Employee Benefits

A. Seniority under the Labor Standards Act (Old System): Defined Benefit Pension Plan
In accordance with the "Labor Standards Act," the Company has established a defined benefit pension plan. This plan applies to the service years of all regular employees who were hired before the implementation of the "Labor Pension Act" on July 1, 2005, as well as those who chose to remain under the "Labor Standards Act" after the implementation of the "Labor Pension Act."
For employees eligible for retirement, the pension payment is calculated based on their years of service and their average salary for the six months prior to retirement. Two bases are awarded for each year of service for the first 15 years (inclusive), and one base is awarded for each year of service beyond 15 years, subject to a maximum cumulative limit of 45 bases.
The Company contributes 2% of total monthly salaries to a designated Bank of Taiwan account managed by the Labor Pension Reserve Fund Supervisory Committee. Annually, the Company reviews this fund, and if the balance is insufficient to cover the estimated retirement payments for the upcoming year, a one-time contribution for the difference is made by the end of March of the following year.

B. Seniority under the Labor Pension Act (New System): Defined Contribution Plan
Effective July 1, 2005, the Company has established a defined contribution pension plan in accordance with the "Labor Pension Act," which applies to employees of R.O.C. nationality. For employees who opt for the pension system under the "Labor Pension Act," the Company contributes 6% of their monthly wages to their individual pension accounts at the Bureau of Labor Insurance. This ensures stable pension contributions and benefits to secure employees' retirement lives. Furthermore, the Company’s policies clearly define retirement eligibility, benefit standards, and application procedures. The claim and payment of employee pensions are handled in accordance with the provisions of the "Labor Pension Act.

Articles 16 and 22 of the Gender Equality in Employment Act and the Parental Leave Implementation Regulations, employees may apply for parental leave after six months of employment and before each child reaches the age of three , until the child reaches the age of three , but not more than two years. For those who raise two or more children at the same time, the parental leave period shall be calculated together, with the longest limit being the two years for the youngest child.