公務人員個人專戶制退休資遣撫卹法

This provision says that retirement, severance, death benefits, and pension fund savings for civil servants first appointed on or after July 1, 2023 are governed by this Act.

This provision sets how retirement-contribution payments are handled during leave without pay, including seconded public servants and parental leave without pay.

退撫基金管理機關可委託機構辦理相關業務，但退撫儲金原則上不得被扣押、讓與、抵銷、供擔保或挪作他用；其投資組合設計、未選擇時的配置，以及相關辦法都要報請銓敘部核定。

Certain departing civil servants may apply to withdraw their retirement savings in one lump sum, or defer payment until age 60; if they die before payment, their heirs may apply for the lump-sum payout.

公務人員辦理退休、資遣或撫卹時，年資要按依法撥繳退撫儲金費用的實際日數計算。

Certain public servants and applicants may keep adding to pension reserve funds or count prior service only if they make required lump-sum retroactive payments within the stated time limits.

已領退撫給與或退離給與的人員再任公務人員時，不得繳回已領給與；其重行退休或資遣時，任職年資自再任日起計算。

公務人員退休分為自願退休、屆齡退休及命令退休；依法銓敘審定之法官不適用屆齡退休與命令退休，但符合本法退休條件時可以申請退休。

Public servants meeting specified service, age, medical, disability, terminal illness, or indigenous-status conditions may be allowed voluntary retirement.

符合特定年資或年齡條件的公務人員，服務機關應准其自願退休。

公務人員任職滿五年且年滿六十五歲，應辦理屆齡退休。

本法的主管機關是銓敘部。

If a civil servant has served five years and meets one of the listed conditions, the service agency must proactively apply for mandatory retirement.

符合條件的因公傷病人員，命令退休不受任職年資滿五年的限制。

Certain civil servants must be laid off if one of the listed conditions applies, but civil servants appointed as confidential staff are excluded from the layoff rule for the second listed condition.

公務人員資遣要先經服務機關首長考核，並送權責主管機關或其授權機關核定；相關文件要送審定機關審定年資，最後由退撫基金管理機關核給資遣給與。

Certain civil servants’ retirement or layoff applications must not be accepted, and some affected persons are first suspended and may receive half pay during the relevant period.

符合前條特定情形且已逾屆退日的公務人員，應在原因消滅後六個月內向原服務機關提出書面申請退休；若在期限內死亡，遺族可一次請領個人專戶累積金額。

This provision lists three pension types and says the mixed pension for civil servants under item 3 is calculated proportionally from the lump-sum and monthly pension amounts.

依本法退休且任職未滿15年的公務人員，原則上領一次退休金；任職滿15年的公務人員，原則上可依前條第一項所定種類擇一領取退休金。

This provision sets how retirement benefits are paid from a personal account and gives retirees several payout and management choices.

A civil servant who chooses the listed monthly pension option must, when starting to receive it, pay a lump sum and take out annuity insurance.

This provision defines who is covered by the Act, excludes certain people with specified prior public-service or related service, and limits retirement, severance, and pension handling to current employees unless the Act says otherwise.

公務人員因公傷病命令退休時，部分年資不足可按一定年數計給；服務機關與各級政府在特定情況下要補提撥、支給或接續發給退休金。

符合條件的公務人員可一次加發最高七個月俸給總額慰助金；若提前到屆齡退休前七個月內，則按提前退休月數發給。

公務人員的資遣給與原則上以其個人專戶累積總金額一次給付。符合條件者可申請暫不領取，並由退撫基金管理機關管理；最遲在年滿60歲時一次發還未領取的本息。

死亡後，個人專戶剩餘金額原則上由遺族領回；未再婚配偶先領二分之一，其餘依順序由子女、父母、兄弟姊妹、祖父母平均領受。

符合條件時，保險業要一次給付遺族年金保證金額餘額；但若契約另有約定由遺族續領，依契約辦理。

符合條件時，原服務機關可以先行支付喪葬費；符合資格的大陸地區遺族須在法定請求權時效內請領個人專戶餘額，且合計金額不得超過新臺幣200萬元。

If a person receiving certain benefits makes a will before death and names a recipient for the balance of their individual account, that will controls. A retiree’s minor child beneficiary share cannot be lower than the share the child was originally entitled to receive.

公務人員在職死亡時，由其遺族或服務機關申辦撫卹；若在休職、停職或留職停薪期間死亡，遺族或服務機關也可依本法申辦撫卹。

公務人員在職死亡時，原則上可因病故、意外死亡，或因執行公務致死亡而辦理撫卹；自殺原則上比照病故或意外死亡，但特定情形不予撫卹。

在職公務人員因公死亡者，應辦理因公撫卹。

This article defines several pension and retirement-related terms used in the law.

This article assigns the review committee to determine certain duty-related death cases based on facts and doctrine, requires it to use a specific review guideline for some sudden-illness and overwork death cases, and says the review mechanism follows the relevant enforcement rules.

公務人員在職死亡時，撫卹金依相關規定發給；不足部分由各級政府編預算續發，遺族領月撫卹金期間其個人專戶餘額由退撫基金管理機關代為投資，收益不得低於當地銀行二年期定存利率，不足由國庫補足。

Certain public servants who die in the course of duty are treated as having deemed service years for survivor benefits.

If a civil servant dies and leaves minor children, each minor child receives an additional monthly survivor pension increase until adulthood.

For civil servants covered by this provision, local and central governments must budget and pay funeral subsidies in certain death cases, and they may grant meritorious pension benefits to civil servants with medals or special merit.

公務人員死亡後，其撫卹金按配偶與遺族順序領受。

同一順序的月撫卹金領受遺族如果在期限內都喪失領受權，應先結算亡故公務人員個人專戶的剩餘金額，再依次由下一順序遺族平均領受；若沒有下一順序遺族、下一順序遺族也都喪失領受權，或專戶沒有剩餘金額，則不再發給。

This provision lets a deceased benefit recipient’s children take over, lets a public employee use a will to name benefit recipients, and lets heirs apply to recover the employee’s own retirement contributions if there are no eligible survivors.

公務人員請領退休金及資遣給與原則上不得由他人代為申請或領受，但有五種例外。

When a civil servant or their survivors apply for retirement-and-pension benefits under this Act, the reviewing agency must issue the decision in writing as an administrative disposition.

This provision says the benefits claimed by public servants or their survivors under this law are divided into retirement pension, severance benefit, retirement and compensation fund savings, and survivor benefit, all collectively called retirement and compensation benefits.

本條規定退撫給與原則上以金融機構直撥入帳方式發給，並列出一次退休金、月退休金、資遣給與、撫卹金的發給時點與頻率。

This article says several civil-service retirement, survivor, severance, and related benefits are paid from specified sources, including personal accounts or budgeted funds from service agencies or governments.

公務人員或其遺族請領的退撫給與權利原則上不得讓與、抵銷、扣押或供擔保，但有特定例外；領受人也可以開立專戶存入退撫給與。

退撫給與溢領或誤領時，主管機關可命當事人限期繳回，逾期可強制執行，並在特定情況下加計年息百分之二或自專戶扣回。

公務人員或其遺族請領退撫給與的權利，原則上應在行政程序法所定的公法上請求權期間內行使。

Certain public servants, survivors, and monthly pension recipients lose the right to claim or continue receiving retirement/survivor benefits if specified disqualifying events occur.

公務人員若在職期間涉犯貪污、瀆職或利用職務犯其他罪，且先退休、資遣或離職後才判刑確定，可能被剝奪或減少政府提撥的退撫儲金，已領的也可追繳。

申請退休、資遣或請領撫卹金的人員或遺族，若不服審定結果，可以依公務人員保障法提起救濟；如有明顯錯誤、新事實或新證據，也可以依行政程序法辦理再開程序。

符合條件的公務人員離婚配偶，可以請求分配該公務人員的退休金；請求權不得讓與或繼承，且有2年與5年的消滅期限。

離婚的公務人員配偶可以依前條請求分配退休金；協議不成或分配不公平時，可聲請法院裁定，且相關文件應經公證。

公務人員退撫儲金監理應由監理會辦理，並聘請政府機關代表、公務人員代表及相關專業學者；監理會成員中，公務人員代表與專家學者合計不得少於半數。

If a divorced spouse of a civil servant meets the conditions in Article 55(1), they lose the right to share that civil servant’s retirement pension under Article 58.

符合條件的公務人員離職後，年資可保留，並可在年滿65歲後6個月內提出書面與證明文件辦理年資及退休金審定。

符合條件的公務人員可以併計其他年資，以取得月退休金；第二項人員並須在年滿65歲後6個月內書面送件審定。

依前二條規定支領退休金者，也適用第56條規定。

政府應編列預算，支應退撫基金管理機關辦理相關業務所需經費，以及個人專戶運用收益不足法定補足標準時的經費。

退撫基金管理機關在辦理本法規定業務時，其相關帳冊、單據及業務收支都免課稅捐。

Public servants applying for voluntary retirement or retirement at the age limit must submit an application form and supporting documents, and the service agency must send the case to the adjudicating authority within the specified pre-retirement window.

退休或退撫給與的選擇，原則上要在申請時慎重決定；在退休生效前變更或撤回申請，需經服務機關同意；生效後，原則上不得再請求變更。

This provision says how to determine civil servant retirement age and certain relatives: use household registration records, count from the date of birth in full, and determine the relatives mentioned in Articles 33 and 45 from registered household data.

本法的施行細則由考試院訂定。

銓敘部委任公務人員退休撫卹基金管理機關辦理公務人員退撫儲金的收支、管理及運用業務。

This provision states that the law takes effect on 1 July 2023 (ROC calendar).

公務人員初任到職時，退撫基金管理機關要為其設立個人專戶；任職期間，公務人員與政府按月撥繳退撫儲金費用及自願增加提繳費用，存入該專戶。

本條規定公務人員退撫儲金的按月提繳比例、可自願加繳的上限，以及特定期間應停止撥繳；多撥的款項要追回，未返還可移送行政執行。

Chapter 1: General Provisions.

This chapter concerns how retirement/pension seniority is counted.

This chapter is titled “Retirement and Dismissal.”

第 五 章 撫卹

本章標示退撫給與的支（發）給、保障及變更事項。

This chapter concerns transfer of seniority treatment.

This is a chapter heading for supplementary provisions.

This chapter is about the preparation and management of retirement pension fund deposits.