For [former] government employees and teachers, who receive pensions and who are later contractually hired as non-organic members with compensation offered from the public treasury, if the interest accrued from their respective and preferred savings for pensions or endowment insurance recovery　shall not be sufficient for their livelihood (for example, the accrued interest is lower than the monthly compensation of the consigned government employee with initial grade and class), then such preferred savings for pensions shall not be terminated. Any part of the Letter (74) Tai-Hwa-Ter-Shan-Tzu No. 22854 issued on June 12, 1985, by the Ministry of Civil Services that is in conflict with the explanation above shall no longer be applicable.

　　　 Government employees shall be faithful to their duties and serve the people. Similarly, the nation shall take care of and ensure such employees’ livelihood with proper retirement pensions or annuities upon their retirement to comply with the purposes of establishing institutions for the retirement of government employees as required in Article 83 of the Constitution. The regulations in connection with the Preferred Savings for Pensions of Retired Government Employees were established according to Article 31 of the Enforcement Rules of the Government Employee Retirement Act, as promulgated by the Examination Yuan. These regulations are a temporary measure adopted before the increase in the amount of government employee remuneration and the establishment of an annuity system. The purpose of these regulations is to encourage government employees to save their pensions. The livelihood of such retired government employees can thus be ensured by the interest accrued from such preferred savings. The Letter (74) Tai-Hwa-Ter-Shan-Tzu No. 22854 issued on June 12, 1985, by the Ministry of Civil Services states that retired government employees shall not receive such preferred savings upon their occupation of public office, such as employment in any public institution, school or academy, or employment as technicians and fellow workers or temporary workers who are paid from the public treasury. The purposes of such requirement are to prevent overlapping expenditures of the public treasury as well as maintenance of the retirement system, and we consider such requirement proper, in general. However, most such government employees and teachers who receive lump-sum? pensions and who are contractually hired as non-organic members with compensation offered from the public treasury were fundamental members. Their pensions or retirement allowances are limited, especially for those who retired before such pension laws were enacted. If the interest accrued from their respective and preferred savings for pensions or endowment insurance recovery shall not be sufficient for their livelihood (for example, the accrued interest is lower than the monthly compensation of the consigned government official with initial grade and class), we consider that the livelihood of such government employees and teachers cannot be ensured [without such preferred savings]. Compensation received by such government employees and teachers is limited as well, and we think it is insufficient. Therefore, such preferred savings shall not be terminated for other non-fundamental retired government employees and teachers as well as [organic] members compensated from the public treasury. Any part of the above letter issued by the Ministry of Civil Services that is in conflict with the explanation above shall no longer be applicable.