For your information, here is an interpretation of Article 13, Paragraph 1, Item 6 of the "Act Governing Retirement, Severance, and Pensions for Public School Faculty and Staff" (hereinafter referred to as the Pension Act).

Details:
1. In accordance with the Ministry of Education's letter No. Tai-Jiao-Ren(4) No. 1134203520B dated June 5, 2024, and attached is the original letter and relevant attachments.

2. Article 13, Paragraph 1 of the Pension Act stipulates: "When faculty and staff retire, are severed, or receive pensions in accordance with this Act, the calculation of their years of service after the implementation of the new pension system shall be handled as follows: 1. It shall be calculated based on the actual number of days for which pension fund contributions have been made in accordance with the law. ... 6. Faculty and staff who, after the implementation of the new pension system, have served in other public positions that can be counted in accordance with other laws, or have served as substitute military personnel in public schools as stipulated in Article 12, Paragraph 1, Item 1, may apply to the pension fund management authority to make up the principal and interest of the pension fund contributions within 10 years from the date of their transfer to the new position and salary. The principal and interest to be paid shall be calculated by the pension fund management authority based on the applicant's years of service and rank, comparing it with the contribution standards for faculty and staff of the same salary level during the same period, and the total compounded future value. The applicant shall pay the full amount once, after which their years of service may be counted. ..."

3. Furthermore, according to the Ministry of Education's letters No. Tai-Ren(80) No. 04991 dated January 28, 1991, and No. Tai-Ren(81) No. 08189 dated February 17, 1992, graduates of normal universities and colleges who were assigned for internships occupied established positions in schools and were paid the same as regular teachers. After completing their internships and being formally appointed, their internship years should be counted as years of service for faculty and staff for retirement purposes. According to Article 8 of the Regulations for Internships and Service of Students in Normal Universities and Colleges, the internship years of intern teachers reassigned to private schools may be counted for retirement purposes, similar to intern personnel assigned to public elementary and secondary schools.

4. Since all years of service after the implementation of the new pension system must have pension fund contributions made in order to be counted as retirement years, the aforementioned interpretation was issued to regulate the supplementary payment of pension fund contributions for graduates of normal universities and colleges who were reassigned to intern positions in private schools. Those who have transferred to public school faculty and staff positions may apply to make up the pension fund contributions within 10 years from the date of issuance of the above order. Those who apply more than 3 months later shall be subject to additional interest.