When a staff member of any school will claim voluntary retirement or age-mandated retirement, he or she shall shall, during the period from 1 day to 3 months before the effective date of retirement, fill out an application form and submit it, along with all relevant evidentiary documents, to the employing school to deliver to the competent authority for review and approval.

When a staff member takes voluntary retirement or age-mandated retirement under this Act, the effective date of the retirement shall be prudently decided at the time of making the application. Once the reviewed and approved effective date has passed, no request may be made for a change of the date.
The choice of type and method of pension and benefit payments claimed by a staff memberor his or her survivors under this Act, and the choice to base the claim on years of service before or after the implementation of the New Pension System, shall be prudently decided at the time of making the application. Once the competent authority has reviewed and approved the claim and it has become effective, no request may be made for any change thereto.

In the determination of a staff member's age for purposes of retirement in accordance with this Act shall, the age shall be calculated in full from the date of birth recorded on the household registration.
The age and the duration of the marriage relationship for purposes of receipt of survivor annuity by survivors under Articles 43 and 62 and by spouses under Article 45 shall uniformly be determined based on the household registration information.

Standards for determination and mechanisms for review of occupational injury or illness under Article 23, paragraph 2 and death from an occupational cause under Article 53, paragraph 2, and the scope of serious traffic violations, shall be set out in the Enforcement Rules to this Act.

The provisions of this Act apply mutatis mutandis to pension, severance pay, bereavement compensation, and resignation-related refunds for staff members of a private elementary or junior high school that meets the following conditions:
1. The school district zoning and student school assignments are determined by the government in the same manner as for public elementary or junior high schools.
2. The school's personnel and business expenses are disbursed out of a government budget.

The provisions of this Act, with the exception of the provisions of Article 15, paragraph 2, apply mutatis mutandis to pension, severance pay, bereavement compensation, and resignation-related refunds for professional members of the staff of public social education institutions and for researchers at academic research institutions under any of the competent authorities.
The provisions of this Act regarding teachers apply mutatis mutandis to nursing teachers meeting the legally required qualifications and duly appointed by the central competent authority to teach military training or nursing courses at public or private schools（hereinafter, "nursing teacher"）, with the following exceptions:
1. The implementation date of the New Pension System shall be 31 October 2001.
2. The Pension Fund premium of a private school nursing teacher that shall be contributed by the government under Article 8, paragraph 2 shall be disbursed by the central competent authority.
3. With respect to nursing teachers' years of service in employment before enrollment in the New Pension System, for the receivable pension, severance pay, lump-sum survivor benefit or survivor annuity, bereavement compensation, or one-time additional lump-sum salary-and-allowance relief payment that may be claimed upon retirement or severance under Article 41, for public schools, the respective competent authorities shall prepare a budget for the disbursement thereof; for private schools; the central competent authority shall prepare a budget for the disbursement thereof.
4. With respect to nursing teachers' years of service in employment after enrollment in the New Pension System, for the receivable pension, severance pay, lump-sum survivor benefit or survivor annuity, bereavement compensation, or one-time additional lump-sum salary-and-allowance relief payment that may be claimed upon retirement or severance under Article 41, the payments shall be made out of the Pension Fund.
The provisions of this Act regarding public elementary school principals and teachers apply mutatis mutandis to pension, bereavement compensation, severance, and resignation-related refunds for paid, full-time, qualified principals and teachers, respectively, within the staff complement of public kindergartens.

The provisions of this Act apply mutatis mutandis to pension, severance pay, and resignation-related refunds for a staff member who has only foreign nationality. However, a pension payment for such a staff member shall be limited to a lump-sum pension payment.
If a person under the preceding paragraph obtains ROC citizenship, he or she may receive a montly pension payment by application, mutatis mutandis, of the relevant provisions of this Act.
If a person under paragraph 1 dies during active service, the provisions of this Act, with the exception of Article 75, paragraph 1, subparagraph 3, shall apply mutatis mutandis to bereavement compensation for the person, which furthermore shall be limited to payment of lump-sum bereavement compensation.

The provisions of this Act apply mutatis mutandis to pension, bereavement compensation, severance pay, and resignation-related refunds for staff members employed by military and police academies and reformatory schools under the Teachers Act or the Act Governing the Appointment of Educators, unless otherwise provided in another law.
When this Act is applied mutatis mutandis with respect to military and police academies and reformatory schools, the respective competent authorities thereof shall serve as the competent authority referred to in this Act.
The Pension Fund premium contributable by the government under Article 8, paragraph 2 and the expenses that shall be borne by the respective competent authorities under Article 68 shall, in the case of police academies and reformatory schools, be disbursed by those respective schools.

After this Act comes into force, the Executive Yuan, jointly with the Examination Yuan, shall establish a supervisory mechanism for the annuity scheme, and within 5 years shall review the design and sustainable financial development of the scheme, and shall conduct regular reviews of the same thereafter.

For staff members newly employed on or after 1 July 2023, the competent authority will establish a new pension and benefit system, which shall be enacted in statutory law.
If the establishment of the pension and benefit system referred to in the preceding paragraph leads to any financial gap arising in the fiscal year that the Pension Fund is exhausted, the government shall formulate an appropriation based on financial and actuarial calculations for settling the Pension Fund, in its annual budget to cover the gap, from the implementation date of the pension and benefit system un referred to in the preceding paragraph.
After the government has completed the appropriations in accordance with the provisions of the preceding paragraph, it shallcontinue to formulate annual budgetary appropriations based on financial and actuarial calculations for settling the Pension Fund, to replenish the Pension Fund on order to soundly manage its finances.

The Enforcement Rules to this Act shall be adopted by the central competent authority.

With the exception of Article 8, Paragraph 4 and Article 69, which shall take effect from the date of promulgation of this Act, all other provisions shall take effect from 1 July 2018.
The former Statute Governing the Retirement of School Faculty and Staff and the former Statute Governing the Consolation Payment to Surviving Dependents at the Death of Teachers and School Staff shall cease to apply from the date that all other provisions take effect referred to in the preceding paragraph.
Amendments to this Act shall take effect from the date of promulgation, with the exception of the December 28, 2021 amendments to Article 8, which shall take effect efrom 1 January 2021, tto Article 67, which shall take effect from 1 July 2022, and to Article 77, which shall take effect from August 23, 2019.?
The amendments to Article 98 of this Act promulgated on 16 December 2022 shall take effect on July 1, 2023.