To inform you about the case of private school principals and teachers whose service years as teachers in military and police academies are to be included for the calculation of their retirement pay, survivor benefits, or severance pay.

Explanation:
1. In accordance with the Ministry of Education's letter No. Tai Jiao Ren (4) Zi Di 1100014594B dated May 19, 110 (2021).
And attached is a copy of the original letter and its attachments.

2. According to Article 2, Paragraph 2 of the Teacher Act, it is stipulated that military and police academies, when handling matters related to full-time teachers in accordance with this Act,
shall have their respective competent authorities as the competent authorities referred to in this Act, except for qualification certification and review.
Article 3, Paragraph 2 stipulates that full-time teachers appointed by military and police academies in accordance with this Act and the Regulations on the Employment of Educational Personnel,
shall be subject to the provisions of this Act, unless otherwise provided by law. Article 37 stipulates that when teachers transfer between public and private schools,
their service years for which retirement pay, survivor benefits, separation pay, or severance pay have not yet been granted shall be calculated cumulatively.
3. Furthermore, Article 12, Paragraph 5 of the Regulations on Retirement, Survivor Benefits, Separation, and Severance Pay for Faculty and Staff of Juristic Persons and Their Affiliated Private Schools (hereinafter referred to as the Private School Retirement and Survivor Benefits Regulations) stipulates that private school principals and teachers,
who have previously served as full-time, tenured, qualified principals or teachers in public schools, and whose service years have not been granted retirement pay, refund of severance pay, or severance pay, may have their service years cumulatively calculated after verification and certification by their original service school, and their retirement pay, survivor benefits, or severance pay shall be calculated and disbursed proportionally to the approved service years.

Service years in public schools before February 1, 1996 (85/01/31), shall be paid by the competent authority of their last service school; service years in public schools after February 1, 1996 (85/02/01), shall be paid by the Bureau of Retirement Funds.
4. In reference to the intent of the aforementioned provisions, the service years of private school principals and teachers who have served as full-time, qualified civilian teachers within the establishment of military and police academies and have not received retirement pay or severance pay may be cumulatively calculated by the Foundation for Private School Faculty and Staff Retirement and Survivor Benefits Management Committee after verification by the respective service schools or the Deputy Chief of Staff for Personnel of the Ministry of National Defense.
The benefits shall be calculated and disbursed in accordance with the Private School Retirement and Survivor Benefits Regulations and their enforcement rules. The Ministry of the Interior or the Ministry of National Defense shall be notified to pay the benefits corresponding to their service years in military and police academies.
師，未核給退休金、離職退費或資遣給與之任職年資，經
原服務學校覈實出具證明者，得併計其任職年資，按核定
年資比例，核計支給其退休金、撫卹金或資遣給與。85年1
月31日以前公立學校年資，由其最後服務學校之主管機關
支給；85年2月1日以後公立學校年資，由公務人員退休撫
卹基金管理委員會支給。

四、參照前述規定意旨，私立學校校長、教師曾任軍警校院編
制內專任文職合格教師未領退休金或資遣費之年資，得由
財團法人中華民國私立學校教職員退休撫卹儲金管理委員
會檢證分別向各該服務學校或國防部人事參謀次長查證屬
實後予以併計，依私校退撫條例及其施行細則規定核計給
與，通知內政部或國防部支付其曾任軍警校院年資應付之
給與。