When a staff member claims pension, severance, or bereavement compensation under this Act, the following years of service of the staff member shall be aggregated into the creditable years of service:
1. Years of approved and on-record service at a public school at any level in a substitute position for a staff member who is away performing military service.
2. Years of service of eligible teachers hired under the Pilot Program Directions for Non-Funded Preschools Affiliated with Elementary Schools of the Taiwan Provincial Government, before they were included in the staff complement.
3. Years of service of eligible teachers hired by independent kindergartens, or kindergartens attached to elementary schools, that were established during the period from 1985 to 1989 by county or county-level city givernments on their own intiative or under a program of the former Taiwan Provincial Board of Education, before they were included in the staff complement.
4. Years of service at a school during the period of appeal, administrative appeal, or administrative litigation in the case of a teacher who was provisionally removed from employment, removed from employment, or denied renewed employment and who duly brought an appeal, administrative appeal, or administrative litigation, and who received a final and conclusive appeal decision, administrative appeal decision, or administrative litigation judgment to restore the employment relationship.
When a staff member claims pension, severance, or bereavement compensation under this Act, the following years of service of the staff member dating from before the implementation of the New Pension System, and for which the staff member has never received pension or other separation pay, are creditable years of service:
1. Years of service during which the staff member served as a paid, full-time staff member within the staff complement of a public school and meeting the requirements of the Act Governing the Appointment of Educators and related laws and regulations, and for which written verification has been provided by the former employing school.
2. Years of service in a paid, full-time position within a staff complement as a duly graded and assigned civil servant in compliance with the Civil Servant Appointment Act and its relevant laws and regulations.
3. Years of service in a paid, full-time military civilian position within a staff complement, as registered and on record with the Ministry of Civil Service, or for which written verification has been provided by the Ministry of National Defense or other authorized agency.
4. Years of voluntary military service, for which written verification has been provided by the Ministry of National Defense or other authorized agency.
5. Years of service of police personnel within a staff complement who were hired or commissioned or the equivalent and paid at the same level as a police officer of a junior rank, and for which written verification has been provided by the former employing agency.
6. Years of service in a paid, full-time position within the staff complement of a government-owned enterprise in the capacity of a civil servant, for which written verification has been provided by the former employing agency.
7. Years of service as a full-time staff member in an overseas Chinese school accredited by the ROC government, for which written verification has been provided by the former employing school, and the written verification has been certified and stamped with the seal of an authorized agency.
8. Other years of service that the central competent authority has approved as creditable in aggregate.
In the case of a staff member who retires, is severed, or dies on or after 5 June 1998, before the implementation of the New Pension System, any past years of compulory military service, for which the staff member had not been credited and paid pension or other separation pay, are creditable years of service for pension, severance, or bereavement compensation.
No years of service by a staff member in any full-time（or part-time）substitute teacher position on or after 1 January 2008 are creditable toward pension, severance, or bereavement compensation.

When a staff member claims pension, severance, or bereavement compensation under this act, the calculation of creditable years of service in employment after the implementation of the New Pension System shall be done as follows:
1. It shall be calculated based on the actual number of days for which Pension Fund premium has duly been contributed.
2. No years of service for which the Pension Fund premium principal and interest have been returned, or for which pension or other separation pay has been paid out of a government budget or out of the Pension Fund are creditable service years.
3. When a person is transferred to a staff member position at a public school, for any years of previous service by the person after the implementation of the New Pension System in a position as a political appointee, civil servant, or military personnel, for which Pension Fund premium was contributed, the Pension Fund management institution shall transfer to the staff member's Pension Fund account the Pension Fund premium principal, with interest, that the staff member and the government jointly contributed and for which no benefit has been received, and calculate the years of service in aggregate.
4. In the case of a person transferred to a staff member position at a public school who previously served, after the implementation of the New Pension System, as a political appointee, civil servant, or military personnel, for any years of compulsory military service served by the person after the implementation of the New Pension System, the Pension Fund premium principal, with interest, shall be contributed in a make-up payment in accordance with the laws and regulations governing civil-service, government-enterprise, or military pensions, as the case may be, that were applicable to the staff member before the transfer, and the years of service are creditable only after the account transfer under subparagraph 3 has been carried out.
5. Any years of compulsory military service after the implementation of the New Pension System, for which a staff member has not been credited and paid pension or other separation pay, are creditable years of service only if, within 10 years from the date the staff member first takes the position and comes on board and is paid salary or from the date the person resumes the position and is paid salary, the employing school and the staff member jointly assume responsibility and pay a make-up payment, in one lump sum, of the Pension Fund principal and interest, based on the staff member's assigned salary grade, at the rate in accordance with Article 8, paragraph 2.
6. For any years of service, creditable under any other law or regulations, during which a staff member has previously, after the implementation of the New Pension System, served in another public service position or years of service at a public school in a substitute position for a staff member who is away performing military service as referred to in subparagraph 1 of paragraph 1 of the preceding article, an application may be filed through the employing school with the Pension Fund management institution, within 10 years from the date the staff member is transferred and comes on board and is paid salary, to pay a make-up the payment of the Pension Fund premium principal with interest. To determine the amount of Pension Fund premium principal and interest payable by the person, the Pension Fund management institution will calculate a sum total final value plus compound interest according to the person's years of service and rank, and based on the premium payment standards for staff members at the same salary grade during the same period. Only after the person applying to make up the premium has paid the full amount in one lump sum will such years of service become creditable.
7. For any years of service during which a staff member, after the implementation of the New Pension System, has previously served as a full-time staff member of a whole-day overseas Chinese school accredited or granted recordation by the ROC government, for which pension or severance has not been paid, and for which written verification has been provided by the former employing school, and the written verification has been certified and stamped with the seal of an authorized agency, an application may be filed through the employing school with the Pension Fund management institution, within 10 years from the date the staff member is transferred and comes on board and is paid salary, to pay a make-up payment of the Pension Fund premium principal with interest. The interest shall be calculated as set out in the preceding subparagraph.
8. For a teacher who, with the approval of the school in accordance with the Act Governing the Appointment of Educators or other relevant laws and regulations that were in force prior to the amendment and enforcement of that Act, the Teachers Act, or other relevant laws, is seconded, on unpaid leave, to a governmen-owned or private enterprise, private school, 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, the years of service for such period of unpaid leave will be creditable only if, within 10 years from the date the teacher returns to service in a position as teacher or principal and is paid salary, the Pension Fund premium principal and interest payment is made up as set out in subparagrpah 6.
9. For years of service during which a staff member took unpaid leave under Article 4, paragraph 1, subparagraph 5 of the Regulations Governing Unpaid Leave for Educators, and for which no pension or other separation pay has been paid, those service years will be creditable only if, within 10 years from the date the staff member returns to service in a position as teacher or principal and is paid salary, the Pension Fund premium principal and interest payment is made up as set out in subparagrpah 6.
For a person who claims pension in accordance with Article 20, paragraph 2, if the years of service from the time of secondment on unpaid leave up to the day before the person reaches age 65 meet the requirements set out in paragraph 1, subparagraphs 6 to 9 regarding make-up payment of the Pension Fund premium, then, within 10 years from the day the person reaches age 65, an application to make up payment of the Pension Fund premium principal and interest may be filed with the Pension Fund management institution by the school that employed the person before the secondment. Only after the payment has been made will the years of service be creditable.
When a staff member who has duly been provisionally removed from employment or placed on administrative suspension subsequently is reinstated to his or her employment or duties and is duly issued make-up payment of the base salary（or seniority salary）that was not issued during the period of provisional removal or administrative suspension, the employing school and the staff member shall jointly assume responsibility and, based on the contribution rate set out in Article 8, paragraph 2, pay a make-up payment, in one lump sum, of the Pension Fund principal and interest, for the period during which the employee was provisionally removed or placed on administrative suspension, whereupon that period will be creditable.

When a staff member applies to make a make-up payment of Pension Fund premium principal and interest under subparagraphs 5 to 9 of paragraph 1, or under paragraph 3, of the preceding article, if the application is not made within 3 months counting from the date the staff member is initially hired or is transferred and comes on board and is paid salary or the date the staff member is reinstated to duties and has his or her salary restored, additional interest shall accrue.
When a staff member applies to make a make-up payment of Pension Fund premium principal and interest under paragraph 2 of the preceding article, if the application is not made within 3 months counting from the date the seconded staff member reaches age 65, additional interest shall accrue.
The calculation of the periods for make-up payments of Pension Fund premium principal and interest under the preceding article and the preceding two paragraphs, shall not be interrupted because a staff member resigns（or is dismissed）from his or her duties.
The Pension Fund management institution shall separately adopt regulations governing the standards, time limits, application procedures, and other matters relating to the payment（and make-up payment）of Pension Fund premium principal and interest of staff members.

If a staff member whose retirement takes effect before the enforcement of this Act has years of service both before and after the implementation of the New Pension System, the years from before and after shall be creditable in aggregate. Of the years of service that were 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. At maximum, 35 years are creditable.
If a teacher or principal whose retirement takes effect before the enforcement of this Act has served for a full 35 years, and has served 30 years in a position as teacher or principal, and at the time of claiming pension, has served as teacher or principal for the last 5 consecutive years or more with distinction, the teacher or principle may enjoy 40 years creditable at maximum from the years of service before the implementation of the New Pension System or from the years of service counted in aggregate from before and after the implementation of the New Pension System.
For a staff member whose retirement takes effect after the enforcement of this Act, the number of creditable years of the person's service from before the implementation of the New Pension System remains 30 years at maximum, and years of service thereafter may be credited additionally thereto. For those who opt to receive a monthly pension, 40 years are creditable at maximum. For those who opt to receive a lump-sum pension payment, 42 years are creditable at maximum. If the years of service calculated in aggregate exceed the ceiling on creditable years of service set out in this paragraph, the retiring party may decide at his or her own discretion which years of service before and after the implementation of the New Pension System will be credited within that ceiling.
When a staff member is unwilling to make the decision under the preceding paragraph about which years of service will be credited, the competent authority that is reviewing the retirement application will proceed to make the decision at its sole discretion.

When a staff member who previously has duly received pension or other separation pay out of a government budget or out of the Pension Fund or to whom Pension Fund premium principal and interest has been returned is subsequently reemployed as a staff member, the staff member may not repay any pension or other separation pay or Pension Fund premium principal and interest that the staff member has already received. When the staff member re-retires or is re-severanced, or has bereavement compensation paid, no further pension and benefit payments may be made for those years of service for which such payments have already been received.
Years of service listed below for which a staff member, as described in the preceding paragraph, has received pension or other separation pay out of a government budget or out of the Pension Fund or has received a refund of government-contributed Pension Fund premium or separation pay principal and interest shall be calculated in aggregate with years of service calculated for re-retirement or re-severance under this Act; the sum total years of service may not exceed the ceiling on creditable years of service set out in the preceding artice, and may not exceed the payment ceilings set out in Articles 29 and 30:
1. Years of service as as a staff member.
2. Years of service as as a civil servant.
3. Years of service as as a political appointee.
4. Years of service as as a government-owned enterprise employee.
5. Years of service as as a democratically elected senior official.
6. Years of service in a military personnel or other public service personnel position transferred into after the implementation of the New Pension System.
When a staff member re-retires or is re-severanced as referred to in paragraph 2, the payments for the years of service during the reemployment period shall be handled as follows:
1. Any years of service before the implementation of the New Pension System for which pension or other separation pay has not been received shall be calculated in continuity with the last years of service before the implementation of the New Pension System for which a pension or other separation payment was made out of a government budget, and payment shall be made in accordance with the pension category and calculation standards applicable to those years of continued service. The same method shall also apply to calculation of severance pay for such years.
2. If a person has a full 15 years or longer of service in reemployment, the person may choose which one of the types of pension set out in Article 27, paragraph 1 to receive, and the pension payment will be calculated based on his or her approved years of service at retiremeent. However, when a staff member opts to receive a monthly or partial monthly pension, the provisions of Articles 31 and 32, respectively, regarding the starting age for payment of monthly pensions shall be followed.