If a currently employed staff member dies, their survivors or the employing the educational institution may apply for bereavement compensation.
If a staff member dies during a period of disciplinary suspension, suspension from duties, provisional removal from their appointment, or while on unpaid leave, unless the unpaid leave period was a period of secondment to a civil servant position graded and assigned in accordance with legislation, their survivors or employing educational institution may apply for bereavement compensation in accordance with the provisions of this Act. The same applies in the case of a teacher who was seconded on unpaid leave in accordance with regulations and had not yet returned to their original position and had their salary reinstated before they turned 65, who dies within 10 years from the day they turned 65.

Reasons for bereavement compensation if a currently employed staff member dies are as follows:
1. Death caused by illness or accident.
2. Death as a result of performing their official duties（hereunder referred to as an " occupational death"）.
Death by suicide is treated as death by illness or accident. However, bereavement compensation will not be given if the staff member commits suicide after having been convicted of a with no further right of appeal, but before being served with a notice of discharge from employment, dismissal from employment, or denied renewal of employment; in such cases, the person's survivors set out in Article 45 may claim the retirement and compensation funds that were contributed by the deceased staff member, paid as a lump-sum.

If a currently employed staff member dies from an occupational cause, bereavement compensation shall be arranged for an occupational death.
Death "from an occupational cause "referred to in the preceding paragraph refers to a current staff member dying under one of the following circumstances, and there is a substantial causal relationship between the person's death and those circumstances:
1. The person is performing a difficult disaster response assignment or arresting a criminal, or a war-related assignment, facing dangerous situations that entail a high risk of death but still risking their life and courageously performing their duty, resulting in their death.
2. An accident or dangerous situation occurs, or the person is subject to a violent event, or falls ill, in the workplace, or while away on official business, when the person is performing a duty other than one described in the preceding subparagraph, resulting in their death.
3. The person suddenly becomes ill in the workplace or while away on official business, when performing a duty referred to in either of the preceding two subparagraphs.
4. Any of the following circumstances, resulting in death:
（1）The occurrence of an accident or hazardous incident while traveling to or from the performance of a duty described in Subparagraph 1.
（2）Suddenly becoming ill while traveling to or from the performance of a duty described in Subparagraph 1 or Subparagraph 2, or the occurrence of an accident or hazardous incident while traveling to or from the performance of a duty referred to in Subparagraph 2.
（3）The occurrence of an accident or hazardous incident, or sudden onset of illness, during the period of preparation for the performance of an assignment or of follow-up work after an assignment.
5. Unyielding diligence or overwork, resulting in death.
If a death from circumstances referred to in the provisions of Item 1 or Item 2 of Subparagraph 4 of the preceding paragraph is the result of an accident caused by a serious traffic violation on the part of the staff member, the bereavement compensation is handled as for an accidental death.
The determination standards and review mechanisms for each occupational death defined in the subparagraphs of Paragraph 2, and the scope of the serious traffic violations referred to in the preceding paragraph, are separately governed by the provisions of Article 67 to Article 73 of the Enforcement Rules of the Retirement, Severance, and Bereavement Compensation Act.
Determinations of whether an occupational death under any circumstance referred to in the subparagraphs of Paragraph 2 and whether its cause is grounds for bereavement compensation, shall be determined by a review based on the facts and relevant theory conducted by a review panel for the Review of Cases in Which There is Doubt Concerning Compulsory Retirement Due to Occupational Causes and Bereavement Compensation Due to Occupational Causes in accordance with Article 23, Paragraph 3 and Article 53, Paragraph 4 of the Retirement, Severance, and Bereavement Compensation Act
The review panel referred to in the preceding paragraph may refer to the Reference Criteria for the Review of Civil Servants Suffering Sudden Onset of Illness Due to Occupational Causes or Death Resulting From Unyielding Diligence or Overwork when reviewing the elements of individual cases of death resulting from sudden onset of illness referred to in Subparagraph 3 and Subparagraph 4 of Paragraph 2, or resulting from unyielding diligence or overwork, referred to in Subparagraph 5.
The provisions of Article 72 and Articles 73 of the Enforcement Rules of the Retirement, Severance, and Bereavement Compensation Act apply to the mechanisms for reviewing the circumstances of a death from an occupational cause referred to in the preceding two paragraphs.

When a currently employed staff member dies, the provisions of Article 54, Article 56, Article 57, and Article 60 of the Retirement, Severance, and Bereavement Compensation Act, and Article 75 and Article 77, Paragraph 1 of its Enforcement Rules apply to the forms of bereavement compensation payments and the standards for their calculation. Bereavement compensation is received as either a lump-sum, or as a lump-sum bereavement compensation combined with monthly bereavement compensation, paid out of the accumulated retirement and compensation funds in the individual account and the contributions made to the cumulative total amount in the individual account in accordance with the provisions of Article 42. If those funds are insufficient, the competent authority shall cover their payment through a budget allocation.
The "accumulated retirement and compensation funds in the individual account" referred to in the preceding paragraph do not include any voluntary additional contributions made by the deceased staff member in accordance with the provisions of Article 9, Paragraph 2. After the bereavement compensation case has been reviewed and finalized, any such voluntary additional contributions shall be returned in one lump sum to the person's survivors referred to in in Article 45.
During the period in which any of the deceased staff member's survivors is receiving monthly bereavement compensation payments, the management authority shall handle the investment of the remaining amount in the deceased staff member's individual account on their 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 the circumstances of the death of a staff member from an occupational cause satisfy the provisions of Article 40, Paragraph 2, the provisions of Article 55, Paragraph 3 of the Retirement, Severance, and Bereavement Compensation Act that related to assessment of the number of years of service for bereavement compensation purposes（referred to below as "credited years of service"）apply.
If the years of service of retirement and compensation funds contributions made by a person referred to in the preceding paragraph are insufficient to cover their credited years of service, the employing educational institution shall be responsible for the full amount of the retirement and compensation funds contributions referred to in the provisions of Article 9, Paragraph 1 to cover those years of service not covered, and it shall deposit the funds 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.
The provisions of Article 54, Paragraph 2, Subparagraph 2, Item 2 and the subparagraphs of Article 57 of the Retirement, Severance, and Bereavement Compensation Act shall apply for a person referred to in Paragraph 1, and an additional occupational death lump-sum bereavement compensation payment shall be made. The competent authority shall pay the amount into the person's individual account through a budget allocation.

If a staff member who dies by illness or accident or from an occupational cause is survived by a minor child or children, each minor child, shall receive additional monthly bereavement compensation until they reach adulthood, paid in accordance with the provisions of the National Pension Act regarding the payment standards for the old age basic guaranteed pension.

For a deceased staff member for whom bereavement compensation is given in accordance with this Act, the competent authority shall pay funeral and burial subsidies through a budget allocation. The same applies for a staff member who dies as a result of illness or accident during a period of disciplinary suspension, administrative suspension, provisional removal from their appointment, or while on unpaid leave. The provisions of Article 81 of the Enforcement Rules of the Retirement, Severance, and Bereavement Compensation Act apply for the standards governing these payments.
A staff member who has received a commendation medal or has made a special contribution, meritorious service bereavement compensation may be paid. The provisions of Article 82 of the Enforcement Rules of the Retirement, Severance, and Bereavement Compensation Act apply to the associated payment standards.

One half of the bereavement compensation for a staff member's survivors shall be distributed to their spouse if that person has not remarried, and the remaining amount shall be equally divided among all their other survivors in the following order of entitlement:
1. Children.
2. Parents.
3. Grandparents.
4. Siblings.
If a deceased staff member has no survivors in the categories specified in Subparagraph 1 to Subparagraph 3 of the preceding paragraph, their bereavement compensation shall be distributed solely to their spouse who has not remarried, and the provisions of the preceding paragraph do not apply. If they had no spouse or if the spouse has remarried, the bereavement compensation to be paid 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 the same category, the bereavement compensation will be distributed in equal shares among the eligible survivors at that level entitlement with a right to receive a share.
If any of the survivors at the same level of entitlement dies or waives their right to receive bereavement compensation, or if that right is extinguished or terminated on statutory grounds, their share of the bereavement compensation shall be redistributed among the remainder of the survivors in the same category in accordance with the provisions of the preceding two paragraphs. If there are no survivors If there are no survivors in the first category of entitlement, the survivor benefit shall be distributed among the survivors in the next category, in accordance with the provisions of the preceding paragraph.
If there are multiple survivors who have a right to receive a share of the bereavement compensation referred to in the preceding three paragraphs the preceding three paragraphs, when survivors at the same level of entitlement make such a claim, they may delegate one person among themselves who has legal capacity to make the application on behalf of them all. If a survivor does not have legal capacity to act, or has limited legal capacity to act, or is subject to an assistance order, their statutory representative or assistant shall make the application on their behalf.
If the whereabouts of any survivors of a deceased staff member are unknown, or if the survivors are unable to reach agreement to make a joint claim in accordance with the provisions of the preceding paragraph, the other survivors may lodge separate claims for a proportion of the bereavement compensation based on the number of persons with a right to receive such compensation.

If all the survivors at the same level of entitlement who were given statutory approval to receive monthly bereavement compensation have their right to do so extinguished during the period when they are receiving that bereavement compensation, the remaining amount in the individual account of the deceased staff member shall be settled and distributed in equal shares among the survivors at the next level of entitlement. If there are no survivors at the next level of entitlement, or the survivors at the next level of entitlement all lose the right to receive any bereavement compensation, or if there are no remaining funds in the account, no further distribution will be made.

When a recipient referred to in Article 45, Paragraph 1, Subparagraph 1 dies, or waives their right to receive bereavement compensation, or forfeits that right on statutory grounds, their child or children receive the bereavement compensation in their place, and the provisions of Paragraph 3 of that same article do not apply.
If the staff member left behind a will which designates a recipient or recipients of the bereavement compensation from among the survivors referred to in in Article 45, Paragraph 1, that money shall be distributed as their will instructs. However, the proportion to be received by any minor child of the deceased staff member is not permitted to be lower than the proportion that child would originally have been entitled to receive.
If a staff member dies and has no survivor who is eligible to claim bereavement compensation as referred to in Article 45, Paragraph 1 of the preceding article, their heir（s）may apply to the management authority for return of the retirement and compensation funds that were contributed by the deceased staff member. If the staff member has no heir, the educational institution that formerly employed the person may first receive the funds and use them to arrange the person’s funeral.