To inform you about the matter of granting leave subsidies and overtime pay for unused leave from January 1, 113, for civil servants who have fewer "working days" than "entitled leave days" in a given year due to retirement or other reasons.

Explanation:
1. In accordance with the letter from the Directorate-General of Personnel Administration, Executive Yuan (hereinafter referred to as the DGPA) dated December 27, 112, with reference number 1120025654, and enclosing a copy of the original letter (including attachments) for reference.

2. Article 1 of the Measures for Improving Leave for Civil Servants of the Executive Yuan and its Central and Local Agencies (hereinafter referred to as the Leave Improvement Measures) stipulates that civil servants are entitled to 10 days of leave annually, and no overtime pay for unused leave shall be granted if not fully utilized. Leave beyond the entitled leave days shall not be granted overtime pay for unused leave, unless it is due to the agency's official duties preventing the leave.

3. In order to optimize a friendly workplace environment, from January 1, 113, civil servants in government agencies and schools of the Taoyuan City Government who have fewer "working days" than "entitled leave days" in a given year due to retirement (including reaching retirement age, mandatory retirement upon reaching age, voluntary retirement), death, caring for parents, parental leave without pay and return to duty, or redundancy as stipulated in Article 22, Paragraph 1, Item 1 of the Civil Service Retirement, Separation, and Survivor Benefits Act (due to agency dissolution, organizational changes, or business contraction), may choose to receive leave subsidies and overtime pay for unused leave separately based on actual working days. Furthermore, the "entitled leave days that cannot be fully utilized" may be granted overtime pay for unused leave with leniency, without being subject to the restrictions of Article 1 of the Leave Improvement Measures.

4. For political appointees who meet the principle of having fewer "working days" than "entitled leave days" in the year of their retirement, leave subsidies and overtime pay for unused leave will be granted with leniency, similar to civil servants. However, political appointees with less than 3 years of service must still fully utilize their 14 entitled leave days and are not eligible for overtime pay for unused leave.

5. The intent of the DGPA's letter dated June 13, 112, with reference number 11230272521, has been incorporated into the DGPA's letter dated December 27, 112, and therefore, there is no need for separate reference. Consequently, the DGPA's letter dated June 13, 112, and the Taoyuan City Government's letter dated June 19, 112, with reference number 1120164205, are both no longer applicable from December 27, 112. Any other previous official letters (including those from the former Directorate-General of Personnel Administration, Executive Yuan) that are inconsistent with the aforementioned DGPA letter dated December 27, 112, will cease to be applicable from January 1, 113.