When Will Military, Civil, and Educator Pension Arrears Be Paid? Calculate Your Net Pension Amount Online with One Click — 'Pension Freeze' Reassessment Offers 3 Timeframe Options

It has been eight years since the military, civil, and educator pension reform (nian gai) was implemented. A major shift occurred at the end of 2025 with the passage of the 'pension freeze' bill, which will result in back payments of pension differences for approximately 180,000 affected retired personnel by August 1, 2026.

Li Lai-hsi, former chairman of the National Association of Civil Employees, revealed earlier this month that the preferential deposit interest arrears had already been paid. On the 21st, he shared on Facebook that the 'Civil Servant Retirement Income Recalculation Net Amount Calculator,' developed by the Directorate General of Personnel Administration (DSPA), has gone live, allowing users to calculate their net pension amounts instantly.

In a post yesterday, Li shared the latest updates on pension arrears under the 'pension freeze' policy. He emphasized that the 'Civil Servant Retirement Income Recalculation Net Amount Calculator' enables retirees to bypass complex legal formulas and quickly compute their 'net payable amount' after pension reassessment. He outlined the following three steps to use the tool:

Step 1: Enter the核定 amounts - Monthly retirement pension before the implementation of the new retirement system (as stated in the income schedule) - Monthly retirement pension after the implementation of the new retirement system (as stated in the income schedule) - Monthly compensation (if applicable; otherwise, leave blank)

Step 2: Select retirement effective date range - Retired on or before June 30, 2022 (111.6.30) - Retired between July 1, 2022, and December 31, 2023 (111.7.1~112.12.31) - Retired on or after January 1, 2024 (113.1.1)

Step 3: Start calculating your net pension amount

The military, civil, and educator pension reform, initiated in 2017 and officially implemented on July 1, 2018, included key measures such as phasing out the 18% preferential deposit interest rate and gradually reducing the public servant income replacement rate from a maximum of 75% down to 60% (a 1.5% annual reduction).

With the passage of the 'pension freeze' bill, the decline in income replacement rates has been halted and will revert to the 2023 standard. However, due to the need for pension recalculations, approximately 180,000 retired civil servants across Taiwan must undergo income replacement rate reassessment. The evaluation process took about six months, and the DSPA has now clarified the timeline for back payments of 'pension differences' accrued between the law's effective date (December 28, 2025) and July 31, 2026.

According to the DSPA, all agencies must complete back payments by August 1, 2026. Li Lai-hsi, who recently lamented the 'gap' between current and retired staff regarding the '4% public sector salary increase,' revealed on Facebook on the 9th that he had successfully completed the 'retirement preferential deposit' back payment process. The preferential deposit interest arrears from January to July this year have already appeared in his account. 'It looks like next month’s retirement payment will definitely be issued under the new standard. The DSPA has finally woken up!'

He further stated that, from this perspective, the constitutional challenge to the 'pension freeze' is merely a 'fig leaf' used by the ruling DPP administration to face public opinion. Since the retirement and pension system applies uniformly to all civil servants—active and retired alike—without increasing government budget, there is no room for manipulation in the constitutional review process.