The Act is enacted, pursuant to carrying out the purpose of the amendment to the Organizational Act of the Executive Yuan, to implement the adjustments of functional services and organization, the takeover of property, budgeting and final accounts processing, the staffing and transfer of personnel, and the protection of personnel rights and interests of the Executive Yuan and its subordinate administrative agencies (hereinafter referred to as the“original agencies”) at all levels.

Original agencies should be streamlined, consolidated, resubordinated, restructured, and dissolved, or their functions should be adjusted or transferred to other agencies in accordance with the Basic Code Governing Central Administrative Agencies Organizations, the amendments to the Organizational Act of the Executive Yuan, and the review of agencies’ functions and duties.
If the organic laws and regulations governing new ministries, committees, and subordinate administrative agencies (hereinafter referred to as the “new agencies”) at all levels that are established pursuant to the preceding paragraph have not yet been amended or formulated (stipulated), provisional organizational regulations and a table of organization of the new agencies should be stipulated, and the organic law and regulations governing the original agencies should not apply.
If an agency’s functions has been adjusted and transferred to other agencies pursuant to Paragraph 1, the organic law and regulations governing the original agency should continue to apply, except for related administrative matters and staffing, which the Executive Yuan should issue executive orders to adjust them.
If an agency originally subordinated to a central organs of government has been resubordinated, or its functions have been adjusted and transferred to any local governments, the competent agency should stipulate provisional organizational regulations and the table of organization, before the organic law and regulations governing the new agencies have been amended or formulated (stipulated).

If an original agency has undergone streamlining, consolidation, resubordinating, restructuring, or its functions has been adjusted and transferred to any other agencies pursuant to Paragraph 1 of the preceding Article and its jurisdiction has been changed pursuant to the organic law and regulations or provisional organizational regulations set forth in accordance with Paragraph 2 or Paragraph 4 of the preceding Article, but its related organic law and regulations governing its functions have not been timely amended accordingly, the Executive Yuan, when deemed it necessary, may stop the part of streamlining business by issuing executive orders.
If an original agency has been dissolved in accordance with Paragraph 1 of the preceding Article, but its related organic law and regulations governing their functions have not been timely amended accordingly, the Executive Yuan, when deemed it necessary, may stop the agency from performing the part of or entire functions by issuing executive orders.

If a state-owned public property administered by an original agency has a business takeover agency, the business takeover agency should incorporate all the business into its control; continue to take care of, use, accrue from, and dispose of the property; and after its organic law and regulations have completed required legislative procedure, apply for the registration change of the responsible administrative agency. If the state-owned public property does not have a takeover agency, the National Property Administration, Ministry of Finance, should directly take over the property and apply for the registration change of the responsible administrative agency.
Before its related organic law and regulations governing their functions have been amended or formulated (stipulated), the takeover agency may directly change a state-owned public property that has been dissolved its purpose into a non-public property and transfer it to the National Property Administration for being taken over. If a state-owned public property is for the purpose of official business or of public use, the takeover agency may directly apply for appropriation of the property in the name the takeover agency.
The provisions of the preceding two Paragraphs may apply, mutatis mutandis, to the other public properties administered by the original agency.

An agency having changed its name, subordination, or functional responsibilities pursuant to organizational adjustment should implement its budget according to the following provisions:
1.If an agency has changed its name, the agency with the new name should continue implement the original budget.
2.If an agency has changed its subordination, the new subordinate agency should continue to implement the original budget.
3.If an agency has adjusted and transferred part of or entire functions to a new agency, the new agency should continue to implement the original budget for the transferred functions.
4.If the situations described in the preceding three Subparagraphs occur concurrently, the respective budgeting may be implemented in combination.
When an agency implements its budget in accordance with the provision specified in the preceding Paragraph, but is unable to cover its expenditures, the agency may, after being approved by the Executive Yuan, be supported by funding allocated from adjusting related budget within the pool of annual central government general budget, exempting from the restrictions set forth in Article 62 and Article 63 of the Budget Act.
The Executive Yuan or a local government may, when deemed it necessary, reapportion budget in accordance with the Budget Act.
The provisions of preceding two Paragraphs should apply, in implementation of budget, to an agency having changed the name of the special foundation originally under its control, subordination, or functional duties pursuant to organizational adjustment.
An agency or a foundation, after its budget implementation having been adjusted pursuant to any of the preceding three Paragraphs, its final accounts shall be prepared in accordance with provisions specified in Article 9 and Article 11 of the Financial Statement Act.
A central government general budget proposal that has not been timely consolidated with each agency after the adjustment pursuant to the amendments of the Organizational Act of the Executive Yuan, should be prepared based on the agency prior to the adjustment. However, the new agency should undertake and implement the budget in accordance with the provisions, after the organizational adjustment of the Executive Yuan coming into effect.

The expenditure for staffing needs required by organizational adjustment may be supported by funding allocated from the original agency, or foundation, or its competent authority by adjusting budget within its original limit. The Executive Yuan may, when deemed it necessary, reapportion budget in accordance with the Budget Act.

If an original agency has undergone streamlining, consolidation, resubordinating, restructuring, or its functions has been adjusted and transferred to any other agencies pursuant to Paragraph 1, Article 2, the provisions in this Act related to the protection of rights and interests apply to the agency’s personnel specified in the following:
1.Civil servants (hereinafter referred to as “civil servant”) employed or assigned according to law.
2.Contract-based employees (hereinafter referred to as “contract employee”) employed in accordance with Contract-based Personnel Employment Act and Executive Yuan and Subordinate Agencies Contracted- Employment Regulations.
3.Security guards employed in accordance with the Regulations Governing the Establishment of Security Guards by Agencies, Schools and Organizations.
4.Maintenance workers (including technicians and drivers) employed pursuant to the Regulations for Office Management before its annulment and the Guidelines for the Management of Maintenance Workers.
5.Employees received suspension without pay, received suspension from duty (including pending dismissal), and on leave without pay.
6.Retired civil servants and surviving dependents receiving consolation payment.
For an employee who is on secondment (including initial appointment and reappointment) to an original agency, after April 9, 2009, if the employee is a civil servant, then the provisions of Article 11 and 12 do not apply; if the employee is a contract-based employee, then the provisions of Article 13 do not apply; if the employee is a security guard, then the provisions of Article 14 do not apply; if the employee is a maintenance worker (including technicians and drivers), then the provisions of Article 15 do not apply.
The safeguard measures specified in this Article do not apply to political appointees, faculty and staff of public schools, and employees of state-owned enterprises.
Employees specified in the provisions from Subparagraph 1 to Subparagraph 5 of Paragraph 1 who have applied for retirement, severance, or separation, and received additional payments, according to relevant regulations, in conjunction with the streamlining, consolidation, resubordinating, restructuring, or dissolution of an agency (institution), or a school’s functional adjustment, do not apply to the provisions of receiving an additional total pay amount relief payment, additional monthly pay of employment, additional monthly salary payments, or total salary pay amount relief payment specified in this Article.

When an incumbent civil servant who passed civil service examinations has been transferred or assigned to an agency other than the competent agency and subordinate agencies that he/she was originally assigned or appointed to, or the agency that he/she may originally be assigned to, or the agency and subordinate agencies that originally applied for conducting the examination, the incumbent civil servant may be exempt from the restrictions on reassignment specified in the Civil Service Examination Act, the Civil Service Employment Act, and other regulations governing civil service examinations.
The transfer and assignment of a civil servant who is still receiving practical trainings but has been admitted by passing an examination should be deemed to be reassigned to another agency to continue the practical training, and the restrictions on reassignment imposed on the trainee should be relaxed according to preceding Paragraph mutatis mutandis.
The subsequent reassignment of a civil servant specified in the preceding two Paragraphs should limit to a capacity related to the agency that he/she may originally be assigned to, or the agency and subordinate agencies that originally applied for conducting the examination, or the competent agency and subordinate agencies that he/she was originally assigned or appointed to.
If term of reassignment is limited according to the Civil Service Examinations Act, the civil servant may be reassigned to another agency after the expiration of the limited term of reassignment.
A civil servant who has been reassigned according to Reassignment Regulations for Specialized Professionals or Technicians and is transferred or assigned within the limited term of reassignment may be exempt from the restrictions on reassignment specified in the provisions of the Reassignment Regulations. The civil servant may be reassigned to another agency after the expiration of the limited term of reassignment. However, the civil servant should complete a total of three years of service in the original agency he/she was reassigned to and the agency and subordinate agencies he/she was transferred and assigned to, in order to be on secondment to another agency.

For a civil servant being transferred and assigned to another agency, the civil servant should be assigned by the agency of employment, within its statutory establishment, to a post of equivalent rank and grade to those in the civil servant’s original agency. However, when the statutory establishment no longer has a post of equivalent rank and grade available, the agency of employment may assign the civil servant to a post of same rank but lower grade, or a post of lower rank, but the civil servant is appointed as original rank and grade.
The original Reassignment Regulations are still applicable to an employee specified in Paragraph 1 who has originally reassigned according to Paragraph 1 of Article 8 of the Transportation Enterprise Personnel Appointment Act. However, the provisions in Paragraph 2 of Article 8 of the Transportation Enterprise Personnel Appointment Act should still apply to an employee who have been reassigned to a post in a non-transportation administrative agency.
If a central government agency has been resubordinated to or its functions have been adjusted and transferred to a local government, the agency should arrange the transfer and assignment of incumbent staff and funds. The Executive Yuan, in conjunction with the Examination Yuan, should prescribe the regulations governing the transfer and assignment of incumbent staff and funds.
If an employee has been assigned to a post in a system of position (or series) that is not in conformity with his/her capacity, the employee should be appointed first, then the agency of employment should arrange a professional conversion training within one year after the assignment, and when the employee has acquired the expertise required by the system of position of the reserved position, submit the case to the Ministry of Civil Service to be certified through civil servant qualification screening. The employee is exempt from the restrictions set forth in Article 18, Article 24, and Article 24-1 of the Civil Service Employment Act.

When a civil servant has been transferred to a new post due to the promotion of position, the civil servant’s treatment should be provided according to the standard of the new post’s rated grade.
The treatment in a new post of a civil servant who is not specified in the provisions of the preceding Paragraph should be provided according to the following rules:
1.The basic pay and seniority pay of a civil servant should follow the salary grade of a confirmed appointment in accordance with Article 11 of the Public Functionaries Remuneration Act.
2.When the technical or profession additional pay, or supervisory differential pay having been provided to a new position is lower than those of the original position, it is permitted to make up the difference and the difference should be incorporated into and canceled out in the adjustment of treatment.
3.When a supervisor has been adjusted to be a non-supervisor position, the officer should no longer receive the supervisory differential pay. However, if the sum of the basic (seniority) pay and technical or profession additional pay of the new position become lower than that of the original position, it is permitted to make up the difference and the difference should be incorporated into and canceled out in the adjustment of treatment.
4.When a non-supervisor in a Senior Position who has being receiving the supervisory differential pay and has been adjusted to take a non-supervisor position, he/she should be considered together with other non-supervisors in a Senior Position in the agency of employment and be paid with the supervisory differential pay rated in accordance with the provisions specified in Regulations Governing Additional Pay for Civil Servants.
5.Regional additional pay, other statutory additional pays and remunerations should be handled according to the regulations applicable to the agency of employment.
The treatment adjustment specified in Subparagraphs 2 and 3 of the preceding Paragraph refers to the treatment adjusted resulting from salary and allowances adjusting, job transfer (promotion), and wage raise or promotion based on annual performance related to all military servicemen, civil servants, teachers, and employees in the state.
For an employee specified in Paragraph 2 being on secondment to another agency, the employee’s treatment should be paid according to the standard of the new post’s rated grade.

When an agency have to be streamlined in conjunction with the organizational adjustment of the Executive Yuan, a civil servant employed by the agency may, within seven (7) months before the agency’s functional adjustment takes effect and with the consent of their employing agency, take voluntary retirement without being subject to the restrictions set forth in Subparagraph 2, Paragraph 1, Article 4, of the Civil Service Retirement Act, provided the civil servant meets one of the following conditions:
1.A civil servant who has served over 20 years.
2.A civil servant who has served over 10 years and has at least attained the age of 50 years.
3.A civil servant who has served at one’s highest job grade with the highest attainable seniority pay for at least 3 years.
A civil servant applying for retirement according to Subparagraph 1 of the preceding Paragraph and having at least attained the age of 55 years may select to receive monthly retirement or combination of different options of retirement payment. A civil servant applying for retirement according to Subparagraph 2 and Subparagraph 3 of the preceding Paragraph should only be eligible for a lump sum retirement payment.
Where a civil servant is not eligible during the period specified in Paragraph 1, the civil servant may apply for severance.

A civil servant applying for retirement or severance pursuant to the preceding Article should be paid the retirement payment under the Civil Service Retirement Act, or the severance payment under the Regulations Governing Civil Service Severance Pay, and receive an additional one time total pay amount relief payment at the maximum amount equivalent to 7 months of his/her monthly salary. A civil servant applying for deferred voluntary retirement or severance should begin to receive an additional total pay amount relief payment , starting from the starting date of the preferential retirement/separation period set out in Paragraph 1 of the preceding Article, for each month of delay, to reduce the amount by one-month relief payment, until the expiration of the preferential retirement/separation period, after which no such payment should be provided.
When a civil servant’s effective date of age-limited or compulsory retirement falls within the preferential retirement/separation period specified in Paragraph 1 of the preceding Article, the civil servant should receive an additional total pay amount relief payment, for each month in advance of scheduled full retirement or severance, to pay additional amount by one-month relief payment.
The period for each month of delay expressed in Paragraph 1 refers to the period starting from the same date of the first next month within the preferential period of retirement/separation specified in the preceding Article and ending on the date one day before the same date in the second next month, and so forth. The period for each month in advance of scheduled full retirement or severance expressed in the preceding Paragraph refers to the period starting from the 16th day one month before a civil servant’s effective date of age-limited or compulsory retirement and ending on the 17th day two month before the effective date, and so forth, in accordance with Paragraph 2, Article 7 of the Enforcement Rules for Civil Service Retirement Act.
For an employee specified in Paragraph 1 and 2 who had retired and has been reemployed within 7 months starting from the effective date of age-limited or compulsory retirement, the reemploying agency should reclaim pro rata the excess additional total pay amount relief payment and return the payment to the original paying agency, transferred or merged agency, or the superior agency.
The additional total pay amount relief payment mentioned in Paragraph 1, 2, and preceding Paragraph refers to the sum calculated from the month of effective retirement or severance of basic (seniority) pay, technical or profession additional pay, and supervisory differential pay. These additional total pay amount relief payments should be paid by the original agency of service with its designated budget founds.

When an agency have to be streamlined in conjunction with the organizational adjustment of the Executive Yuan, an employee who has successively worked for at least one full year and separated from service with the consent of the employing agency before the expiration of contract, and the effective date of separation falls within the preferential retirement/separation period specified in Paragraph 1 of Article 11, should be paid in conformity to the Regulations for Separation Pays for Contract Employees of Government Agencies and Schools and receive one time additional monthly pay of employment at the maximum amount equivalent to 7 months of his/her monthly pay of employment. An employee applying for deferred separation should begin to receive additional monthly pay of employment, starting from the starting date of the preferential retirement/separation period set out in Paragraph 1 of Article 11, for each month of delay, to reduce the amount by one-month pay of employment, until the expiration of the preferential retirement/separation period, after which no such payment should be provided. When an employee’s expiration date of contract falls within the preferential retirement/separation period specified in Paragraph 1 of Article 11, the employee should receive additional monthly pay of employment, for each month in advance of separation form office, to pay additional amount by one month monthly pay of employment.
It should be permissible to apply the procedure specified in Paragraph 3 of the preceding Article to determine the period of one month referred in the preceding Paragraph. These additional monthly pay of employment should be paid by the original agency of service with its designated budget founds.
For an employee specified in Paragraph 1 who had retired and has been reemployed within 7 months starting from the effective date of separation, the reemploying agency should reclaim pro rata the excess amount of the additional monthly pay of employment and return the payments to the original paying agency, transferred or merged agency, or the superior agency.

When an agency have to be streamlined in conjunction with the organizational adjustment of the Executive Yuan, a security guard employed pursuant to the Regulations Governing the Establishment of Security Guards by Agencies, Schools and Organizations may take voluntary retirement, if he/she is eligible under Subparagraph 1 or 2, Paragraph 1 of Article 11 and with the consent of their employing agency.
When an employee specified in Paragraph 1 of Article 11 who has separated from the service within the preferential retirement/separation period and does not conform to the requirements of separation, the employee may apply for severance.
An employee specified in Paragraph 1 should receive separation payment, or severance payment, in accordance with the Regulations Governing the Establishment of Security Guards by Agencies, Schools and Organizations, and an additional one time monthly payment of salary at the maximum amount equivalent to 7 months of his/her monthly salary. A security guard applying for deferred voluntary retirement or severance should begin to receive an additional monthly payments of salary, starting from the starting date of the preferential retirement/separation period set out in Paragraph 1 of Article 11, for each month of delay, to reduce the amount by one-month salary payment, until the expiration of the preferential retirement/separation period, after which no such payment should be provided.
When a security guard’s effective date of age-limited or compulsory separation falls within the preferential retirement/separation period specified in Paragraph 1 of Article 11, the security guard should receive additional monthly payments of salary at the amount equivalent to their total monthly salaries for the number of months of their early separation.
It should be permissible to apply the procedure specified in Paragraph 3 of Article 12 to determine the period of one month referred in the preceding two Paragraphs.
For an employee specified in Paragraph 1 and 2 who had been separated from service or given severance and has been reemployed within 7 months starting from the effective date of separation, the reemploying agency should reclaim pro rata the excess amount of the additional monthly payments of salary and return the payments to the original paying agency, transferred or merged agency, or the superior agency.
The additional monthly payments of salary mentioned in Paragraph 3, 4, and preceding Paragraph refers to the sum calculated from the month of effective separation or severance of monthly salary, profession additional pay, and supervisory differential pay. These additional monthly payment of salary should be paid by the original agency of service with its designated budget founds.

When an agency have to be streamlined in conjunction with the organizational adjustment of the Executive Yuan, a maintenance worker (including technician and driver) employed pursuant to the Regulations for Office Management before its annulment and the Guidelines for the Management of Maintenance Workers may take voluntary retirement, if he/she is eligible under Subparagraph 1 or 2, Paragraph 1 of Article 11 and with the consent of the employing agency.
When an employee specified in Paragraph 1 of Article 11 who has separated from the service within the preferential retirement/separation period and does not conform to the requirements of retirement, the employee may apply for severance.
An employee specified in Paragraph 1 should receive separation payment, or severance payment, in accordance with the Labor Standards Act, Guidelines for the Management of Maintenance Workers, and the Service and Labor Substitution Program for Agencies and Schools under the Central Government, and an additional one time total salary pay amount relief payment at the maximum amount equivalent to 7 months of his/her monthly salary. A maintenance worker applying for deferred voluntary retirement or severance should begin to receive an additional payments of total salary pay amount relief payment, starting from the starting date of the preferential retirement/separation period set out in Paragraph 1 of Article 11, for each month of delay, to reduce the amount by one-month salary payment, until the expiration of the preferential retirement/separation period, after which no such payment should be provided.
When a maintenance worker’s effective date of age-limited or compulsory retirement falls within the preferential retirement/separation period specified in Paragraph 1 of Article 11, the maintenance worker should receive an additional total salary pay amount relief payment at the amount equivalent to their total monthly salaries for the number of months of their early retirement.
It should be permissible to apply the procedure specified in Paragraph 3 of Article 12 to determine the period of one month referred in the preceding two Paragraphs.
For an employee specified in Paragraph 3 and 4 who had retired and has been reemployed within 7 months starting from the effective date of age-limited or compulsory retirement, the reemploying agency should reclaim pro rata the excess additional total salary pay amount relief payment and return the payment to the original paying agency, transferred or merged agency, or the superior agency.
The additional total salary pay amount relief payment mentioned in Paragraph 3, 4, and preceding Paragraph refers to the sum calculated from the month of effective retirement or severance of basic (seniority) salary pay, profession additional pay. These additional total salary pay amount relief payments should be paid by the original agency of service with its designated budget founds.

Employees, being ceased from service, in suspension (including pending dismissal), or in unpaid leave, have been transferred or assigned along with the organizational adjustment of the Executive Yuan, the original agency should produce a list of the employees and transfer them to the new agency to continue execution. It should be permissible to allow an employee in unpaid leave to resume his/her civil service, if the employee in unpaid leave has applied for the resumption. An employee who has obtained the resumption of civil service with salary or returned to the civil service with salary, as by law provided, but is unwilling to be transferred in conjunction with the organizational adjustment of the Executive Yuan, may apply for retirement or severance in conformity to the provisions of this Act.
Any of employees specified in the preceding Paragraph who have resumed or returned civil service after organizational and functional adjustment should be processed under the terms of Article 9 and 10.

Any of employees specified in Paragraph 1 of Article 13, when they withdraw from the Civil Servant and Teacher Insurance (hereinafter referred to as the “Government Insurance”), should be permitted to receive the payment of old-age benefit on the Government Insurance in conformity to the provisions, and in addition, it should be permissible to receive compensation for the loss of seniority earned on the Government Insurance in accordance with the payment criteria specified in Article 14 of the Civil Servant and Teacher Insurance Act.
When any of the employees specified in the preceding Paragraph who have received the compensations and later re-participated in the Government Insurance to receive the payment of old-age benefit, the underwriter should withhold the compensations being applied to receive, and the compensations should not be subject to the restrictions that compensation may not be the object of assignment, offset, detain, or guarantee, specified in Article 18 of the Civil Servant and Teacher Insurance Act. However, if the amount of received payment of old-age benefit is less than the amount of the compensation, only the amount of the compensation equivalent to the amount of received payment of old-age benefit should be returned.
The compensation specified in Paragraph 1 should be provided from designated budgets of the original agency. The underwriter should return the funds withheld in conformity to the preceding Paragraph to original compensation paying agency.

During the effective period of this Act, the Executive Yuan in conjunction with the Examination Yuan should stipulate regulations to handle the following matters and exempt them from the restrictions of prevailing laws and regulations:
1.Subsidies for purchase (construction) loans of civil servants’ residences.
2.Legally extended stay (borrowing) of employee dormitories.
3.Training and continuing education of civil servants.
4.Compensation operations for the loss of seniority earned on the Government Insurance.
5.Paying agencies of retirement payment and survivor relief.
6.Competent agencies of caring for retirees and the survivors of civil servants.
7.Other matters concerning the protection of interests and rights of the employees.

The provisions of this Act concerning protection of rights and interests of the employees may be applicable, mutatis mutandis, to the military personnel of Costal Guard Administrative, Executive Yuan, as well as personnel of agencies appointed pursuant to their respective organic law and regulations. The Executive Yuan should prescribe the relevant regulations.

This Act should be applicable, mutatis mutandis, to central government agencies other than the Executive Yuan.

Except that the implementation date of Article 6, Article 7 and Articles 11 to 19 should be determined by executive orders issued by the Executive Yuan, this Act should be implemented starting on January 1, 2012.