Employee Benefits and Training Development-Taiwan Paiho ESG

Employee Benefits and Training Development

Share：

Employee Compensation
The company's salary package is composed of base salary, duty subsidy, work subsidy and performance bonus. Individual salary is decided based on education, experience, professional skills, duty and performance. The Company decides year-end bonus and annual employee bonus based on operation result and individual performance along with future operation plan, and promote staffs or raise salary in a timely manner.

Employee Benefits
Paiho is committed to offering a range of welfare programs that go beyond regulatory standards. In addition to providing various subsidy programs, we also extend insurance benefits, conduct employee health check-ups, offer transportation and entertainment allowances, and implement other subsidy initiatives. Welfare benefits exceeding legal requirements are listed in the table below.

Category	Benefits	Operating Location
Category	Benefits	Taiwan Paiho Limited	Vietnam Paiho Limited	PT. Paiho Indonesia
Insurance Benefits	Health Insurance and Occupational Insurance	●	●	●
	Pension Allocation	●	○	●
	Group Insurance	●	●	●
Welfare Benefits	Maternity Allowance	●	●	○
Dining	Employee Cafeteria, Catering	●	●	●
Continuing Education	Employee On-The-Job Education and Training	●	●	●
Entertainment	Employee Travel	●	●	○
Entertainment	Employee Sports Activities	●	●	●
Transportation	Fuel Subsidy / Ticket Subsidy	●	●	●
Transportation	Employee Parking Space	●	●	●
Other benefits	Subsidies for Weddings, Funerals, and Celebrations, Special Holiday Bonuses	●	●	○
	Child Education Subsidy, Child Excellent Academic Scholarship	●	●	○
	Childcare Subsidy	○	●	○
	Birthday Cash / Gift	●	●	○
	National Holiday Gifts	●	●	○
	Regular Health Check-Ups	●	●	●
	Year-Start Red Envelopes and Year-End Party Vouchers	●	●	○
	Special Store Discounts	●	●	○
	Employee Uniforms	●	●	●
	Emergency Relief or Assistance	●	●	○

Note: ● Applicable / ○ Not applicable

Implementation Status of Parental Leave

Parental Leave		Male	Female	Total
The Number of Applicants for Parental Leave Meets the Requirements	A	29	27	56
The Number of Actual Applications for Parental Leave for the Year	B	0	12	12
The Number of Employees Expected to Return to Work after Parental Leave for the Year	C	0	10	10
The Actual Number of Employees who Returned to Work after Parental Leave for the Year	D	0	8	8
The Return-to-Work Rate after Parental Leave for the Year	D/C	-	80%	80%
The Number of Actual applications for Parental Leave in the Previous Year	E	0	7	7
The Number of Employees who Continued Working for One Year after Returning from Parental Leave in the Previous Year	F	0	5	5
The Retention Rate of Employees who Took Parental Leave during the Year	F/E	-	71%	71%

Note1: This table discloses only the parental leave application status in Taiwan.

Note2: Eligibility to apply for parental leave (A) is defined as employees who have taken maternity or paternity leave within the last three years. For example, employees eligible to apply in 2024 are those who have taken maternity or paternity leave between January 1, 2021 and December 31, 2024.

Note3: The actual number of employees returning to work from parental leave during the reporting year (D) includes those who returned earlier than planned.

Training and Development
To enhance employees’ professional competencies and work skills, the Company has established a comprehensive training system and curriculum. Regular pre-employment and on-the-job training programs are conducted to develop effective career capability development plans. Various education and training courses, as well as awareness programs, are implemented on a regular or ad-hoc basis.Comprehensive competency training is designed for managers at all levels and employees, including: new employee orientation, professional training for incumbents, management system training, and occupational safety and health training. These programs aim to create a continuous learning and career growth environment for employees.In addition, the HR department and various divisions cultivate and reserve talent through meetings, performance reviews, job rotations, or project assignments.In 2024, a total of 95,244 training hours were delivered across various programs, with 36,632 participants completing training. On average, each employee received 17.2 hours of training.