Retirement System and Implementation

1. Labor Pension Reserve Fund – Old System

In accordance with the Labor Standards Act (old system), the Company established a “Labor Pension Reserve Fund Supervisory Committee” in 2002. For employees who elected to remain under the Labor Standards Act pension system or who retained service years under the old system, the Company contributes 2% of each employee’s monthly salary to the labor pension reserve fund, which is deposited with the Bank of Taiwan.

All service years under the old pension system were fully settled in 2022.

2. Labor Pension – New System

In compliance with the Labor Pension Act (new system), the Company makes monthly pension contributions of no less than 6% of each eligible employee’s monthly salary, which are deposited into the employee’s individual labor pension account. In addition, employees may voluntarily contribute up to 6% of their monthly salary to their individual pension accounts.

3. Eligibility and Procedures for Employee Retirement Applications

(1) Voluntary Retirement: Employees who meet any of the following criteria may apply for voluntary retirement: (i) at least 15 years of service with the Company and aged 55 or above; (ii) at least 25 years of service with the Company; or (iii) at least 10 years of service with the Company and aged 60 or above.

(2) Mandatory Retirement: Employees who have reached the age of 65, or who are unable to perform their duties due to mental incapacity or physical disability.

(3) Pension Payment Standards: • For employees with service years before and/or after the implementation of the Labor Pension Act, and for those who elect to continue applying the pension provisions of the Labor Standards Act or retain service years accrued prior to the Labor Pension Act, pension benefits are calculated in accordance with Article 84-2 and Article 55 of the Labor Standards Act. • Employees subject to mandatory retirement pursuant to Article 35, Paragraph 1, Subparagraph 2 of the Labor Standards Act, whose mental incapacity or physical disability resulted from the performance of their duties, shall receive an additional 20% pension benefit in accordance with Article 55, Paragraph 1, Subparagraph 2 of the Labor Standards Act. • For employees covered under the Labor Pension Act, the Company makes monthly contributions equal to 6% of the employee’s insured salary grade to the employee’s individual labor pension account.

(4) Retirement Application Procedures: Employees who meet the retirement eligibility criteria are required to submit a “Retirement Application Form” at least one month prior to the intended retirement date. Retirement shall take effect upon approval by the President and completion of all required handover procedures.

Occupational Health and Safety Policy and Commitment

Through the implementation and enforcement of occupational health and safety management systems and regulatory requirements, we continuously strengthen safety and health management and regularly evaluate performance to build a safe, healthy, and friendly working environment. We are committed to providing customers with high-quality, safe products and services that comply with relevant laws, regulations, and standards. We also strive to prevent occupational accidents and promote health to move towards a friendly workplace and fulfill our corporate social responsibility.

Fintek is actively dedicated to promoting occupational health and safety. To reduce the occurrence of occupational accidents, we follow occupational safety and health laws and international social responsibility norms to continuously improve the safe and healthy working environment for employees, prevent occupational injuries and diseases, and reduce hazards in the workplace. We aim to comply with occupational safety and health regulations and create a high-quality, safe, and healthy corporate workplace. Fintek also provides various channels for worker participation, consultation, and communication through labor-management meetings and suggestion boxes to deeply understand colleagues' opinions, collect feedback, and solve problems.

For a long time, we have upheld our commitment to employee care, health, and safety, fulfilling corporate social responsibility and pursuing sustainable business operations. We consistently believe that the safety and health of our employees are the priceless assets of the enterprise!

Occupational Safety and Health Training

Regarding occupational safety and health education and training, to enhance employees' understanding and emphasis on safety and health, we provide safety-related education, training, and drills according to the education and training plan. Regular retraining is conducted in accordance with the law to maintain the latest labor safety knowledge and skills.

2025 Training Effectiveness:

Employee Health and Care

Protection Measures for Employee Personal Safety and Working Environment and Their Implementation

1. In accordance with fire safety laws, annual fire equipment safety inspections are conducted in cooperation with the fire department.
2. Commercial fire insurance and public liability insurance are maintained to ensure the safety of the working environment.
3. Occupational safety and health education and training are implemented according to relevant laws.
4. Cooperate with Tai Yuen Hi-Tech Industrial Park every six months to hold "Fire Safety Seminar" promotion courses.
5. Occupational accident insurance premiums and group insurance premiums are fully covered by the company to ensure the safety of employees' work.
6. The office premises activate a 24-hour access control system to manage personnel entry and exit, ensuring a secure working environment for employees.
7. As of the end of this year, no employee occupational accidents or fire incidents have occurred.