When a staff member dies by illness or accident during active service, the types of bereavement compensation payments are as follows:
1. Lump-sum bereavement compensation.
2. Lump-sum bereavement compensation and monthly bereavement compensation.
The payment of bereavement compensation under the preceding paragraph will be calculated by the following standards:
1. If the staff member has been employed for less than 15 years, lump-sum bereavement compensation will be paid in accordance with the following provisions:
（1）If the staff member has been employed for 10 years but less than 15 years, one and one-half base units will be awarded for each year of service; for any number of months less than 1 year, one-eighth of a base unit shall be awarded per month; any period of less than 1 month shall be calculated as 1 month.
（2）If the staff member has been employed for less than 10 years, in addition to paying bereavement compensation in accordance with the preceding paragraph, an additional one-twelfth of a base unit shall be awarded for each of the number of months that is short of 10 years, until a full 9 and 11/12ths base units is reached, whereupon, no further additional units will be awarded（as shown in Schedule 4）. However, if the staff member has previously duly received pension or other separation pay out of a government budget or out of the Pension Fund or has received a refund of Pension Fund premium principal and interest, the years of service for which those were received shall be counted in the staff member's aggregate years of employment, and if the aggregate years exceed 10 years, no further additional units will be awarded.
2. If the employee has been employed for 15 years or longer, lump-sum bereavement compensation and monthly bereavement compensation will be paid in accordance with the following provisions:
（1）Monthly bereavement compensation of one-half a base unit will be paid each month.
（2）Lump-sum bereavement compensation of 15 base units will be awarded for the initial 15 years. For the portion exceeding 15 years, an additional one-half of a base unit will be awarded for each additional year, up to a maximum award of 27 and 1/2 base units; for any months short of 1 year 1/24th of a base unit shall be awarded; any period of less than 1 month shall be calculated as 1 month.
The content of the base unit under the preceding paragraph shall be calculated as the average salary amount listed in Schedule 1 plus 100 percent.

• Schedule 1 Calculation Basis for Pension Payments For Retired Staff Members After the Enforcement of this Act.pdf
• Schedule 4 Calculation Standards for Additional Lump-Sum Bereavement Compensation for a Staff Member Who Has Less Than 10 Years of Service.pdf

For a staff member who has years of service in employment both before and after the implementation of the New Pension System, the years of service shall be counted in aggregate for purposes of bereavement compensation. However, of the years of service in employment before the implementation of the New Pension System, 30 years are creditable at maximum. The years of service after the implementation of the New Pension System are creditable in aggregate therewith. After aggregation, 40 years are creditable at maximum.
If any selection needs to be made regarding which of the years of service in employment under the preceding paragraph shall be credited, the years of service after the implementation of the New Pension System years of service shall be credited first.
If a staff member dies from an occupational cause, years of service shall be awarded in accordance with the following provisions for purposes of bereavement compensation:
1. For bereavement compensation under Article 53, paragraph 2, subparagraph 1, if the staff member was employed for less than 15 years, bereavement compensation will be calculated and paid on the basis of 15 years; if he or she was employed for at least 15 years but less than 25 years, bereavement compensation will be calculated and paid on the basis of 25 years; if he or she was employed for at least 25 years but less than 35 years; bereavement compensation will be calculated and paid on the basis of 35 years.
2. In the case of bereavement compensation for a staff member under Article 53, paragraph 2, subparagraphs 2 to 5, if he or she was employed for less than 15 years, bereavement compensation will be calculated and paid on the basis of 15 year; if he or she was employed for 15 years or longer, bereavement compensation will be calculated and paid for the actual number of years of service in employment.

After a staff member dies during active service, the number of months for which monthly bereavement compensation will be given to his or her survivors shall be as follows:
1. For bereavement compensation under Article 53, paragraph 2, subparagraph 1, 240 months of monthly bereavement compensation will be given.
2. For bereavement compensation under Article 53, paragraph 2, subparagraph 2, 180 months of monthly bereavement compensation will be given.
3. For bereavement compensation under Article 53, paragraph 2, subparagraph 3, subparagraph 4, items 2 or 3, or subparagraph 5, 120 months of monthly bereavement compensation will be given.
4. For bereavement compensation under Article 53, paragraph 2, subparagraph 4, item 1, 180 months of monthly bereavement compensation will be given.
5. For death by illness or accident, 120 months of monthly bereavement compensation will be given.
If a recipient under the preceding paragraph is a minor child, if at the expiration of the period for which bereavement compensation is given under the preceding paragraph the child has not yet reached adulthood, the bereavement compensation may continue to be given until the child reaches adulthood. If the child has reached adulthood, but is still enrolled and studying in school, the bereavement compensation may continue to be given until the child obtains his or her bachelor's degree.
"Enrolled and studying in school" under the preceding paragraph shall be limited to the period during which a student is registered as a degree student at a domestic school and is within the statutory limit on the duration of that course of study. In the case of a student studying at a university or independent college, it shall be limited to the obtainment of one bachelor's degree.
If a recipient of monthly bereavement compensation under paragraph 1 is a child who is incapable of work because of a physical or mental disability, an application may be made for lifelong bereavement compensation to be given in accordance with the payment ratio set out in Article 62, by submitting a certificate or manual of a statutory "severe" or greater physical or mental disability, or a certificate that the child is under a declaration of guardianship or assistance which has not been lifted. In the case of an adult child, each fiscal year the income filing information from the preceding fiscal year must be submitted to prove that the adult child's average monthly income does not exceed the statutory basic wage.

When arrangements are made for bereavement compensation for an occupational death of a staff member under Article 53, paragraph 2, in addition to the payment of bereavement compensation under Article 54, paragraph 2, Article 55, paragraph 3, or the preceding article, an additional lump-sum bereavement compensation shall be paid as follows:
1. For bereavement compensation under Article 53, paragraph 2, subparagraph 1, an additional 50 percent shall be paid.
2. For bereavement compensation under under Article 53, paragraph 2, subparagraph 2, an additional 25 percent shall be paid.
3. For bereavement compensation under Article 53, paragraph 2, subparagraph 3, subparagraph 4, items 2 and 3, and subparagraph 5, an additional 10 percent shall be paid.
4. For bereavement compensation under Article 53, paragraph 2, subparagraph 4, item 1, an additional 15 percent shall be paid.

If a staff member who has been employed for less than 15 years dies by illness or accident and is survived by a minor child or children, in addition to the payment of bereavement compensation to his or her survivors in accordance with Article 54, paragraph 2, subparagraph 1, each minor child, until he or she reaches adulthood, shall additionally be given monthly bereavement compensation paid according to the payment standard for old age basic guaranteed pension as provided in the National Pension Act.
If a staff member who has been employed for 15 years or longer dies by illness or accident and is survived by a minor child or children, in addition to the payment of bereavement compensation to his or her survivors in accordance with Article 54, paragraph 2, subparagraph 2 and Article 56, each minor child, until he or she reaches adulthood, shall additionally be given monthly bereavement compensation paid according to the payment standard for old age basic guaranteed pension as provided in the National Pension Act.

If a staff member dies from an occupational cause and is survived by a minor child or children, in addition to the payment of bereavement compensation to his or her survivors in accordance with Article 54, paragraph 2, subparagraph 2, Article 55, paragraph 3, Article 56, or Article 57, each minor child, until he or she reaches adulthood, shall additionally be given monthly bereavement compensation paid according to the payment standard for old age basic guaranteed pension as provided in the National Pension Act.

In the case of a staff member who dies after having been employed for 15 years, and who made a will before death, if no claim is made for bereavement compensation under Article 54, paragraph 2, subparagraph 2, lump-sum bereavement compensation may instead be taken, and shall be paid according to the standard for lump-sum pension payment. The same shall apply if such a staff member did not make a will and his or her survivors do not claim compensation under Article 54, paragraph 2, subparagraph 2.
If a staff member dies from an occupational cause, or dies by illness or accident after having been employed for 15 years, and his or her only survivors are grandparents or siblings, the payment shall be changed instead to lump-sum bereavement compensation paid according to the standard for lump-sum pension payment.
If a survivor of the deceased staff member claims bereavement compensation in the manner described in paragraph 1, the additional lump-sum bereavement compensation that shall be paid in accordance with Article 57 shall still be calculated and paid according to the standard set out in Article 54, paragraph 2, subparagraph 2, item 2.

Each competent authority shall formulate a budget to pay funeral and burial subsidies for deceased staff members. The same shall apply for a staff member who dies during a period of disciplinary suspension, administrative suspension, provisional removal from employment, or unpaid leave.
The standards for payment of funeral and burial subsidies under the preceding paragraph shall be set out in the Enforcement Rules to this Act.
A staff member who has received a medal of comendation or has made a special meritorious contribution may be given meritorious service bereavement compensation; the standards for payment thereof shall be set out in the Enforcement Rules to this Act.