This study used simulative method to compare the payment structure of junior high school and elementary school teachers who take up additional administrative posts with that of homeroom teachers. Besides, it used Content Analysis to discuss the legalities of homeroom teachers’ allowance and its related problems. Moreover, this study cited the investigating pattern of Grand Justices, Tzong-Li Sheu and Yuh-Shiou Sheu, regarding differing opinion paper of Judicial Yuan Interpretation No. 596, “principle of equality,” in order to test the constitutionality and legality of authorized explanation of Ministry of Education concerning different specification between the payment structure of teachers who take up additional administrative posts and that of homeroom teachers. Lastly, based on its main findings, this study made five suggestions: Legislation on teachers’ payment is urgently needed; all ordinances about teachers’ payment and benefits should be integrated, and they should be integrated based on the recognition that teachers should be distinguished from civil servants; homeroom teachers’ allowance should be considered post allowance, like the allowance of teachers who take up additional administrative posts; homeroom teachers’ allowance, upon its legislation, should be adjusted to the actual financial situation of the government; whenever homeroom teachers are on paid or unpaid leave, their allowance should be handled by their schools’ budgets allocated by the government.