Regarding principals of public preschools who are current preschool teachers, the regulations regarding salary, retirement, consolation payment, insurance, benefits, and other rights and interests of the Teacher Remuneration Act; Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools; Civil Servant and Teacher Insurance Act; and other regulations pertaining to public elementary school principals shall apply mutatis mutandis to public preschool principals.
The central competent authority shall stipulate the regulations regarding salary, retirement, insurance, benefits and other rights and interests of principals of public preschools who are under current contract as educare givers.

Regarding public preschool teachers, the regulations regarding salary, temporary transfer, retirement, consolation payment, insurance, benefits, and other rights and interests of the Teacher Remuneration Act; Regulations for the Selection, Training, Promotion, and Transfer of Elementary and Junior High School Principals and Directors; Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools; Civil Servant and Teacher Insurance Act; and other regulations pertaining to public elementary school teachers shall apply mutatis mutandis to public preschool teachers.

For public preschools, the employment of educare givers and educare assistants shall be contracted in accordance with the Labor Standards Act and relevant regulations. The regulations regarding salary and relevant matters shall be stipulated by the central competent authority.

Personnel employed in accordance with the Civil Service Employment Act and Management Guidelines for Employees at public child care centers prior to conversion into public preschools, shall remained employed at the original preschool following conversion; their advanced study, remuneration, insurance, protection, association, retirement, consolation payment, benefits, and matters related to rights and interests shall be in accordance with the original applicable laws and regulations.
The promotion and appointment of the personnel in the preceding Paragraph shall be in accordance with the original applicable organization regulations.
For personnel employed at public kindergartens or public child care centers in accordance with the Regulations on Contracted Employment of the Executive Yuan and Its Subordinate Agencies prior to their conversion into public preschools in accordance with the Early Childhood Education and Care Act, their salary, retirement, benefits, and other matters related to their rights and interests shall be in accordance with the original applicable laws and regulations.

The rights and interests of preschool educators at private educare service institutions shall be in accordance with the Labor Standards Act, Act of Gender Equality in Employment, Labor Insurance Act, Employment Insurance Act, Labor Pension Act, Labor Union Act, Collective Agreement Act, Act for Settlement of Labor-Management Disputes, Act for Worker Protection of Mass Redundancy, and other relevant regulations.
Regarding the salary, advanced study, research, retirement, consolation payment, insurance, and teacher organizations for private preschool educators, the provisions of the Teachers’ Act shall be applicable if they have been applied mutatis mutandis prior to December 31, 2011.

Competent authorities at all levels shall assist preschool educators in establishing professional associations, assist them to develop professional ethics codes, and promote and encourage preschool educators to organize and participate in unions in accordance with the Labor Union Act.
In order to enhance the quality of educare services, educare service institutions shall establish mechanisms to engage preschool educators in decision-making regarding educare services and their own employees’ rights and interests.

Educare service institutions shall inform preschool educators of the following information:
1. Personnel regulations, and work-related rights and interests.
2. Evaluation results of preschool educators’ qualifications.
3. Opportunities for in-service professional development and training.
4. The rights and interests to participate in preschool educators’ associations.
5. Labor rights and interests.