附表三 公務人員退休資遣撫卹法第三十七條附表—退休公務人員經審定退休年資之退休所得替代率對照彙整表
實施期間|中華民國一百零 | 中華民國一百零 中華民國一百十 中華民國一百十 中華民國一百十 中華民國一百十 中華民國一百十 中華民國一百十 中華民國一百十 中華民國一百十 中華民國一百十
八年一月一日
七年七月一日至九年一月一日至年一月一日至一年一月一日至二年一月一日至三年一月一日至四年一月一日至五年一月一日至六年一月一日至七年一月一日至
| 一百零八年十二 一百零九年十二百十年十二月三 一百十一年十二 一百十二年十二 一百十三年十二〇一百十四年十二○一百十五年十二 一百十六年十二〇一百十七年十二
十一日 月三十一日
月三十一日 月三十一日
月三十一日
月三十一日
月三十一日
月三十一日
月三十一日
月三十一日
77.5%
76.0%
74.5%
73.0%
71.5%
70.0%
68.5%
67.0%
65.5%
64.0%
77.0%
75.5%
74.0%
72.5%
71.0%
69.5%
68.0%
66.5%
65.0%
63.5%
76.5%
75.0%
73.5%
72.0%
70.5%
69.0%
67.5%
66.0%
64.5%
63.0%
76.0%
74.5%
73.0%
71.5%
70.0%
68.5%
67.0%
65.5%
64.0%
62.5%
75.5%
74.0%
72.5%
71.0%
69.5%
68.0%
66.5%
65.0%
63.5%
62.0%
73.5%
72.0%
70.5%
69,0%
67.5%
66.0%
61.5%
72.0%
70.5%
69.0%
66.0%
64.5%
60.0%
70.5%
69.0%
67.5%
64.5%
63.0%
58.5%
69.0%
61.5%
57.0%
67.5%
60.0%
55.5%
66.0%
58.5%
54.0%
64.5%
57.0%
52.5%
63.0%
55.5%
51.0%
61.5%
54.0%
49.5%
60.0%
48.0%
58.5%
46.5%
57.0%
45.0%
55.5%
43.5%
54.0%
42.0%
52.5%
40.5%
39.0%
37.5%
36.0%
34.5%
33.0%
31.5%
比率
任職年資
四
三十九
三十八
三十七
三十六
三十五
三十四
三十三
三十二
三十一
三十
二十九
二十八
二十七
二十五
二十三
二十二
十九
75.0%
73.5%
72.0%
十八
70.5%
69.0%
67.5%
66.0%
64.5%
63.0%
61.5%
60.0%
67.5%
66.0%
64.5%
63.0%
61.5%
60.0%
58.5%
57.0%
55.5%
54.0%
52.5%
51.0%
66.0%
64.5%
63.0%
61.5%
60.0%
58.5%
57.0%
55.5%
54.0%
52.5%
58.5%
54.0%
51.0%
57.0%
52.5%
49.5%
55.5%
51.0%
48.0%
54.0%
49.5%
46.5%
52.5%
51.0%
49.5%
48.0%
45.0%
51.0 %
49.5%
48.0%
46.5%
43.5%
49.5%
48.0%
46.5%
45.0%
42.0%
48.0%
46.5%
45.0%
43.5%
40.5%
46.5%
45.0%
43.5%
42.0%
39.0%
十五
45.0%
43.5%
42.0%
40.5%
39.0%
37.5%
註記:退休公務人員退休審定年資未滿十五年者,其退休所得替代率以十五年計。
67.5%
66.0%
64.5%
63.0%
61.5%
60.0%
58.5%
57.0%
55.5%
54.0%
52.5%
51,0%
49.5%
48.0%
46.5%
45.0%
63.0%
61.5%
60.0%
58.5%
43.5%
42.0%
40.5%
57.0%
55.5%
52.5%
51.0%
49.5%
48.0%
46.5%
45.0%
43.5%
42.0%
40.5%
39.0%
37.5%
36.0%
64.5%
63.0%
61.5%
60.0%
58.5%
57.0%
55.5%
54.0%
52.5%
51.0%
49.5%
48.0%
46.5%
45.0%
43.5%
42.0%
40.5%
39.0%
37.5%
36.0%
34.5%
63.0%
61.5%
60.0%
58.5%
57.0%
55.5%
54.0%
52.5%
51.0%
49.5%
48.0%
46.5%
45.0%
43.5%
42.0%
40.5%
39.0%
37.5%
36.0%
34.5%
33.0%
62.5%
62.0%
61.5%
61.0%
60.5%
60.0%
58.5%
57.0%
55.5%
54.0%
52.5%
51.0%
49.5%
48.0%
46.5%
45.0%
43.5%
42.0%
40.5%
39.0%
37.5%
36.0%
34.5%
33.0%
31.5%
30.0%