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法規 楊雅如 - 人事室 | 2025-12-15 | 點閱數： 251
一、 依據銓敘部114年12月8日部退三字第11459055072號函辦理。
二、 公務人員退休資遣撫卹法（以下簡稱退撫法）第45條第4項規定略以，亡故公務人員遺族領有依退撫法或其他法令規定核給之退休金、撫卹金、優存利息或其他由政府預算、公營事業機構支給相當於退離給與之定期性給付，不得擇領遺屬年金；但遺族選擇放棄本人應領之定期給與並經原發給定期給與之權責機關同意，得擇領遺屬年金。同法施行細則第59條明定退撫法第45條第4項所定遺族領有定期性給付，得否領取遺屬年金之適用範圍，並於111年9月23日修正時，增訂依勞工退休金條例請領之月退休金排除適用之規定。
三、 茲以公務人員個人專戶制退休資遣撫卹法（以下簡稱個人專戶制退撫法）及公立學校教職員個人專戶制退休資遣撫卹條例（以下簡稱個人專戶制退撫條例）所定退撫制度之給付方式屬確定提撥制，依個人專戶制退撫法或個人專戶制退撫條例規定辦理一般退休者，其所支領之月退休金，雖具定期給與之形式，實僅係由個人專戶之累積總金額（一次給與總額）分期請領，與依勞工退休金條例支領之月退休金相同，均非屬前開退撫法第45條第4項暨其施行細則第59條所定「定期且持續給付」之性質，爰亡故退休公務人員之遺族如係依個人專戶制退撫法或個人專戶制退撫條例辦理一般退休並支領月退休金者，得認屬退撫法施行細則第59條第2項適用範圍（即得請領依退撫法辦理退休並支<兼>領月退休金者，其亡故後之遺屬年金）。
四、 另，依個人專戶制退撫法或個人專戶制退撫條例規定辦理因公傷病命令退休者，其因公命令退休給付標準，均照退撫法及公立學校教職員退休資遣撫卹條例規定計給，所領月退休金具確定給付制之性質，自應屬退撫法第45條第4項規定所稱「相當於退離給與之定期性給付」，爰不得請領依退撫法辦理退休並支(兼)領月退休金者，其亡故後之遺屬年金（即屬退撫法施行細則第59條第1項適用範圍）。惟渠等人員如放棄支領因公傷病月退休金時，自應得請領上述遺屬年金。
五、 綜上，於退撫法施行細則第59條規定配合修正前，有關適用個人專戶制退撫法或個人專戶制退撫條例人員，得否請領依退撫法辦理退休並支(兼)領月退休金者，其亡故後之遺屬年金一節，請依前開說明及銓敘部114年12月8日部退三字第11459055071號令規定辦理。
  • 1141211縣府函.pdf
    1) 1141211縣府函.pdf
  • 銓敘部令.pdf
    2) 銓敘部令.pdf
  • 銓敘部函.pdf
    3) 銓敘部函.pdf
錯誤訊息
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