The competent authorities (i.e., the Ministry of the Interior) shall issue relief order and give relief pay in the event that a male citizen in the Substitute Services dies or becomes mentally and physically disabled.
The relief pay shall be granted pursuant to the following:
1. Death: Death relief shall be payable to the bereaved family member(s) as the beneficiary(ies).
2. Mental and physical disability: Mental and physical disability relief shall be payable to the male citizen in the Substitute Services himself as the beneficiary.
The right to claim relief pay and the outstanding relief pay set forth under Paragraph 1 shall not be detained, transferred or used as collateral.

The bereaved family members shall receive relief pay in the following sequence:
1. Parents, spouse, children. But the spouse forfeit the rights if getting remarried.
2. Grandparents, grandchildren, widowed wife and widower. But widowed wife and widower forfeit the rights if getting remarried.
3. Brothers and sisters, but only the minor ones or those majors who are not able to make a living due to disabilities.
4. Spouse's parents, spouse's grandparents, but only when they lack people obliged to support them.
Where there are several bereaved family members of the same sequence who fail to come to an accord, the relief pay shall be equally paid to them. Where a bereaved family member waives or forfeits the relief, the relief pay may be received by other bereaved family members.
In the event that a male citizen in the Substitute Services has made will before death to appoint the bereaved family members to receive relief pay, such will shall govern.

Mental and physical disability or death are in the following categories:
1. Death in line of duty.
2. Death as a result of disease or accident.
3. Mental and physical disability resulting from injury in line of duty.
4. Mental and physical disability resulting from disease or accident.

Where a male citizen in the Substitute Services is injured in line of duty and dies within three years from injury, the relief pay shall be granted equivalent to the criteria for death in line of duty.If he dies beyond three years from injury, the relief pay shall be granted equivalent to the criteria for death resulting from disease.
Where a male citizen has been injured in line of duty and dies as a result of that injury after he is no longer in the status in the Substitute Services , the relief pay shall be granted in accordance with the preceding paragraph.
The aforementioned male citizen shall no longer be entitled to the relief pay upon expiry of five years period from the date on which he is no longer in the status in the Substitute Services.

Where a male citizen in the Substitute Services has been missing and left his whereabouts unknown for up to one (1) year if missing inland and for up to six (6) months in full if missing in the sea or in the air, relief pay shall be granted in the terms equivalent to death in line of duty.
Where a male citizen in the Substitute Services has been missing in reasons beyond the preceding paragraph and has been promulgated dead by court, relief pay shall be granted in the terms equivalent to death of accident. Provided, however, that the relief is denied whenever the missing draftee of substitute service is proved having committed criminal act.
The relief order on death shall be revoked for any male citizen taking substitute service having been completed with the formalities to collection the relief under the preceding two paragraphs is later found not dead, and have deserted or returned home without report, the relief pay shall be retrieved and the male citizen in the Substitute Services shall be referred to prosecution.

Where a male citizen in the Substitute Services dies, relief pay shall be granted in a lump-sum according to the following. In addition, annual relief equivalent to five units shall be granted every year:
1. Death in line of duty: 21.875 units. If he is killed while running into risks while performing duties, 15.625 units shall be granted additionally.
2. Death in line of disease or accident: 15 units.
Where an aforementioned male citizen in the Substitute Services dies with extraordinary deeds, additional relief pay equivalent to 30 units shall be granted in a lump-sum. If he is commended with government order after death, additional relief pay equivalent to 40 units shall be granted in a lump-sum.
The annual relief pay shall be granted for the following duration:
1. Death in line of duty: Fifteen (15) years. Five (5) more years shall be granted if he was killed while running into risks while performing duties.
2. Death in line of disease or accident: Three (3) years.
The bereaved family members shall be his parents or spouse under Clause 1 of the preceding paragraph, and the parents if he is the only son, and his spouse if he has no children in case under Clause 2. The annual relief pay may be granted lifetime.
In case any child(ren) is(are) still a minor when the payment duration under Clause 3 expires, the pay may be continually granted till the child(ren) reach(es) adulthood. Or in case any child(ren) is(are) still studying uninterruptedly at school though as an adult, the pay may be continually granted till the child(ren) graduate(s) from university.

The mental and physical disability is classified into the following grades:
1. Grade 1 handicap.
2. Grade 2 handicap.
3. Grade 3 handicap.
4. Critical degree malfunction.
5. Minor degree malfunction.
The aforementioned grades may be reclassified in case of worsening condition or repeated injury as verified in the recheck.
A male citizen may apply for recheck of the grades pursuant to the preceding provision only within the period where he serves the Substitute Services. In a case of mental and physical disability in line of duty as officially accredited who is in worsening mental and physical disability within five years from the date on which he is no longer in the status in the Substitute Services, the provision of the preceding paragraph may apply.
The examination criteria for the mental and physical disability grades set forth in Paragraph 1 shall be determined by the competent authorities.

Where a male citizen in the Substitute Services becomes mentally and physically disabled resulting from injury, the annual relief pay shall be granted according to the following beginning the day when the mental and physical disability degree is graded:
1. Mental and physical disability in line of duty:
(1) Grade 1 pay is granted lifetime, 4 units annually.
(2) Grade 2 pay is granted for ten years, 3 units annually.
(3) Grade 3 pay is granted for five years, 2 units annually.
(4) Critical degree malfunction is granted for 3 units, payable in a lump sum; minor degree malfunction is granted for 2 units, payable in a lump sum.
2. Mental and physical disability resulting from disease or accident:
(1) Grade 1 pay is granted for fifteen years, three units annually.
(2) Grade 2 pay is granted for eight years, two units annually.
(3) Grade 3 pay is granted in three units payable in a lump sum. No handicap relief order is issued.
(4) Two (2) units will be granted in a lump sum to the male citizen of substitute service draftee suffering gravis condition of mechanism disorder; and one (1) unit in a lump sum, lighter condition of mechanism disorder.
No relief order will be issued to anyone referred in Item 4 of Clause 1, Item 3 and 4 of Clause 2 in the preceding paragraph.

The unit for relief pay in this Statute is calculated at twice the amount of the base salary of a voluntary serviceman in the rank of sergeant first class.
The units of annual relief pay shall be entitled to adjustment in line with the base salary of a voluntary serviceman in the rank of sergeant first class.

A beneficiary shall forfeit the relief pay if:
1. Renouncing of forfeiting the Republic of China nationality.
2. Receiving a final, irrevocable court judgment with jail term following commission of sedition, internal disorders after the Period of Communication Rebellion was announced terminated.
3. Deprived of civil rights for life.
4. Deceased.
5. His widow or widowed wife of his son remarries.
6. He proves still living with certificate in case of relief pay granted for his missing.

A relief pay beneficiary shall have his/her right to receive relief pay terminated if he/she is deprived of civil right or is wanted for arrest which shall not be restored until the cause ceases to exist.

The right to claim for relief or for relief pay shall cease to exist if not exercised within ten years from the day when the right becomes claimable. If such right is not exercised due to force majeure, the prescription shall be discontinued. In case of discontinuation, the prescription shall be calculated afresh after the cause of discontinuation ceases to exist.

The operating procedures for relief for male citizens in the Substitute Services, range of application to mental and physical disability and funeral allowance for the male citizens in the Substitute Services shall be proposed by the competent authorities (i.e., the Ministry of the Interior) and approved by the Executive Yuan (the Cabinet).

All male citizens in the Substitute Services shall be insured for National Health Insurance, male citizens in the Substitute Services oriented General Insurance and Collective Insurance against Accident Risks.
Where a male citizen in the Substitute Services serves abroad, the user organization shall have him insured overseas medical care insurance as the actual demand may justify and, as necessary, war-risk insurance.

The business for male citizens in the Substitute Services oriented insurance is classified as follows:
1. National Health Insurance: To be handled by the National Health Insurance Administration Ministry of Health and Welfare in accordance with the National Health Insurance Law.
2. Male citizens in the Substitute Services oriented general insurance: To be handled by the competent authorities or other agencies or public utilities as commissioned by the competent authorities.
3. Group accident insurance: Through open tender by the competent authorities. The contents and regulations for the insurance shall be determined by the competent authorities.
4. Overseas medical care insurance and war-risk insurance: The user organization shall enact the contents of insurance based on the actual national conditions and medical service level in the foreign country may justify and the regulations concerned.

The premium for male citizens in the Substitute Services oriented general insurance shall be calculated on the grounds of the Insured's insurance amount units and insurance premium rate (1~3% in rate), payable on a monthly basis.
For handling fee payable to other agencies or public utilities for insurance commissioned by the competent authorities, the competent authorities (i.e., the Ministry of the Interior) shall budget regular fund.
The premium rates, amount of insurance units and rate of handling fee in the two preceding paragraphs shall be proposed by the competent authorities (i.e., the Ministry of the Interior) and approved by the Executive Yuan (the Cabinet).
Any matters insufficiently provided for herein shall be subject to provisions governing insurance for regular servicemen.

The insurance benefits for the male citizens in the Substitute Services oriented general insurance include death benefit and mental and physical disability benefit. Both of which shall be calculated on the grounds of the amount of insurance unit prevalent in the month in which the insured runs into the incident.
The death benefit, handicap benefit or family dependents funeral benefit referred to in the preceding paragraph shall be calculated on the grounds of the amount of insurance unit prevalent in the month in which the insured or his family dependent runs into the incident.
The deficiency for the insurance benefits prescribed in the first paragraph, if any, shall be made good by the national treasury.

Terms for death benefits of the male citizens in the Substitute Services oriented general insurance are as follows:
1. Death in line of duty: 42 payment units.
2. Death resulting from disease, accident: 36 payment units.

Terms for mental and physical disability benefits of the male citizens in the Substitute Services oriented general insurance are as follows:
1. Mental and physical disability in line of duty:
(1) Grade 1: 36 payment units
(2) Grade 2: 24 payment units
(3) Grade 3: 16 payment units
(4) Critical degree malfunction: 8 payment units.
2. Mental and physical disability resulting from disease or accidents:
(1) Grade 1: 30 payment units
(2) Grade 2: 20 payment units
(3) Grade 3: 12 payment units
(4) Critical degree malfunction: 6 payment units.

If the insured's family dependents died as a result of illness or accidental injury, the funeral benefit shall be given according to the following bases:
1. Parents and spouses: three bases.
2. Funeral benefit for children:
(1) Those who have reached the age of 12: two bases.
(2) Those who have made birth registration and are under the age of 12: one base.
When the number of the insured who meet the same funeral benefit is larger than one, they should negotiate with one another, and the funeral benefit shall be verified and claimed for by one representative chosen from among them; and shall not be changed after the claim is done.
Claiming for the funeral benefit when the biological father, adoptive father or the biological mother, the adoptive mother dies, the expression of one thing is the exclusion of the other.

An insured of a male citizen in the Substitute Services oriented general insurance forfeits the insurance benefit if:
1. Executed in death penalty following commission of a crime.
2. Receiving a final, irrevocable court judgment with jail term following commission of sedition, internal disorders after the Period of Communication Rebellion was announced terminated.

A beneficiary of an insured of a male citizen in the Substitute Services oriented general insurance forfeits the insurance benefit if:
1. Forfeiting or renouncing the Republic of China nationality.
2. Receiving a final, irrevocable court judgment with jail term following the commission of sedition, internal disorders after the Period of Communication Rebellion was announced terminated.
3. Having willfully caused death to the insured.
4. Having failed to exercise the right to receive a payment within ten years from the day when the benefit becomes payable.

The right to claim male citizen in the Substitute Services oriented general insurance benefit shall not be detained, transferred or used as collateral.

Except collective insurance against accident risk, all insurance benefits, insurance contract, accounting books, papers and business revenues and expenditures under this Statute shall be free of tax.

For various insurance premiums and National Pension Insurance premiums for male citizens in the Substitute Services, the competent authorities (i.e., the Ministry of the Interior) shall budget regular funds. For overseas medical care insurance and war-risk insurance, the user organizations shall budget regular funds for payment.

The operating procedures for relief, and medical care for male citizens in the Substitute Services, judgment of death, mental and physical disability, payment and claim for benefits shall be proposed by the competent authorities (i.e., the Ministry of the Interior) and approved by the Executive Yuan (the Cabinet).