主旨：國科會補助延攬客座科技人才作業要點核定補助之研究發展費調整案，請查照。

說明：
一、內政部114年5月2日台內訓字第1141204269號函，調整研發
替代役用人單位進用研發替代役役男應繳納之研究發展費金額，其中研發替代役用人單位進用115年度(含)以後率取之研發替代役役男，應按月繳納之研究發展費金額，調整為具碩士學歷者新臺幣4萬6,700元；具博士學歷者新臺幣5萬2,500元，合先敘明。
二、依據本要點第八點規定，研究發展費係指申請機構依替代役實施條例規定，應按月向主管機關繳納之費用；申請機構延攬之博士後研究人員，如為研發替代役之第二階段服役期間者，其應繳納之研究發展費由國科會補助。
三、凡依本要點經國科會核定補助之博士後研究人員，如為研發替代役用人單位進用115年度(含)以後率取之研發替代役役男，其應繳納之研究發展費差額，請申請機構逕依本要點第十二點規定，備函檢附研究發展費繳費憑證、經費核定清單及本函影本等資料到會，無須個案辦理計畫變更追加研究發展費差額。
Subject: This document outlines adjustments to the research and development (R&D) fee subsidies approved by the NSTC for recruiting visiting science and technology personnel.

Explanation:
1. The Ministry of the Interior's letter dated May 2, 2025 (Taiwan Internal Training No. 1141204269) adjusts the R&D fee amount payable by employers employing R&D alternative service personnel. Specifically, for R&D alternative service personnel recruited in 2026 or later, the monthly R&D fee is adjusted to NT$46,700 for those with a Master's degree and NT$52,500 for those with a Doctoral degree.

2. According to point 8 of these guidelines, R&D fees refer to the fees payable monthly by the applicant institution to the competent authority in accordance with the Alternative Service Implementation Act. For postdoctoral researchers recruited by the applicant institution, if they are serving in the second phase of their R&D alternative service, their R&D fees will be subsidized by the National Science Council.

3. For postdoctoral researchers who have been approved for subsidies by the National Science Council in accordance with these guidelines, if they are employed by an alternative service unit and are male personnel selected for alternative service in 2026 (inclusive) or later, the difference in research and development fees payable should be submitted by the applying institution in accordance with the provisions of point 12 of these guidelines. The institution should submit a letter with the payment voucher for research and development fees, the list of approved funds, and a copy of this letter to the meeting. There is no need to process the plan change and add the difference in research and development fees on a case-by-case basis.