When a staff member takes retirement, severance, or associated bereavement compensation is arranged pursuant to this Act, the calculation of their years of service shall be based on the actual number of days for which the retirement and compensation funds contributions have been made. It is not permitted to count any years of service for which the retirement and compensation funds contributions have not been made, or for which the person has previously applied for return of their retirement and compensation funds, or for which they have already collected any retirement and benefit payments, or other retirement or separation payments.

If a person is initially employed as a civil servant on or after July 1, 2023 and subsequently transfers to work as a staff member of an educational institution, their individual account established during their period employed as a civil servant may continue to accumulate retirement and compensation funds after their transferring to be employed as a staff member.
Unless other provisions of this Act apply, any years of service listed below for which a staff member has not collected retirement and benefit payments may be credited and included in the aggregate within 10 years from the date that the transferred staff member commences employment and is paid salary, or from the date that the staff member resumes duties and their salary is restored, in accordance with the person's years of service and rank, and based on the premium payment standards for staff members at the same salary, and grade during the same period, after the person applies for a payment to make up the full amount of the retirement and compensation funds contributions in one lump sum payment
1. Years of service during which the staff member took unpaid leave in accordance with the provisions of Article 4, Paragraph 1, Subparagraph 5 of the Regulations Governing Unpaid Leave for Educators.
2. Years of service that may be included in the aggregate in accordance with the provisions of other legislation.
If a teacher, with the approval of their educational institution in accordance with the Act Governing the Appointment of Educators and related ordinances that were in force before the amendments to that Act took effect, or in accordance with the Teachers Act, and related legislation, is seconded on unpaid leave to a government-owned or private enterprise, private educational institution, foundation, administrative juristic person, or institution or non-governmental organization established or designated by the Executive Yuan to handle affairs relating to interaction between the people of the Taiwan Area and the Mainland Area, within 10 years from the date the teacher returns to service as a staff member and is paid salary, an application may be filed by the employing educational institution with the management authority to pay the associated retirement and compensation funds contributions for those years retroactively. The management authority will calculate the make-up payment amount to be paid based on the person's years of service and salary grade, and on the standard contributions payable by staff members at the same salary grade during the same period, and after the staff member pays the make up payment amount in one lump sum, those years of service will be included in the aggregate.
If a person arranges retirement in accordance with the provisions of Article 20, Paragraph 2, if their years of service from the time of secondment on unpaid leave up to the day before that person turns 65 meet the requirements set out in the provisions of Paragraph 2, Subparagraph 1 and the preceding paragraph regarding make-up payments of retirement and compensation funds contributions, within ten years from the day the person turns 65, the educational institution that employed the person before the secondment may file an application for retroactive payment of the retirement and compensation funds contributions with the management authority, and after the retroactive payment is made the years of service will then be included in the aggregate.
If a staff member who in accordance with the law was provisionally removed from employment, or placed on administrative suspension subsequently has their employment or duties reinstated, and in accordance with the law is retroactively issued their base salary（based on seniority）that was not issued during the period of provisional removal from employment or administrative suspension, the employing educational institutionand the staff member shall each assume responsibility for retrospective payment of their respective retirement and compensation funds contributions for the period during which the employee was provisionally removed or placed on administrative suspension, in accordance with the contribution rate referred in Article 9, Paragraph 1, into the individual account in one lump sum.
If a staff member has any years of compulsory military service for which the staff member has not been credited or paid any retirement or other separation payment, if, within 10 years from the date the staff member first takes up their position and is paid salary or from the date the person resumes their position and their salary is restored, the educational institution employing them and the staff member shall assume joint responsibility and each deposit a lump sum retroactive payment of the associated retirement and compensation funds contributions for the period of the compulsory military service, based on the staff member's assigned salary grade and at a rate in accordance with the provisions of Article 8, Paragraph 2, after which those years of service will be included in the aggregate. If no application is made to pay retroactive contributions for the period of the compulsory military service, the government will bear no responsibility for making any contribution for that period.

When a person who has previously received any retirement and benefit payments or other retirement or separation pay is subsequently reemployed as a staff member, that staff member is not permitted to return any payment already received. When the staff member once again retires or is dismissed with severance pay their years of service in employment shall be calculated from the date of their reemployment.