Article (13)
When any military personnel dies, the military personnel will be compensated with a 5 base amounts of annual compensation. The rules for the duration of such compensation are as follows:
Subparagraph (1)
The military personnel who died in a battle, the compensation shall be paid for 20 years.
Subparagraph (2)
The military personnel who died in the line of duty, the compensation shall be paid for 15 years.
Subparagraph (3)
The military personnel who died of sickness or in an accident and had served less than 3 years, the compensation shall be paid for 3 years; if the military personnel had served 3 years, the compensation shall be paid for 4 years.
Thereafter, the duration of compensation shall be increased by 1 year for every additional 2 years of service. If the additional service years are less than 2 years, the duration of compensation shall be increased by 1 month for every additional 2 months of service; if the additional service months are less than 2 months, it shall be counted as 2 months; the maximum duration of compensation is 12 years.

If the surviving family members under Subparagraph (1) or (2) of the preceding paragraph are parents or spouse of the deceased, and the surviving family members under Subparagraph (3) of the preceding paragraph are the parents of an only son (daughter) or the spouse with no children, the annual compensation shall be paid for life.

If the duration of annual compensation stated in the Paragraph (1) has expired, and the children claiming the compensation are still minor, the compensation may be extended until the children reach adulthood; or if the children claiming the compensation are adults but still in school and their school education is not interrupted; or if they are physically or mentally disabled and unable to earn a living, the compensation may be extended until they obtain a bachelor degree or the reasons for extended compensation cease to exist.

If the children claiming the compensation under the preceding paragraph are minor, each minor child shall receive additionally monthly compensation in accordance with the old age basic guaranteed pension payment standards set forth in the National Pension Act until the children reach adulthood. For military personnel who died in a battle, in exercise training or in a disaster relief, each minor child shall receive additional compensation every month; the payment standards shall be prescribed by the Ministry of National Defense and submitted to the Executive Yuan for approval.
The annual compensation approved before the amendment and enforcement this Act on January 1, 1997 shall still be processed in accordance with the provisions in effect when the military personnel died. However, if the surviving family members have a situation stated in Paragraph (2) or Paragraph (3), they may receive the compensation based on the original payment standard for life, or until they reach adulthood, or they obtain a bachelor degree or the reasons for extended compensation cease to exist.
If the annual compensation received by surviving family members after the enforcement of the Act amended on May 23, 2023 is below the payment standard for Second Grade Staff Sergeant in Volunteered Service, the annual compensation shall be increased to make up the difference.

Article (21)
The compensations for military personnel shall be paid from the Pension and Compensation Fund jointly set up and allocated by the government and the military personnel (referred to as the “PCF” hereunder), and the government performs the ultimate guarantee obligation for the payment of compensation. However, one-time death compensation and annual compensation paid in accordance with Article (11), and Paragraphs (1), (2) and (3) of Article (13) shall be paid from the PCF based on the years of service and pension contribution as a percentage of the approved years of compensation payment, while the rest shall be paid from the budget allocated by the competent authority which the military personnel belongs to. The annual compensation or one-time death compensation for the nonactive service military personnel under the Paragraph (2) of Article (9); the additional onetime death compensation under Article (12); the additional compensation under Paragraph (4) of Article (13), the annual compensation under Paragraph (5) of Article (13) and the additional annual compensation under Paragraph (6) of Article (13); the additional annual compensation under Article (14); the one-time death compensation under Paragraph (2) of Article (15); the disability compensation under Article (17), and the additional compensation under Article (23) shall be paid from the budget allocated by the competent authority which the military personnel belongs to.
The allocation, management, and utilization of the PCF under the preceding paragraph shall be handled in accordance with the prevailing regulations.

For deceased military personnel who are not qualified for compensations stated in this Act, their legal heirs may apply for the compensation from competent authority, and after the approval is granted by the competent authority, the case shall be forwarded to the Compensation Fund Management Board (referred to as the “Fund Management Board” hereunder) for refund of the retirement contributions previously made by the military personnel plus an interest calculated based on annual interest rate for savings account offered by the Bank of Taiwan.

Article(40)
This Act shall be put into practice from the date of promulgation.

The amended Articles of this Act promulgated on June 3, 2009 was enforced on November 23, 2009; the amended articles promulgated on January 20, 2021 was enforced on January 1, 2023; the enforcement date for articles amended on May 23, 2023 shall be determined by the Executive Yuan.