Employee Benefit-ESG-Coretronic Corporation-中強光電-中光電

Issue Date: August 23, 2026

Employee Benifit

Item/Plant	Taiwan	China
Item/PlantSharing of Operating Profits and Achievements (Applicable to Full-time Employees)	Employee profit sharing (depending on annual operations and individual performance) Production performance bonuses, operating performance bonuses, R&D patent bonuses Excellent R&D personnel, senior employee, and outstanding employee recognition Employee stock ownership (handled as appropriate)	Operating bonuses (depending on operations and individual performance of the current year) Production performance bonuses, operating performance bonuses, R&D patent bonuses Excellent R&D personnel, and outstanding employee recognition
Comprehensive Employee Care	Free group insurance for employees, accident insurance for expatriates and dependents on business trips, overseas travel insurance, regular on-site consultation services for insured employees Annual health check-ups (superior to legal requirements), employee health management, comfortable rest areas, and professional medical consultations Free electrocardiogram (ECG) examinations for employees aged 45 and above Comprehensive retirement system, equal working conditions for both genders Flexible working hours, shuttle buses, and Plants shuttle services Provide dedicated friendly parking spaces for injured or ill employees Remote Work: Employees with special circumstances or legitimate reasons may apply for remote work upon evaluation and approval, thereby enhancing workplace flexibility. The policy is scheduled to be implemented starting in 2026.	Free group insurance for employees, regular on-site consultation services for insured employees Employee health management, comfortable rest areas, and professional medical consultations Equal working conditionsfor both genders Flexible working hours, shuttle buses, and Plants shuttle services
Diverse and Thoughtful Welfare Benefits	Labor Day, Mid-Autumn Festival, Dragon Boat Festival, and birthday vouchers Wedding cash gifts, childbirth cash gifts, travel subsidies, hospital subsidies, condolence payments, club subsidies, female employee miscarriage condolence payments Family Day, club activities, year-end parties Restaurants, coffee shops, convenience stores, employee recreation centers, fitness centers, yoga rooms Two movie tickets provided to each employee and courses offered through the Core Happiness Academy Provision of organic vegetables; hydroponic vegetables are cultivated on-site and supplied as hydroponic vegetable salads	Birthday vouchers Wedding cash gifts, childbirth cash gifts and condolence payments Year-end parties, quarterlywelfare activities Restaurants, dormitories, convenience stores, employee service center
Support for Women	Parental leave, family care leave, maternity leave, paternity leave, paternity checkup leave, menstrual leave, prenatal checkup leave Lactation rooms Dedicated indoor parking spaces for pregnant women Contracted nursery schools and kindergartens Priority dining rights for pregnant women	Maternity leave, paternity and prenatal checkup leave Lactation rooms Dedicated parking spaces for expectant mothers Priority dining rights for pregnant women Half-day leave for female employees on International Women's Day
Leave Exceeding Legal Requirements	Golden Vacation Week: 5 days of paid leave Volunteer leave: Participate in company-organized volunteer activities on holidays, can apply for volunteer leave equal to the activity hours, with no annual limit on application hours	None

▶ Various Benefit Payments

Item/Region	Taiwan	China
Childbirth Subsidy	Both employees and their spouses can apply, with a subsidy of NT$5,000 per birth. If a single birth results in more than one child, an additional NT$1,000 is subsidized for each additional child.	Both employees and their spouses can apply, with a subsidy of RMB100 per birth. If a single birth results in more than one child, an additional RMB100 is subsidized for each additional child.
Wedding Cash Gift	NT$2,000 per person	RMB 200 per person
Female Employee Miscarriage Condolence Payments	No limit on applications; NT$2,000 each time	None
Travel Subsidy	NT$5,000 per person	None
Adoption Subsidy	Both employees and their spouses can apply, with a subsidy of NT$5,000 per birth. For multiple adoptions, an additional NT$1,000 subsidy for each additional child.	None

▶ Working Hours and Leave Management

To ensure work-life balance, the Company has established working hours management regulations, and all working hours comply with applicable legal requirements.

If employees are required to work overtime due to project-related or temporary operational needs, the Company will obtain employee consent prior to implementation and provide either overtime pay or compensatory leave according to employees’ preferences, while paying overtime compensation in accordance with applicable laws and regulations.
Based on the annual attendance cycle, any unused compensatory leave balance will be converted into compensatory leave payments according to the overtime pay rates applicable to the original overtime workday and time period.
In accordance with employees’ years of service, the Company provides 3 to 30 days of paid annual leave (special leave) as required by law. During special leave periods, employees continue to receive salary payments as well as social insurance and group insurance coverage, allowing them to take leave with peace of mind. For any unused special leave hours upon expiration, the Company settles and pays compensation for unused leave in accordance with applicable laws and regulations.

▶ Parental Leave

Coretronic values the importance of newborns to employees’ families and, in accordance with applicable laws and regulations, provides female employees (primary caregivers) with 7 days of paid prenatal checkup leave and 8 weeks of paid maternity leave, as well as male employees (non-primary caregivers) with 7 days of paid paternity/paternity checkup leave. In addition, to enable better care for newborns, the Company encourages both male and female employees to apply for unpaid parental leave before their children reach the age of three, during which employees are legally entitled to receive 80% of their insured salary under labor insurance for a period of six months (approximately 26 weeks). In 2025, a total of NT$80,000 in childbirth subsidies was provided to 16 employees.

▶ Retirement System

Taiwan plants comply with the “Labor Standards Act” and “Labor Pension New System” regulations to make timely monthly contributions to employee retirement pensions. For employees with old system retirement seniority, the Company also makes sufficient contributions according to the law as retirement reserve funds deposited into the Company's retirement pension account, sufficient to pay the retirement pensions of employees eligible for retirement in the current year, ensuring the rights and interests of retiring employees. In 2025, the expense recognized under the defined contribution plan amounted to NT$330,317,000.
China plants comply with the "Social Insurance Law of the People's Republic of China" and "Jiangsu Province Enterprise Employee Basic Pension Insurance Regulations" to make timely monthly pension insurance contributions for employees.
For senior employees with outstanding work performance who apply for retirement, the Company invites them to serve as consultants to transfer their wealth of experience to other employees, not only providing professional consulting services for the Company but also offering a stage for retired employees to continue developing and guiding the new generation of workers to establish generational inheritance.

Item/Region		Taiwan	China
Retirement Pension Contribution as a Percentage of Salary	Employer	Old system: 2% New system: 6%	16%
Retirement Pension Contribution as a Percentage of Salary	Employee	Old System: 0% New system: 0%～6%	8%
Retirement Plan Type		Old System: Company Retirement Account New System: Individual Retirement Account	Pension Insurance (Employee Account)

Diversity and Inclusion in the Workplace

Friendly Workplace Courses: A total of 17 courses on creating a friendly workplace were offered, covering topics such as gender equality, DEI (Diversity, Equity, and Inclusion) trends, sexual harassment prevention, and co-parenting. The courses reached a total of 5,037 participants.
Empowering Women in Technology: Women held 31.2% of managerial positions, with female supervisors accounting for 51.9% of business leadership roles. In addition, women represented 31.8% of employees in STEM (Science, Technology, Engineering, and Mathematics; including roles in R&D, production management, process engineering, procurement, warehousing, IT, and quality assurance) positions.

Item/Job Level	Senior Management	Middle Management	Junior Management	Total
Number of Female Supervisors	15	43	169	227
Total Number of Supervisors	46	188	493	727
Female Supervisor Employment Rate	32.6%	22.9%	34.3%	31.2%

Workplace for the Wisdom Generation
In response to the global challenges of talent shortages and population aging, the Company has established a “Senior Employee Rehire Program”, inviting outstanding employees who are approaching or have reached retirement eligibility to flexibly return to the workplace. Through this program, their professional expertise and skills can continue to be leveraged, transforming tacit knowledge into valuable corporate assets.

In 2025, the Company rehired two retirement-eligible employees. One senior female employee returned to serve in a senior management position, utilizing her extensive decision-making experience to assist management in maintaining stable operations amid a complex market environment, while also serving as a career role model for female employees within the Company. Another employee returned as the head of a key project and acted as a mentor to guide mid-career core personnel, ensuring the successful transfer of the Company’s core knowledge and culture. Going forward, the Company will continue aligning organizational needs with the expertise of the wisdom generation talent to create a sustainable talent ecosystem that transcends age boundaries and promotes the sharing of wisdom.
Workplace Equality:
✔ The Company is committed to fostering a friendly and harmonious work environment, and to providing equal opportunities for disadvantaged and minority groups in order to promote fair employment. In 2025, a total of 31 individuals with disabilities were employed. Among them, Taiwan plants employed a total of 30 individuals with disabilities (including weighted counts for those with severe disabilities), achieving a hiring rate of 2.05%, exceeding the legal requirement by 100%.
✔ To implement equal employment opportunities, the Company continues to optimize its recruitment system to ensure that the recruitment process is free from discrimination based on gender, age, or other personal backgrounds. In 2025, the Company designated information such as household telephone number, gender, marital status, and military service status in its resume submission system as “optional fields”, thereby reducing the influence of information unrelated to job competency on recruitment evaluations. This approach enables recruitment decisions to focus more on applicants’ professional capabilities and job suitability, reduces potential bias, upholds human rights, and promotes a fair and friendly workplace environment.