Employee Benefit

• Flexible work hours:
  To accommodate the needs of our employees' families, U-TAC provides a flexible work-hour system that allows non-production line employees to adjust their work hours freely based on their individual family situations.
• Daily three meals:
  To take care of our employees' dietary needs, Apacer not only provides meal allowances but also carefully selects high-quality vendors to provide nutritious, hygienic, and diverse meals. Employees who choose to eat the designated meals provided by the company, can enjoy a 50% subsidy for all three meals every day, providing them with more dining options.
• Weekly Massage:
  In order to relieve employee stress, Apacer hires professional massage therapists with disabilities to provide massage services twice a week.

• Nursing room:
  To provide a caring environment for nursing mothers, Apacer has created a cozy and comfortable space for breastfeeding and has been awarded the top-grade nursing room by the New Taipei City Health Bureau.
• Maternity Allowance:
  In order to encourage employees to have children, employees who have worked at Apacer for more than one year and given birth while working at Apacer are eligible to receive a maternity allowance of NT$36,000 per child.

• Annual Health Check-up:
  To take care of employees' health, in addition to providing free annual health checks, Apacer has also established a medical room with professional nurses to monitor the health of employees with abnormalities. The company arranges consultations with resident doctors to provide various health consulting services.
• Fitness area:
  In order to encourage employees to cultivate a habit of exercising regularly, Apacer has set up a spinning fitness area and an aerobic fitness area for clubs and employees to use.

• To help employees develop good habits of long-term exercise, Apacer has established the "Let's Sport" group and holds sports competitions to encourage employees to participate actively.

• To provide employees with more stress-relief activities, in addition to the regular Dragon Boat Festival, Mid-Autumn Festival, and travel activities organized by the Welfare Committee, the company also holds Spring Banquet and Family Day events.

• To provide multiple protections for employees, in addition to the legally required labor insurance and health insurance, Apacer especially plans group insurance for employees and their dependents. The insurance covers accident insurance, hospitalization medical insurance, cancer health insurance, and more.

In consideration of the retirement life of its employees and aims to enhance the enthusiasm of its employees during their tenure, Apacer has established the "Employment and Separation Management Regulations" and provided a favorable retirement system. In accordance with the requirements of the Labor Standards Act, the "Labor Retirement Reserve Fund Supervision and Management Committee" was established to allocate retirement reserves according to the Retirement Reserve Fund Allocation and Management Regulations and the actuary's report, which is stored in a special account at Taiwan Bank to protect employees' rights and interests. Since July 2005, in response to the new government labor retirement regulations, for employees who choose the new retirement pension system, 6% of their income is allocated to their personal retirement pension account according to the law.

Apacer applies the following provisions in accordance with the Labor Standards Act:

Employee may voluntarily retire if any of the following situations occur:

• Employees who have worked for the company for 15 years or more and have reached the age of 55.
• Employees who have worked for the company for 25 years or more.
• Employees who have worked for the company for 10 years or more and have reached the age of 60.
• Employees whose combined age and years of service at the company exceed 65 may apply for early retirement with the approval of the General Manager.

The company may not compel an employee to retire unless they meet one of the following conditions:

• The employee has reached the age of 65.
• The employee has a physical or mental disability that makes them unable to perform their job duties, particularly for jobs that require special characteristics such as high-risk or strenuous physical labor. According to Article 54, Paragraph 2 of the Labor Standards Act, the company may apply to the competent authority to adjust the age mentioned in the preceding paragraph, but it cannot be less than 55 years old.

In 2020, Apacer Technology obtained the ISO 45001 certification for occupational health and safety management.

In compliance with the law, it has set up an occupational health and safety committee and implemented 4 specific measures to practice occupational health and safety management: