequent year.

The employees of post and telecommunications enterprises who meet one of the following clauses shall be subject to compulsory retirement:
1. Mentally incapacitated, physically disabled, or physically too weak due to work-related injury or illness, and incapable of delivering service.
2. Not yet been cured when the extended sick leave period expires.
The term “work-related injury or illness” mentioned in Subparagraph 1 of the preceding Paragraph refers to those who have been certified by the agency they serve and meet one of the following clauses:
1. Injury or illness due to hazards from performing official functions.
2. Injury or illness due to chronic fatigue from diligent work.
3. Injury or illness due to danger encountered during a business trip
4. Injury or illness due to accidents occurring in the office.
In Subparagraph 1 of Paragraph 1, the terms “mentally incapacitated and physically disabled” refer to the total disability or partial disability specified in the Public Servant and Teacher Insurance Disability Benefit Payment Standards; “physically too weak” refers to the fact of being unable to return to work after the official leave ends, and the treatment must be continued; and “not capable of delivering service” refers to the inability to engage in their own duties, nor to assume other equivalent duties.
In Subparagraph 1 of Paragraph 2, the term “injury or illness due to hazards from performing official functions” refers to the injury or illness caused by violence or accidental danger during the performance of the duties, or the injury or illness caused by accidental danger on the way to and from the office.
In Subparagraph 2 of Paragraph 2, the term “diligent work” only refers to those who have concrete achievements and with excellent results in three (3) performance evaluations; and the term “chronic fatigue” refers to the heavy burden of responsibilities that cause the occurrence of such injury.
In Subparagraph 3 of Paragraph 2, the term “injury or illness due to danger encountered during a business trip” refers to those who are assigned by the serving agency to execute certain missions starting from the set-off to the completion of the mission and until the return to the office or the residence, and there shall be proximate causation between the encountered danger and the business trip.
In Subparagraph 4 of Paragraph 2, the term “injury or illness due to accidents occurring in the office” refers to accidents or sudden illnesses occur at places where official duties are handled due to official functions during office hours or within designated working hours.

Those who undertake compulsory retirement in accordance with the provisions of Subparagraph 1 of Paragraph 1 of the preceding Article, not only their serving agency shall prove that they are no longer competent for their duties, but a hospital above the district-hospital level shall also issue a certificate that shows the incident has caused the total disability or partial disability stipulated in the Public Servant and Teacher Insurance Disability Benefit Payment Standards, or issue a certificate of diagnosis that concludes the treatment must be continued.
When the employees of post and telecommunications enterprises have the concrete evidence required in Subparagraph 1 of Paragraph 1 of the preceding Article and are unwilling to submit a certificate of diagnosis issued by a hospital above the district-hospital level, they shall be notified to take sick leave for treatment after such cases have been submitted by the head of personnel and then received the preliminary approval of the Performance Evaluation Committee and the approval of the head of the agency. Those who fail to heal after the time limit stipulated in the Civil Service Leave Regulations and meet the requirements of the preceding Paragraph shall be subject to compulsory retirement, and their retirement shall be handled by their serving agency accordingly.

Once certified by a hospital above the district-hospital level, those who are subject to compulsory retirement in accordance with the provisions of Article 7 and have recovered from injuries and illnesses, as well as been in good health and competent for the job, may apply for reinstatement. Their original serving agency may investigate the recovery from their injury and illness, and notify the reinstatement.
Those who are permitted to reinstate according to the preceding Paragraph shall be subject to severance when they are found to be incompetent to perform their own duties or other equivalent jobs.

Those who have retired in accordance with this Act shall be disbursed a lump-sum pension and a monthly pension pursuant to the provisions as follows:
1. Those who meet the requirements of Article 5, Article 6, or Article 7 but have less than ten (10) years of service shall be disbursed a lump-sum pension; those who have at least ten (10) years of service shall be disbursed a lump-sum pension and a monthly pension. However, in accordance with the provisions of Subparagraph 2 of Paragraph 1 of Article 5, those who are under the age of fifty (50) and are capable of working shall not receive a monthly pension as part of their pension; their pension shall be disbursed and be doubled based on a lump-sum pension in accordance with provisions of Paragraph 1 of Article 12.
2. Those who are subject to compulsory retirement in accordance with Subparagraph 1 of Paragraph 1 of Article 7 shall be disbursed a lump-sum pension and a monthly pension, and an additional monthly pension may be disbursed if approved. However, the additional part is limited to no more than twenty percent (20%). Those who have less than ten (10) years of service shall be disbursed a lump-sum pension in equivalent to their ten-month pension.
3. Those who undertake compulsory retirement pursuant to Article 7 and then receive approval of reinstatement, once they are subject to severance in accordance with Paragraph 2 of the preceding Article, shall be disbursed a lump-sum pension based on their reinstated years of service and a monthly pension based on the total years of service before and after reinstatement. However, those who undertake compulsory retirement pursuant to Subparagraph 2 of Paragraph 1 of Article 7 shall not be disbursed a monthly pension if their total years of service before and after reinstatement is less than ten (10) years.

The term “be capable of working” mentioned in Paragraph 1 of the preceding Article refers to those who meet none of the following clauses when applying for retirement and have been certified by their serving agency:
1. Meeting the requirements of total disability or partial disability specified in the Public Servant and Teacher Insurance Disability Benefit Payment Standards and holding the certificate of diagnosis issued by a hospital above the district-hospital level.
2. Holding a disability manual or disability identification.
3. Being mentally impaired and holding the certificate of diagnosis issued by a hospital above the district-hospital level.
4. Taking leave for more than six months in a row and are incapable of returning to work due to illness or injury

The payment of pension shall be handled in accordance with the regulations as follows:
1. A lump-sum pension: For years of service no more than twenty (20) years, one month's pension shall be disbursed for every full year; after twenty (20) full years of service is reached, half a month’s pension shall be disbursed for every full year.
2. A monthly pension: For years of service no more than twenty (20) years, two point five percent (2.5%) of the monthly pension shall be disbursed for every full year; for years of service more than twenty (20) and less than thirty (30) years, one point five percent (1.5%) of the monthly pension shall be disbursed for every full year; for years of service more than thirty (30) years, one percent (1%) of the monthly pension shall be disbursed for every full year, up to thirty-five (35) years.
The years of service for any number of months less than one year in the preceding Paragraph shall be calculated as follows: Those with no less than six months shall be counted as one year, and those with less than six months shall not be counted.

To apply for retirement, employees of post and telecommunications enterprises shall prepare the retirement application form, together with relevant certificates and a pension receipt seal. Their serving agency shall report such application to the head office or its authorized agency for approval. However, those who are subject to compulsory retirement may be exempted from filling in the retirement application form.
The format of the retirement application form in the preceding Paragraph shall be prescribed by the MOTC.

The payment of pensions shall be in accordance with the regulations as follows:
1. A lump-sum pension: Disbursed on the day of retirement and resignation.
2. A monthly pension: Starting from the month following retirement and resignation, it shall be paid on a monthly basis and expire at the end of the month when the rights are extinguished or terminated.

If any of the following clauses apply to a retired employee of post and telecommunications enterprises, the person’s right to continue to receive pension shall be extinguished:
1. Death.
2. Having been deprived of their civil rights for life.
3. Having been confirmed to have committed treason or intrusion crime after the end of the Period of National Mobilization for Suppression of the Communist Rebellion.
4. Having renounced ROC citizenship.

If any of the following clauses apply to a retired employee of post and telecommunications enterprises, the person's right to receive a monthly pension shall be terminated until the reason ceases to exist:
1. Having been deprived of public rights and has not regained such rights yet.
2. Having been reemployed as a paid civil servant while receiving a monthly pension.
3. Having been confirmed to have committed treason or intrusion crime after the end of the Period of National Mobilization for Suppression of the Communist Rebellion, and is still wanted with a case not yet closed.
The term “being reemployed as a paid civil servant” mentioned in Subparagraph 2 of preceding Paragraph refers to those positions with remunerations, salaries, or public expenses covered by the public treasury, except for those whose monthly remuneration does not reach the total amount of the highest base salary and professional allowance of elementary rank (grade one) civil servants.

Employees of post and telecommunications enterprises who meet one of the following clauses shall be disbursed a lump-sum bereavement compensation and a monthly bereavement compensation to their family members:
1. Death due to a work-related cause.
2. Death due to injury or illness after ten (10) years of employment.
Employees of post and telecommunications enterprises who have served for more than one (1) year but less than ten (10) years and died due to injury or illness shall be disbursed a lump-sum bereavement compensation to their family members.

The term “death due to a work-related cause” mentioned in the Subparagraph 1 of Paragraph 1 of the preceding Article refers to a person who has been certified by the serving agency and has one of the following clauses:
1. Death due to risking dangers or on the battlefield in the line of duty.
2. Death due to the hazards from performing official functions.
3. Death due to the danger encountered or illnesses suffered during a business trip
4. Death due to the accidents occurring in the office.
The term “risking dangers” mentioned in Subparagraph 1 of preceding Paragraph refers to those who experience dangerous accidents but still strive to perform such duties to death, regardless of personal safety; the term “death on the battlefield in the line of duty” refers to those who died from performing their duties at war or supporting the military mission on the battlefield.
The term “death due to hazards from performing official functions” mentioned in Subparagraph 2 of Paragraph 1 refers to death due to violence or accidental danger while performing duties; or death due to accidental danger on the way to and from the office.
The term “death due to the danger encountered or illnesses suffered during a business trip” mentioned in Subparagraph 3 of Paragraph 1 refers to those who were assigned by the serving agency to execute certain missions starting from the set-off to the completion of the mission and until the return to the office or the residence, and there shall be proximate causation between the encountered danger or the illness and the business trip.
The term “death due to the accidents occurring in the office” mentioned in Subparagraph 4 of Paragraph 1 refers to accidents or sudden illnesses occurring at places where official duties are handled during office hours or within designated working hours, and the accident or illness directly causes the death on the spot, or directly results in death on the way to the hospital from the office, or the person who is directly sent to the hospital from the office and continues to be hospitalized and died.

The payment of bereavement compensation shall be handled in accordance with the regulations as follows:
1. A lump-sum bereavement compensation:
(1) In case of the circumstances referred to in Subparagraph 1 of Paragraph 1of Article 17, those who have served for less than one year shall be disbursed a 12-month bereavement compensation, and those who have served for more than one year shall be disbursed one-month bereavement compensation for every full year.
(2) In case of the circumstances referred to in Subparagraph 2 of Paragraph 1 or Paragraph 2 of Article 17, those who have served for less than twenty (20) years shall be disbursed one month’s bereavement compensation for every full year, and those who have served for more than twenty (20) years shall be disbursed half a month’s pension for every full year.
2. A monthly bereavement compensation:
(1) In case of the circumstances referred to in Subparagraph 1 of Paragraph 1 of Article 17, those who have served for less than one year shall be disbursed 30% of one month’s bereavement compensation, and those who have served for more than one (1) year shall be disbursed an additional one point five percent (1.5%) of one month’s bereavement compensation for each full year. However, the maximum shall be eighty percent (80%) of one month’s bereavement compensation.
(2) In case of the circumstances referred to in Subparagraph 2 of Paragraph 1 of Article 17, those who have served for ten full years shall be disbursed twenty percent (20%) of one month’s bereavement compensation, and those who have served for more than ten (10) years shall be disbursed an additional one point five percent (1.5%) of one month’s bereavement compensation for each full year. However, the maximum compensation shall be subject to sixty-five percent (65%) of the one-month bereavement compensation.
The years of service for any number of months less than one year in the preceding Paragraph shall be calculated as follows: Those with no less than six months shall be counted as one year, and those with less than six months shall not be counted.

The bereaved family members of deceased retired employees of post or telecommunications enterprises who had received a monthly pension payments for less than ten (10) years shall be entitled to a monthly consolation payment. The calculation of such payment is based on the accumulated years of service at the time of retirement. For those who had served for ten full years, the amount shall be twenty percent (20%) of the one-month consolation payment; for those who had served for more than ten (10) years, an additional one point five percent (1.5%) of the one-month consolation payment shall be given per each full year. The maximum payment is sixty-five percent (65%) of the one-month consolation payment.
Based on the number of years of the monthly pension received, the disbursed monthly consolation payment in the preceding Paragraph shall be reduced at a decreasing rate of ten percent (10%) per year since the end of the second year.
In the event that all the surviving dependents of the deceased retired employees of post and telecommunications enterprises have no right to receive a monthly consolation payment under Article 22, or the said deceased employees had received a monthly pension for more than ten (10) years, the funeral and burial subsidies given to the surviving dependents shall be a lump-sum payment equivalent to a total of six base units, calculated based on the salary level at the time of their retirement and the provisions of Article 3.
In the event that employees required to retire pursuant to Subparagraph 1, Paragraph 1 of Article 7 passed away due to aggravated injuries or illness, and received a monthly pension for less than ten (10) years, their surviving dependents are entitled to a monthly consolation payment in accordance with Paragraph 1, and shall not subject to the decreasing rate stipulated in Paragraph 2. For employees who had received a monthly pension for more than ten (10) years, their surviving dependents shall be given a lump-sum consolation payment in accordance with Item 1, Subparagraph 1 of Paragraph 1 of the preceding Article. A service period of less than ten (10) years shall be rounded up to ten (10) years.
For retired employees of post and telecommunications enterprises entitled to both a lump-sum pension and a monthly pension in accordance with Article 10 who choose not to receive the lump-sum pension, and passed away after having received a monthly pension for more than ten (10) years, the surviving spouses, if over sixty-five years old and not remarried, shall be entitled to a life-long monthly consolation payment equal to one-third of the originally disbursed monthly pension. However, if the said spouses are under sixty-five years old, choose not to receive a consolation payment, or no longer have a spouse, the original lump-sum pension net of interest, and the funeral and burial subsidies, equivalent to a total of six base units pursuant to the provisions of Article 3, shall be disbursed to the employees’ surviving dependents; no monthly consolation payment shall be disbursed thereafter. In addition, for employees who chose not to receive a lump-sum pension, and passed away receiving less than ten (10) years of monthly pension payments, their surviving dependents shall be entitled to the original lump-sum pension net of interest, and the provisions of Paragraph 1 to Paragraph 4 of this Article should be followed.

The payment of a bereavement compensation or a consolation payment shall be in accordance with the following rules:
1. For a lump-sum bereavement compensation or consolation payment: disbursed on the day of approval.
2. For a monthly bereavement compensation or consolation payment: starting from the following month after death, paid on a monthly basis and limited to twenty years at most.

The surviving dependents shall receive a bereavement compensation, consolation payment or funeral and burial subsidy payment in the following sequence:
1. Parents, spouse, children and widow-in-law. Spouse and widow-in-law are entitled to such payment(s) if not remarried.
2. Grandparents and grandchildren.
3. Siblings. Only minors or adults who are incapable of earning a living are entitled.
4. The spouse’s parents and grandparents. Only those who are dependent yet unsupported are entitled.
Children and grandchildren who receive a monthly bereavement compensation or a monthly consolation payment under the preceding Paragraph, who are minors, or adults incapable of earning a living, or who have reached the legal age while continuing education, may continue to receive the compensation until a bachelor degree is obtained. Those who are enrolled in schools with no required length of study, such as an open university, shall be disbursed a monthly pension or a monthly consolation payment according to the length of study for bachelor's degrees stipulated in other laws and regulations. In case of more than three children or grandchildren, an additional ten percent (10%) of monthly bereavement compensation or monthly consolation payment shall be disbursed based on the rates specified in Article 19 and Article 20.
The term “adults incapable of earning a living” used in the Subparagraph 3, Paragraph 1 refers to those who meet the requirements of total disability or partial disability specified in the Public Servant and Teacher Insurance Disability Benefit Payment Standards and have been recognized by a certificate of diagnosis issued by a hospital above the district-hospital level.
The term “those who are dependent yet unsupported” used in Subparagraph 4, Paragraph 1 refers to the surviving dependents who have no relatives with legal obligations to support them under the Civil Code and are recognized by the Office of Township (Town, City or District) as unable to support themselves make a living.
In case the deceased retired employees of post and telecommunications enterprises had designated through their wills the recipients of their bereavement compensation, consolation payment or funeral and burial subsidy, the scope of “surviving dependents” in Paragraph 1 shall be adjusted accordingly.

In case there are multiple surviving dependents in the same claiming category, the bereavement compensation, consolation payment or funeral and burial subsidy shall be disbursed in equal shares.
Should one or several surviving dependents in the same category or in the prior sequential order waive their right to receive bereavement compensation, consolation payment or funeral and burial subsidy, or any of the clauses stipulated in Article 24 to Article 26 applies and results in distinction, termination or suspension of right to receive, other rightful surviving dependents in the same category shall receive it in equal shares: in case of no survivor in the same category, other rightful surviving dependents in the next category shall receive it in equal shares.
The waiver of the right to receive bereavement compensation, consolation payment or funeral and burial subsidy payment shall be made in writing.

A surviving dependent will lose the right to bereavement compensation or consolation payment if he or she:
1. Has been deprived of civil rights for life.
2. Has been confirmed to have committed treason or intrusion crime after the end of the Period of National Mobilization for Suppression of the Communist Rebellion.
3. Has renounced ROC citizenship.

Until the reason ceases to exist, a surviving dependent’s right to bereavement compensation or consolation payments shall be terminated is he or she:
1. Has been deprived of civil rights and has not regained such rights yet.
2. Has been confirmed to have committed treason or intrusion crime after the end of the Period of National Mobilization for Suppression of the Communist Rebellion, and is still wanted with a case not yet closed.

A surviving dependent’s right to a monthly bereavement compensation or a monthly consolation payment shall be terminated in the event that:
1. The recipient dies.
2. The recipient holds a public office.
3. The spouse or widow-in-law is remarried.
4. The children and grandchildren under Paragraph 2 of Article 22 have reached the legal age and are able to earn a living or are not enrolled in a school.
5. Siblings who are minors or adults unable to make a living have reached the legal age or are able to make a living by themselves.
6. The spouse’s parents or grandparents are no longer unsupported as mentioned in Subparagraph 4, Paragraph 1 of Article 22.

In applying for bereavement compensation or consolation payment, the applicant should fill out the bereavement compensation or consolation payment application form, and provide death related documents and a bereavement compensation or consolation payment receipt seal. In case where additional documents are required, they shall be submitted accordingly, and the responsible agency shall report them to the head office or its authorized agency for approval.
In case where several recipients of bereavement compensation or consolation payment exist, each of them may jointly issue a power of attorney, and entrust one or two of them as representatives to issue the receipt and receive the payments.
The format of the application and power of attorney in the preceding two Paragraphs shall be prescribed by the MOTC.

In case when a surviving dependent’s right to a monthly bereavement compensation or a monthly consolation payment shall be terminated, the person or other rightful surviving dependents shall, according to the following provisions, submit proofs or supporting documents and the original monthly bereavement compensation or monthly consolation payment receipt certificate to the disbursing agency for payment cancellation or correction:
1. In case the recipient dies or the spouse or widow-in-law remarries, the household registration transcript shall be submitted.
2. In case the recipient becomes capable of earning a living or received support from relatives, a proof issued by the Office of Township (Town, City or District) shall be submitted.
3. In case the recipient is no longer enrolled in a school, sufficient document proofs should be submitted.

In case when a surviving dependent’s right to a monthly bereavement compensation or a monthly consolation payment shall be distinguished, terminated, or suspended, it shall be reported truthfully. In the event of failure to report or false report that results in a false claim or an excess claim of monthly bereavement compensation or monthly consolation payment, the bereavement compensation or consolation payment shall be recovered by the disbursing agency. Those who are held criminally responsible shall be brought to justice.

When approved under this Act, pension, bereavement compensation, consolation payment, or funeral and burial subsidy of employees of the post and telecommunications enterprises shall be disbursed by the head office or authorized agency. If the agency is merged, dissolved, or privatized, it shall be disbursed by the merged/reorganized agency or its parent agency. If its parent agency is merged, dissolved, or privatized, it shall be disbursed by the central competent authority.

The length of service in the following situations should be considered in calculating the amount of pension and bereavement compensation of an employee of post and telecommunications enterprises:
1. Has been verified with an issued proof by their original serving agency that he/she had served as a political appointee or a paid and full-time public servant, and has never received separation payment, retirement pension or severance payment.
2. Has been verified with an issued proof by their original serving agency that he/she had served as an auxiliary employee, or as a police officer whose salary level is equal to that of elementary rank police officers, or as an elementary rank police officer, and has never received separation payment, retirement pension or severance payment.
3. Has been verified with an issued proof by their original serving school or institution that he/she had served as a faculty member of public schools or as an employee of state-owned enterprises, and has never received retirement pension, separation payment, or severance payment under relevant laws and regulations.
4. Has been verified at the Ministry of Civil Service, or with an issued proof by the Ministry of National Defense (MND) that he/she had held a paid full-time clerical position within a military staffing complement, and has never been approved to receive retirement pension.
5. Has been verified with an issued proof by the MND that he/she who retired after June 5, 1998 or died while still in service, his/her years of service as a voluntary military personnel has never been approved for discharge payment or retirement pension; or has been attached with an honorable discharge issued by the MND or other supporting documents that he/she who was a mandatory military personnel has never combined their years of service in the calculation of his/her separation payment; or has been verified with an issued proof by the Ministry of the Interior that he/she who was a substitute service personnel has never combined their years of service in the calculation of their separation payment.
6. Other years of service that shall be counted, as approved by the MOTC.
Once the New Pension System for Military Personnel, Public Service and Education Personnel comes into force, the provisions regarding the combined tally of years of service in the Subparagraph 1 to Subparagraph 4 of the preceding Paragraph shall not be counted for those who have applied for reimbursement of the fees paid to the Pension Fund in accordance with the law, and those who have gotten approval and received payments in equivalent to pension or severance pay by settling their years of service.
The provisions of Subparagraph 6 of Paragraph 1 regarding the combined years of service shall be handled in accordance with the provisions of the relevant separation/retirement/discharge regulations and pension regulations after transferring to take office as political appointee, public servants, education personnel and military personnel.

The right to claim pension, bereavement compensation, consolation payments, or funeral and burial subsidy shall be extinguished if not exercised within five years from the time that the right to claim can be exercised. However, if such right cannot be exercised in case of force majeure, it shall be counted from the time when the exercise is possible.

The right to claim pension, bereavement compensation, consolation payments, or funeral and burial subsidies shall not be used as a subject of attachment, assignment, or security.

In case when employees of post and telecommunications enterprises passed away while still in employment, the funeral and burial subsidy disbursed to the surviving dependents shall be a lump-sum payment in equivalent to the total of six base units, calculated based on the salary level at the time of their retirement and the provisions of Article 3.
If the said employee has no surviving dependents, nor a will designating use of such subsidy, the funeral and burial subsidy shall be received by the original serving agency to handle the funeral matters, and the remaining balance of the subsidy shall be returned to the national treasury.
If the said employee has no surviving dependents in Taiwan, or relatives or friends to assist with funeral matters; or the surviving dependents living in the Mainland cannot come to Taiwan to handle the funeral matters; or it is uncertain whether there are surviving dependents outside Taiwan, the funeral and burial subsidy shall be received by the original serving agency to handle the funeral matters. The remaining balance of the subsidy may be claimed within five years from the death of the personnel mentioned in Paragraph 1, and shall be returned to the national treasury after the deadline.

Non-rank incumbent employees of post and telecommunications enterprises whose retirement, bereavement compensation and consolation may be handled in accordance with Rules Governing the Retirement of Employees of post and telecommunications enterprises under the MOTC and Rules Governing Bereavement Compensation for the Employees of Transportation Enterprises before this Act comes into force. Their conditions for retirement, bereavement compensation and consolation, as well as laws and regulations on matters related to disbursement and distinction, termination and suspension of right to receive shall be handled according to the existing relevant regulations and shall be separately prescribed by the MOTC.
Those who have handled their retirement, bereavement compensation and consolation in accordance with Rules Governing the Retirement of Employees of Post and Telecommunications Enterprises under the MOTC and Rules Governing Bereavement Compensation for the Employees of Transportation Enterprises before this Act comes into force, the existing relevant regulations shall still apply when this Act takes effect.
The calculation basis of the pensions, bereavement compensation and consolation payments for the personnel mentioned in the preceding two Paragraphs shall be handled pursuant to the provisions of Article 3 of this Act.

This Act shall come into force on January 1, 2003.