Employee welfare, retirement system and implementation thereof

• Employee welfare Implementation

• Health protection
  Purchase group accidental injury insurance, inpatient medical insurance, cancer medical insurance, and occupational injury insurance, offering comprehensive protection for employees and their families. In 2024, a total of 5 family members of employees were insured with the group insurance.
• Group insurance for employees’ family members
• Regular health check biennially

• Compensation and benefits
  Year-end bonus On March 28, 2025, the Company’s Board of Directors approved the distribution of 2024 employee compensation in the amount of NT$1,800,000 to be paid in cash.
• Employee compensation
• Share subscription rights for employees

• Activities organized by the Employee Welfare Committee
  Holiday bonuses The Company held its 2024 Annual Dinner at Siang Sian Restaurant in Taipei in January 2025. Company trips are organized every 2 years, and the destination for the 2023 trip was Vietnam.
• Birthday cash gift
• Allowance for special events
• Birthday party
• Annual dinner or spring party
• Overseas company trip

• Family support
  Maternity cash gift 11 employees applied for childcare allowance in 2024.
• Childcare allowance(1-6 years)
• Temporary work-from-home for school suspension/sick children
• Employee aid for critical illness

• Above the standards prescribed in the Labor Standards Act
  Flexible working hours In 2024, there were 5 typhoon days and one flexible holiday.
• 7.5 working hours
• Flexible holiday
• Paid typhoon days

• Education and training for career development
  Subsidy for on-the-job training In 2024, a total of 259 persons completed 1,016 hours of education and training in total.
• Professional competency-based training

• Heartwarming services and measures
  Bottomless coffee The Company provides high quality coffee beans for employees’ enjoyment and offers a wide selection of lunch every day.
• Lunch orders
• Group discount
• Lactation room

• Others
  Christmas event
• Allowance for departmental events
• Allowance for parking

Retirement system and implementation thereof

• Pension schemes
  Old regime New regime

• Governing laws
  Labor Standards Act Labor Pension Act
• Method of contribution
  The Company contributes 2% of the total salary as the pension fund monthly, which is deposited in the account under the name of the Pension Reserve Supervisory Committee in the Bank of Taiwan. An amount of not less than 6% of salary is contributed to employees’ personal account at Bureau of Labor Insurance as labor pension fund.
• Amount contributed
  A total of NT$6,005,921 was contributed as of the end of 2024. A total of NT$6,955,573 was contributed under the new regime in 2024.