It is hard to find the related articles or studies regarding the implementation of the new pension system in Taiwan, Public Service Pension Fund, since the Fund founded only for nine years. So this paper is try to analyze the reasonability concerning the aspects related to PSPF below:the regulation on the collection of contributions and the payment of pensions for different types of participants, the real data of collection and payment, the outcome of actuary study on PSPF and the process and issues to adjust the contribution rate.The PSPF's regulation on payment of pensions, for example, the service length, the age to receive pension and the linkage between retiring salary and pensions, is varied among different types of participants, the civil servants, service men and public teachers. The payment factors mentioned above really affect the finance structure of PSPF. So if the contributions rate for different types of participants was the same and not based on the fair rate from the suggestion of actuary study on PSPF, it will really impact the system and the operation of PSPF as well. What mentioned above are the main points this paper tries to focus on.