Retirement of staff members is divided into the categories of voluntary retirement, age-mandated retirement, and compulsory retirement.

Voluntary retirement shall be approved if a staff member is in either of the following circumstances:
1. They have been employed for five years and are aged 60 or over.
2. They have been employed for at least 25 full years.
Voluntary retirement shall be approved if a staff member who has been employed for at least 15 full years under any of the following circumstances:
1. The staff member submits a certificate issued by a hospital assessed and authorized by the central competent health authority（hereunder referred to as an "authorized hospital"）stating that they meet the standard to be designated "semi-incapacitated" or as having a more severe disability set out in the Civil Servant and School Staff Insurance Disability Benefit Standards, or if they have been assessed as having a mental or physical disability ranked "severe" or greater using the rankings set by the central competent health authority.
2. The staff member has a terminal-stage malignant tumor or is a patient with a terminal illness as defined in Article 3, Subparagraph 2 of the Hospice Palliative Care Act, and they submit a certificate issued by an authorized hospital.
3. The staff member has a certificate issued by an authorized agency certifying that they have what the National Health Insurance system categorizes as a permanent serious illness or injury and the educational institution employing them has determined that they incapable of performing their work duties and also incapable of performing other equivalent work.
4. The staff member qualifies as having a physical or mental disability aa defined in law and has been issued a certificate of permanent incapacity for work issued after using the mechanism for individual work capacity evaluation by specialists referred to in Article 54-1 of the Labor Insurance Act.
Article 18 of the Enforcement Rules of the Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools（hereunder referred to as the "Enforcement Rules of the Retirement, Severance, and Bereavement Compensation Act "）applies to the use of the mechanism for individual work capacity evaluation by specialists and issuing of a certificate of permanent incapacity for work referred to in the provisions of Subparagraph 4 of the preceding paragraph.
The age limit of “60 or over" for voluntary retirement stipulated in Paragraph 1, Subparagraph 1 may be reduced by the central competent authority at its discretion for people undertaking work duties that have restrictive physical requirements, but it is not permitted to be lower than 55 years.
The requirement to be “aged 60 or over" for voluntary retirement referred to in Paragraph 1, Subparagraph 1 is subject to the provisions of Article 18, Paragraph 4 of the Retirement, Severance, and Bereavement Compensation Act for a person who has the status of an indigenous person.
Household registration data shall be used as the standard to determine a person’s having the status as an indigenous person referred to in the preceding paragraph.

When an educational institution carries out staff downsizing in accordance with ordinances because it is undergoing closure, a merger, or restructuring, voluntary retirement shall be approved for a staff member who meets any of the following criteria:
1. Having been employed for at lea st twenty full years.
2. Having been employed for at least ten full years but less than twenty full years, and being aged at least 55.（based on seniority）
3. Having been at the highest seniority based salary level in their position for at least three full years, and being aged at least 55.

A staff member who has been employed for five years or longer who is aged 65 or older shall be subject to age-mandated retirement.
If a teacher is seconded on unpaid leave in accordance with regulations, unless the secondment is to a civil servant position graded and assigned in accordance with legislation or a political appointee position, if the teacher meets the criteria set out in the preceding paragraph during their period of unpaid leave, and none of the circumstances set out in the provisions of Article 25, Paragraph 1 or Article 55, Paragraph 1 exist, the staff member may claim retirement money within 10 years from when they turn 65.
Under any of the following circumstances a staff member who has reached the age specified in Paragraph 1 may extend their service, without being subject to the age-mandated retirement requirement referred to in Paragraph 1:
1. The president of an educational institution at junior college level or higher may continue to serve in that position until the term of their appointment ends. if reappointed after a term of appointment, the person may continue to serve until the end of the term of the appointment. However, no extension of an appointment is permitted once a person turns 70.
2. A professor or an associate professor at an educational institution at junior college level or higher which is continuing to employ them in their position based on its teaching needs and having obtained the person's agreement to continue their service. Such extensions may continue, at most, until the academic semester in which the person turns 70.
If the president of an educational institution at junior college level or higher serves until the term of their appointment ends in accordance with the provisions of Subparagraph 1 of the preceding paragraph and then returns to their original position as a professor or an associate professor at their former educational institution in accordance with the provisions of relevant ordinances, they may subsequently arrange to extend their service in accordance with the provisions of Subparagraph 2 of the preceding paragraph.
The Regulations Governing Extensions of the Term of Appointment of a Presidents, Professors, and Associate Professors of Public Junior Colleges and Institutions of Higher Education apply to the conditions, time limits, review and approval procedures, and other matters related to the extensions of service referred to in the preceding two paragraphs.

When a principal or president, teacher, professional technician, teacher of a professional or technical subject, or full-time coach takes voluntary retirement in accordance with the provisions of Article 18, Paragraph 1 and Article 19, unless there is some exceptional reason to retire on some other date, the standard effective date for such retirement is February 1 or August 1.
When age-mandated retirement must be arranged for a principal or president, teacher, professional technician, teacher of a professional or technical subject, or full-time coach in accordance with the provisions of Paragraph 1 of the preceding paragraph, the effective date of their retirement is calculated as follows:
1. If the person's birth date falls in the period from August 1 to January 31 of the following year, the effective date of their retirement will must be no later than February 1 of the following year.
2. If the person's birth date falls in the period from February 1 to July 31, the effective date of their retirement must be no later than August 1.
When age-mandated retirement shall be arranged for a researcher, technician with rare expertise, or teaching assistant in accordance with the provisions of Paragraph 1 of the preceding paragraph, the effective date of their retirement is calculated as follow:
1. If the person's birth date falls in the period from January to June, the effective date of their retirement must be no later than July 16.
2. If the person's birth date falls during the period from July to December, the effective date of their retirement must be no later than January 16 of the following year.
The provisions of Article 19 of the Enforcement Rules of the Retirement, Severance, and Bereavement Compensation Act apply to determining the exceptional reasons referred to in Paragraph 1.

If a staff member has been employed for five full years and any of the following circumstances applies, the educational institution employing the staff member shall take the initiative to arrange their compulsory retirement:
1. The staff member has been made subject to a guardianship order or an assistance order which has not yet been revoked.
2. One of the following physical or mental illness, injuriy, or disability situations pertains to the staff member, and the educational institution employing th staff member issues a certificate stating that the person is incapable of performing their work duties, and also incapable of performing other equivalent work:
（1）The staff member submits a certificate issued by an authorized hospital stating that they meet the criteria to be categorized as "semi-incapacitated" or having a more severe disability under the Civil Servant and School Staff Insurance Disability Benefit Standards, and they already received a disability payment in accordance with law, or a certificate stating that they have been assessed as having a mental or physical disability categorized as "severe" or greater in accordance with the provisions of the assessment system of the central competent health authority.
（2）The staff member has a stage 3 or later stage malignant tumor, and submits a certificate issued by an authorized hospital.
Before the educational institution employing the staff member takes the initiative to arrange compulsory retirement for a staff member pursuant to the provisions of Subparagraph 2, Item 1 of the preceding paragraph, it shall provide vocational rehabilitation services for the staff member pursuant to the provisions of Article 33 of the Act for the Protection of Rights of People with Disabilities. The provisions of Article 20 of the Enforcement Rules of the Retirement, Severance, and Bereavement Compensation Act apply regarding the procedures for handling the matter.
Before the educational institution employing the staff member takes the initiative to arrange compulsory retirement for a staff member, it shall first have the matter reviewed by its teaching staff evaluation committee or another committee formed in accordance with law. Before the committee involved carries out the review, it shall give the parties involved an opportunity to make a statement or lodge an appeal.

If the person’s having been made subject to the guardianship order or assistance order. or having the physical or mental illness, injury, or disability referred to in Subparagraph 1 or Subparagraph 2 of Paragraph 1 of the preceding article occurred as the result of their performance of their official duties（hereunder referred to as an "occupational injury or illness"）, the staff member's compulsory retirement is not subject to the requirement of their having been employed for five years.
The term "occupational injury or illness" in the preceding paragraph means that the educational institution employing a staff member certifies, and the competent authority reviews and determines that there is definitely a substantial causal relationship between a staff member's physical or mental illness, injury, or disability and one of the following circumstances:
1. The occurrence of an accident, or hazardous incident, or an violent event occurs, or the staff member falls ill, during the performance of duties, resulting in injury or illness.
2. The occurrence of an accident, or hazardous incident in the workplace, while away on official business, or while traveling to or from the workplace or the place of the official business, resulting in injury or illness. However, this does not apply if an injury or illness is the result of an accident caused by a serious traffic violation by the staff member.
3. Sudden onset of illness during the performance of duties, in the workplace, or while traveling to or from the workplace or place of official business, resulting in injury or illness.
4. Unyielding diligence or overwork, resulting in injury or illness.
If any doubt arises regarding the determination of an occupational injury or illness described in the subparagraphs of the preceding paragraph and of the associated causal relationship, a review shall be carried out by the review panel for cases in which there is doubt whether compulsory retirement has an occupational cause or whether bereavement compensation is payable due to occupational cause referred to in Article 23, Paragraph 3 and Article 53, Paragraph 4 of the Retirement, Severance, and Bereavement Compensation Act.
When reviewing and investigating the elements of individual cases of the sudden onset of illness, or unyielding diligence or overwork, resulting in illness or injury, referred to in Subparagraph 3 and Subparagraph 4 of Paragraph 2, the review panel referred to in the preceding paragraph may refer to the Reference Criteria for Reviews of Cases of Sudden Onset of Illness of a Civil Servants Due to an Occupational Cause or Death of a Civil Servant Resulting from Unyielding Diligence or Overwork.
The standards for determination and the mechanisms for reviewing any occupational injury or illness referred to in the subparagraphs of Paragraph 2 and the scope of serious traffic violations are subject to the provisions of Articles 21 to 27 of the Enforcement Rules of the Retirement, Severance, and Bereavement Compensation Act.

If any of the circumstances listed in the following subparagraphs applies to a teacher, researcher, professional technician, teacher of a professional or technical subject, full-time coach, or teaching assistant, the employing educational institution shall dismiss the person with severance pay after reporting the matter to the competent authority for approval:
1. There is no longer any work available for the person in their current position because of adjustments to departments, graduate institutes, sections, divisions, or courses, or because the educational institution is reducing the number of programs, ceasing operations, merging, or restructuring, and there is no other suitable work to which the person can be transferred.
2. The person is not competent to undertake the duties of their current position and there is no other suitable work to which the person can be transferred; or a hospital that meets the assessment standards of the central competent heath authority has certified that the person is physically weak and unable to perform work.
3. The person is subject to a guardianship order or an assistance order which has not yet been revoked.
The competent authority shall dismiss with severance pay any principal or president to whom any of the circumstances in the preceding paragraph applies.
Severance of a technician with rare specialized skills will be handled in accordance with the provisions governing severance matters and procedures for civil servants.

If a staff member in any of the following circumstances applies for retirement or severance, the educational institution and the competent authority shall decline to process the application:
1. While on unpaid leave. However, this restriction does not apply if the provisions of Article 20, Paragraph 2 are satisfied.
2. During a period of administrative suspension or provisional removal from employment.
3. During a period of disciplinary suspension.
4. While the educational or the competent authority is processing or has processed their provisional removal from their appointment, dismissal from employment, or denial of renewed employment, in accordance with the law.
5. The staff member is suspected of having committed a criminal offense against the internal or external security of the State after the end of the Period of National Mobilization for Suppression of the Communist Rebellion, and any of the following circumstances pertains:
（1）A final conclusive judgment regarding the alleged offense has not yet been rendered.
（2）A public prosecutor has ruled that the alleged offense is non-indictable or that indictment is deferred, but the ruling has not yet become final.
（3）A public prosecutor has ruled that indictment for the alleged offense is deferred, and that ruling is final, but the deferral period has not yet expired.
6. The staff member has been put on trial for having committed a criminal offense in breach of the provisions of the Anti-Corruption Act or the provisions of the Offenses of Malfeasance in Office chapter of the ROC Criminal Code, and has been sentenced by a court to imprisonment for a fixed-term or a more severe punishment, but the sentence has not yet become final.
7. A case involving the staff member has been referred by the responsible authority in accordance with the law for disciplinary action or has been referred to the Control Yuan for review, or has resulted in a responsible authority giving a ruling imposing a disciplinary sanction that has not yet taken effect.
8. When governed by special provisions of other legislation.
A person referred to in Subparagraphs 4 to 8 of the preceding paragraph shall initially be suspended from duties or provisionally removed from employment from the latest possible date of effect of age-mandated retirement（hereunder abbreviated to “the mandatory retirement date”）. During the period of suspension or provisional removal from employment, the management and utilization of the cumulative total amount in the person’s individual account shall be handled by the management authority in accordance with the provisions of the latter part of Paragraph 4 of Article 29.
Unless other special legal provisions apply, under the circumstances referred to in Paragraph 1, Subparagraph 2 or in the preceding paragraph a person maybe issued one-half of the base salary（based on seniority）that applies in the case of a person on administrative suspension or provisionally removed from employment, from the mandatory retirement date until the date the reason for the administrative suspension or provisional removal from employment ceases to exist.

If any of the circumstances described in Paragraph 1, Subparagraph 2 to Subparagraph 8 of the preceding article pertain to a staff member beyond their mandatory retirement date, within 6 months after their particular circumstances cease to exist, the person shall submit related documentary proof to the educational institution that formerly employed them to apply for age-mandated retirement.
The mandatory retirement date of a person referred to in the preceding paragraph shall in all cases be their effective retirement date. However, the effective date of retirement of a person on disciplinary suspension shall be the date that the reason for their suspension ceases to exist and the responsible authority approves their reinstatement to duty.
If a person referred to in Paragraph 1 dies within the 6-month application period, their survivors referred to in Article 34 may claim the lump-sum payment of the cumulative total amount in the person’s individual account referred to in Article 34.
From the one-half of the base salary（based on seniority）issued to a staff member referred to in Paragraph 1 pursuant to the provisions of Paragraph 3 of the preceding article, the management authority shall deduct one-third of the amount that the person is entitled to collect each month from their individual account and return it to the educational institution that formerly employed them until any amount over-paid by the former employing school has been recovered in full. If such amount cannot be deducted and returned or there is insufficient money to deduct, the former employing educational institution shall issue a written\order requiring the retired staff member to return the money within a prescribed period. If the person fails to return the money within the prescribed period, the case shall be referred for administrative enforcement in accordance with the law. If a person claims a lump-sum payment or dies within the 6-month application deadline, the management authority shall deduct the amount in one lump sum from their individual account and return it to the former employing educational institution.
Under any of the following circumstances a staff member referred to in Paragraph 1 remains ineligible to claim retirement payments:
1. The person has been permanently dismissed, discharged from employment, removed from their post for incompetence, dismissed from employment, or denied renewal of employment, in accordance with the law.
2. The statutory grounds for the loss of their right to claim retirement money stipulated in Article 55, Paragraph 1 still exist at the end of the 6-month period for arranging matters.

The forms of payment of retirement money are as follows:
1. A lump-sum payment.
2. A monthly pension.
3. A combination of one-half as a lump-sum payment and one-half in the form of monthly payments（hereunder referred to as a "partial monthly pension"）.
If a staff member receives half of their retirement money in the form of a monthly retirement pension as referred to in Subparagraph 3 of the preceding paragraph, the monthly payment shall be calculated based on the ratio between the lump-sum payment which that staff member is entitled to receive and the monthly payment which that staff member is entitled to receive if all their retirement money is received as a monthly pension.

If a staff member with less than 15 full years of service in employment retires in accordance with the provisions of this Act, unless other provisions of this Act apply, the staff member shall receive a lump-sum retirement payment.
If a staff member with 15 full years of service in employment retires in accordance with the provisions of this Act, unless other provisions of this Act apply, the staff member may select one of the forms of retirement payment set out in Paragraph 1 of the preceding article.

The retirement payments referred to in the preceding article are calculated and paid as stipulated below:
1. Lum-sum payments: calculated on and paid from the cumulative total amount in the individual account.
2. Monthly pensions: paid from the cumulative total amount in the individual account in accordance with one of the following options:
（1）Amortized payments: The monthly amount is calculated in accordance with the annuity life table, based on the average remaining life expectancy and interest rates, and paid until the cumulative total amount in the account is exhausted.
（2）Fixed amount payments: Before making their claim, the staff member decides on a particular amount of New Taiwan Dollars they will receive each month until the cumulative total amount in the account is exhausted.
（3）Insurance annuity: The staff member uses the full amount of the cumulative total amount in their individual account in one lump sum to purchase an annuity insurance policy that meets the requirements of the Insurance Act, to provide a periodically paid retirement pension.
A person who is collecting fixed amount payments as referred to in Subparagraph 2, Item 2 of the preceding paragraph may apply for adjustment of the payment amount. However, only two such adjustments are permitted in any one year.
During the period in which a person collects their retirement money monthly in accordance with Paragraph 1, Subparagraph 2, Item 1 or Item 2, the person may apply to the management authority to temporarily suspend receiving their monthly pension, or to settle the remaining balance in the account and close the account. After the account is closed, the person is not permitted to request any further deposits be made.
During the period in which a retired staff member collects their retirement money monthly in accordance with Paragraph 1, Subparagraph 2, Item 1 or Item 2, they may choose to invest the balance in their account independently and be responsible for the profits and losses. They may also choose that it be invested on their behalf by the management authority, in which case the return on investment is not permitted to be not be less than the 2-year fixed deposit interest rate offered by local banks. If any shortfall occurs, it will be made up by the National Treasury.
A staff member who decides to receive their retirement money as a lump-sum may apply to temporarily postpone payment of the cumulative total amount in their individual account. During the temporary suspension of payment period, the management and utilization of the cumulative total amount in their individual account shall be handled by the management authority in accordance with the provisions of the latter part of the preceding paragraph.
The annuity life table, average remaining life expectancy, interest rates, and calculation of the payment amounts referred to in Paragraph 1 shall be drafted by the management authority and submitted to the central competent authority for approval.
If a person referred to in Paragraph 5 dies during the temporary suspension of payment period, the cumulative total amount in their individual account shall be paid to their survivors in one lump sum. The scope, order of entitlement, and proportional entitlements of the survivors shall be handled in accordance with the provisions of Article 34. However, if the deceased person left behind a will which designates a recipient or recipients, the matter shall be handled in accordance with the provisions of Article 37.

When a staff member who chooses to receive the monthly pension referred to in Paragraph 1, Subparagraph 2, Item 1 of the preceding article receives their first such monthly pension, they shall make a lump-sum payment of a certain amount and enroll in annuity insurance, which will pay annuity benefits if the average remaining life expectancy determined referred to in Paragraph 6 of the preceding article is exceeded. However, the cumulative total amount in their individual account shall be calculated and paid, in accordance with the provisions of Paragraph 1, Subparagraph 2, Item 1 of the preceding article, prior to setting up the annuity insurance.
The “certain amount” to be paid, the associated payment procedures, and the qualifications of the underwriting insurer（s）referred to in the provisions of the preceding paragraph shall be prescribed by the competent authority.

When a staff member takes compulsory retirement in accordance with the provisions of Article 23 as the result of an occupational injury or illness and claims a lump-sum retirement payment, if the staff member has been employed for less than five years, the lump-sum payment will be calculated for 5 years. If a staff member who claims a monthly pension has been employed for less than 20 years, the monthly pension payable will be calculated on the basis of their having been employed for 20 years.
If the years of service with retirement and compensation funds contributions by a person referred to in the preceding paragraph are less than 5 full years or 20 full years, the educational institution shall be responsible for the full amount of retirement and compensation funds contributions made in accordance with TPO Article 9, Paragraph 1 to make up the required number of “years of service” contributions and deposit the contributions into the person's individual account in one lump sum. The amount to be paid is calculated based on the person's base salary（based on seniority）at the person's last approved salary grade during their employment.
If a staff member takes compulsory retirement in accordance with Article 23, Paragraph 2, Subparagraph 1 as the result of an occupational injury or illness, the provisions of Article 33 of the Retirement, Severance, and Bereavement Compensation Act and the provisions of Article 30 of the Enforcement Rules of the Retirement, Severance, and Bereavement Compensation Act apply, and the staff member will be paid a single additional lump-sum retirement payment of between 5 and 15 base units. The competent authority shall deposit the payment into the staff member's individual account through a budget allocation.
When a person is entitled to the additional lump-sum retirement payment referred to in the preceding paragraph, if another law also makes provisions for an additional payment on the same grounds, the staff member may receive only one of the additional payments but they may choose which one to receive.
The provisions of Article 28, Paragraph 2, Subparagraph 2 of the Retirement, Severance, and Bereavement Compensation Act apply when the base units referred to in Paragraph 3 are calculated.
If a staff member takes compulsory retirement on the grounds of an occupational injury or illness in accordance with the provisions of Article 23, their retirement payments for the type of retirement payments the person chooses shall be calculated and paid based on the calculation criteria, base unit, and calculation standards set out in the provisions of Article 28, Paragraph 2, Subparagraph 2, Article 30, Article 33, Paragraph 4, and Article 38 of the Retirement, Severance, and Bereavement Compensation Act, and the provisions of Article 29 do not apply.
If the accumulated retirement and compensation funds in the individual account of a person referred to in the preceding paragraph and any amounts contributed to the cumulative total amount in the individual account in accordance with the provisions of Paragraph 2 and Paragraph 3 are insufficient to cover the additional lump-sum retirement payment referred to in Paragraph 3, or the retirement payments referred to in the provisions of the preceding paragraph, the competent authority shall cover the payment. through a budget allocation

Unless the person is taking age-mandated retirement, when a staff member takes retirement or severance in tandem with the employing the educational institution carrying out staff downsizing because it is undergoing closure, or a merger, or restructuring, in accordance with the law, the staff member may be issued a single additional lump-sum salary-and-allowance relief payment of not more than seven months of salary and allowance.
If a staff member referred to in the preceding paragraph is already within seven months of the effective date of age-mandated retirement, the additional lump-sum salary-and-allowance relief payment to be issued shall be based on the number of months before that effective date that the staff member retires early.
If a person referred to in the preceding two paragraphs resumes employment in any of the position categories listed in the subparagraphs of Article 77, Paragraph 1 within seven months from the date of effect of their retirement or resignation with severance pay, and their total monthly remuneration exceeds the statutory basic wage, the institution or educational institution employing them shall subtract an amount corresponding to the actual number of months that the severance or retirement lasted before the person resumed employment from their lump-sum salary-and-allowance relief payment, and then deduct the remaining amount from the staff member's salary, and refund their former employing educational institution, amalgamated or administratively restructured educational institution, or the higher competent authority.

Severance pay to a staff member shall be paid in one lump sum out of the cumulative total amount in their individual account.
A staff member dismissed with severance pay may apply to temporarily suspend payment of their severance pay. During the temporary suspension of payment period, the management and utilization of the cumulative total amount in their individual account shall be handled by the management authority in accordance with the provisions of the latter part of Paragraph 4 of Article 29. No later than the date the person turns 60, the management authority will return the principal, and interest or dividends earned, of the severance pay that the person has not yet collected in one lump sum.
If a person in the circumstances referred to in the preceding paragraph dies before reaching the age of 60, the management authority shall pay the principal, and interest or dividends earned, of any severance pay that the person did not collect to the person’s survivors in one lump sum. The scope, order of entitlement, and proportional entitlements of the survivors shall be handled in accordance with the provisions of Article 34.

If a person who receives amortized payments or fixed amount payments referred to in Article 29, Paragraph 1, Subparagraph 2, Item 1 or Item 2 respectively dies before the cumulative total amount in their individual account has been exhausted, the remaining amount in the account shall be paid to the person’s survivors in one lump sum.
One half of the remaining amount in their individual account referred to in the preceding paragraph shall be distributed to their spouse if that person has not remarried. The remainder shall be paid in equal shares to their other survivors in the following order of entitlement:
1. Children
2. Parents
3. Siblings
4. Grandparents
If a retired staff member does not have any survivors referred to in in Subparagraph 1 or Subparagraph 2 of the preceding paragraph, the remaining amount in their individual account referred to in Paragraph 1 shall be distributed solely to their spouse if that person has not remarried, and the provisions of the preceding paragraph do not apply. If the deceased person had no spouse, the remaining amount shall be distributed to the survivors listed in the subparagraphs of the preceding paragraph in the order of entitlement listed. If there are multiple survivors in one category, it shall be distributed in equal shares among the eligible survivors in that category.
If any of the survivors in a particular entitlement category waives their right to receive their share, or if that right is extinguished or terminated on statutory grounds, their share of that benefit shall be redistributed among the other survivors in the same entitlement category in accordance with the preceding two paragraphs. If there are no survivors in the first category, the survivor benefit shall be distributed among the survivors in the next category listed in accordance with the provisions of the preceding paragraph.
When multiple survivors at the same level of entitlement who are eligible to receive benefits referred to in the preceding three paragraphs lodge a claim, they may delegate one person among themselves who has legal capacity to make an application on behalf of all of them. If a survivor does not have legal capacity to act, their statutory representative shall make the application on their behalf.
A survivor referred to in Paragraph 1 who does not claim a lump-sum payment of the remaining amount in the account may choose to collect the remaining amount in the deceased retired staff member's individual account, in monthly payments, based on the form of monthly pension which the deceased retired staff member received. During the period in which the monthly payments are being made, the management authority shall handle the investment of the remaining amount in the deceased retired staff member's individual account on the survivor's behalf. The return on investment is not permitted to be not be less than the 2-year fixed deposit interest rate offered by local banks. If any shortfall occurs, it will be made up by the National Treasury.

If a person who receives the insurance annuity referred to in Article 29, Paragraph 1, Subparagraph 2, Item 3 dies and the total amount of the periodic payments already received by the deceased is less than the amount guaranteed by the annuity insurance, the insurer shall deduct the total amount of the periodic payments already received and make any discounts to the balance of the guaranteed amount in accordance with stipulated interest rate, and then pay the resulting amount to the survivors in one lump-sum. However, if the annuity insurance contract the person enrolled in in accordance with provisions stipulates that the survivors will continue to receive the periodic payments, the contract shall prevail.
The scope, order of entitlement, and proportional entitlements of the survivors shall be handled in accordance with the provisions of Paragraph 2 to Paragraph 5 of the preceding article. However, if the annuity insurance contract already stipulates handling of these matters, the contract stipulations shall prevail.
When handling the matters referred to in the proviso to the preceding paragraph, the proportion to be received by any minor child of the retired staff member is not permitted to be lower than the proportion that child would originally have been entitled to receive.

If a person who receives amortized payments or fixed amount payments pursuant to Article 29, Paragraph 1, Subparagraph 2, Item 1 or Item 2 dies before the cumulative total amount in the individual account has been exhausted, and any of the following circumstances exists, the educational institution that formerly employing the person may, within the limit stipulated in Article 47, Paragraph 1 of the Retirement, Severance, and Bereavement Compensation Act, withdraw funds from that account to arrange the person's funeral:
1. The person has no survivors.
2. The person has no survivors in the Taiwan Area, and their survivors residing in the Mainland Area have not attended to the handling of the person’s funeral.
3. The person has no survivors in the Taiwan Area, and it is unknown whether they have any survivors in the Mainland Area.
If the circumstances referred to in Subparagraph 2 or Subparagraph 3 of the preceding paragraph apply to a person, the person's survivor or survivors in the Mainland Area who are entitled to claim the remaining amount in the person’s individual account referred to in the preceding paragraph shall lodge their claim within the effective period for exercising a right to lodge a claim in accordance with public law stipulated in the Administrative Procedure Act. However, the amount claimed by a Mainland Area survivor from the remaining amount in the individual account together with any amount claimed in accordance with the provisions of Article 26-1, Paragraph 1 and Paragraph 2 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area is not permitted to exceed NT$2 million.
When a person who receives an insurance annuity referred to in Article 29, Paragraph 1, Subparagraph 2, Item 3 dies and the total amount of the periodic payments already received by the deceased has not reached the guaranteed amount of the annuity insurance, if the circumstances referred to in Paragraph 1, Subparagraph 2 or Subparagraph 3 exist, the matter shall be handled in accordance with the provisions of the preceding two paragraphs. However, if the annuity insurance contract stipulates otherwise, the contract stipulations shall prevail.

If a person who receives amortized payments or fixed amount payments referred to in Article 29, Paragraph 1, Subparagraph 2, Item 1 or Item left behind a will which designates a recipient or recipients for the remaining amount in their individual account, that money shall be distributed as their will instructs. However, the proportion to be received by any minor child of the retired staff member is not permitted to be lower than the proportion that that child would originally have been entitled to receive.