For your information, an explanatory order regarding Article 13, Paragraph 1, Item 6 of the "Act Governing Retirement, Severance, and Survivors' Benefits for Public School Faculty and Staff" (hereinafter referred to as the Retirement Benefits Act) issued by the Ministry of Education.

Description:
1. In accordance with the letter from the Ministry of Education dated June 5, 114 (2025), Ref. No. TAI-CHIAO-REN(4)-1134203520B, and attached are the original letter and relevant attachments.

2. Article 13, Paragraph 1 of the Retirement Benefits Act stipulates: "When faculty and staff retire, are severed, or receive survivors' benefits in accordance with this Act, the calculation of their service years after the implementation of the new retirement benefits system shall be handled as follows: 1. It shall be calculated based on the actual number of days for which retirement benefit fund contributions have been made in accordance with the law. ... 6. Faculty and staff who, after the implementation of the new retirement benefits system, have served in other public service positions that can be counted in accordance with other laws, or have served as substitute teachers in public schools as stipulated in Article 12, Paragraph 1, Item 1, may apply to the retirement benefit fund management authority to make up for the principal and interest of the retirement benefit fund contributions within 10 years from the date of their transfer to a position with salary. The principal and interest to be paid shall be calculated by the retirement benefit fund management authority based on their 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 in one lump sum before their years of service can be counted. ..."

3. Furthermore, according to the Ministry of Education's letters dated January 28, 1991 (Ref. No. TAI-REN-04991) and February 17, 1992 (Ref. No. TAI-REN-08189), graduates of normal universities and colleges who were assigned for internships occupied established positions in schools and were paid the same salary 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 Governing Internships and Service for Students of Normal Universities and Colleges, the internship years of intern teachers reassigned to private schools may be counted for retirement purposes, similar to those of interns assigned to public elementary and secondary schools.

4. Since all service years after the implementation of the new retirement benefits system must have retirement benefit fund contributions made to be counted for retirement, the aforementioned explanatory order has been issued to regulate the supplementary payment of retirement benefit fund contributions for graduates of normal universities and colleges who were reassigned to private schools for internships. Those who have transferred to public school faculty and staff positions may apply to make up for the retirement benefit 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.