HR-Welfare and Remuneration

Remuneration Policy

LaserTek remuneration and welfare strictly comply with local legal requirements and are never lower than the statutory minimum wage. All official LaserTek employees enjoy legally mandated insurance and pension plans. Remuneration is determined by education, experience, performance, and market conditions, without differences based on region, race, ethnicity, background, social class, ancestry, religion, disability, gender, sexual orientation, pregnancy, marital status, union membership, political views, or age, ensuring employees receive fair and secure compensation and demonstrating the value of equal pay for equal work. In addition, Lasertek regularly reviews market salary surveys each year and adjusts company salaries based on business operations and external changes to ensure competitive and market-aligned remuneration for employees.

LaserTek remuneration system is communicated to employees through new employee training and internal email announcements. Remuneration is divided into fixed and variable pay: fixed pay is paid monthly, with standards based on industry peers and labor market statistics, and adjusted according to position, job nature, professional ability, and supply-demand conditions; variable pay includes year-end bonuses and employee profit sharing based on business performance and work results. Remuneration and benefits for associate managers and above must be approved by the Remuneration Committee and the Board of Directors to enhance corporate governance and remuneration transparency.

In 2024, the basic salary ratio between male and female employees at LaserTek was 0.94:1. This slight difference is mainly due to industry characteristics and job differences rather than gender factors. The median salary for full-time employees not in managerial positions was NT$650,000, an annual increase of 2.04%.

Salary Status of Full-Time Employees Not in Managerial Positions at LaserTek (Unit: NT$1,000)
Year	Average Salary		Median Salary
	Total Amount	Annual Change Rate	Total Amount	Annual Change Rate
2021	678	↑12.81%	632	↑11.46%
2022	690	↑1.76%	621	↓1.74%
2023	703	↑1.88%	637	↑2.57%
Note:	The salary statistics in this table include regular salary, allowances, overtime pay, and other non-regular salary. The calculation method follows the Taiwan Stock Exchange regulations, excluding managers and those exempted from statistics; for employees with less than one year of service, the salary is weighted by the number of days employed. Employee remuneration is on an accrual basis, and any unpaid remuneration is estimated. The statistical information is audited by accountants, and complete information will be disclosed on the Market Observation Post System.

Ratio of Overall Basic Salary and Total Remuneration between Female and Male Employees in the Past 3 Years
Year	Overall Basic Salary		Total Remuneration for Non-Managerial Positions
	Male	Female	Male	Female
2022	1	0.91	1	0.89
2023	1	0.94	1	0.92
2024	1	0.94	1	0.9

Average Standard Salary Status of Entry-Level Employees at LaserTek in 2022 (Unit: NT$1,000)
Year	Average Standard Salary of Entry-Level Employees		Average Standard Salary of Entry-Level Employees / Local Minimum Salary (Note 2)
	Male	Female	Male	Female
2022年	37.69	36.08	1.49	1.43
2023年	39.26	37.15	1.49	1.41
2024年	40.72	38.29	1.48	1.39
較 2023 年增減率	3.72%	3.07%	-0.67%	-1.42%
Note:	The salary statistics in this table include regular salary (basic salary, meal allowance, transportation allowance, etc.). The local (Taiwan) minimum salary for 2022 to 2024 is NT$25,250, NT$26,400, and NT$27,470, respectively. Entry-level employees refer to general employees excluding entry-level supervisors and mid-to-high-level managers. The salary reference date is the last day of the year.

Happy Workplace

To protect employee rights and enhance company cohesion, LaserTek provides comprehensive welfare systems for full-time employees. In addition to statutory labor and health insurance, annual leave, maternity leave, and parental leave, we continue to promote leave and attendance systems superior to legal requirements. We also offer group insurance, life insurance, medical insurance, disability insurance, pensions, subsidies for weddings, funerals, and celebrations, birthday and festival gifts, and a variety of other employee benefits. We hope to accompany employees through every stage of life. Through continuous improvement, LaserTek was honored in 2024 with the Kaohsiung City Labor Bureau's 'Happy Enterprise' award (Group A). LaserTek will continue to build a friendly workplace with well-established systems, focusing on work, life, and interpersonal friendliness, so employees feel cared for and supported.

Category	Item	2024 Implementation Status
Economic Welfare	Birthday and Four Festival Gifts (Labor, Dragon Boat, Mid-Autumn, and Spring Festival)	Mid-Autumn Festival bonus: NT$179,000 / 179 people Labor Day bonus: NT$180,500 / 193 people Dragon Boat Festival bonus: NT$182,500 / 190 people Chinese New Year bonus: NT$933,750 / 192 people Birthday bonus: NT$121,800 / 203 people
	Subsidies for childbirth, injury, hospitalization, emergency, wedding and funeral	Childbirth subsidy: NT$14,000 / 7 people Hospitalization subsidy: NT$8,000 / 4 people Emergency subsidy: NT$0 / 0 people Wedding and funeral subsidy: NT$18,600 / 9 people
	Travel and Dinner Subsidies	Travel and dinner subsidies: NT$883,202 / 141 people
	Long-term Employee Recognition	Commemorative gold coins are awarded to employees who reach the specified years of service. For those with 5 years of service, the value of the gold coin is NT$5,000, and for every additional 5 years, the value increases by NT$5,000, accumulating accordingly. In 2024, there was 1 employee with 5 years, 12 with 10 years, 26 with 15 years, 7 with 20 years, 3 with 25 years, and 1 with 30 years of service, totaling NT$760,000.
LOHAS Holidays	Newcomer Leave	New employees must complete six months of service before being eligible to apply for annual leave. To accommodate the temporary leave needs of new employees, three days of this paid leave are granted upon passing the probation period. In 2024, a total of 15 employees applied.
	New Year Leave	To thank colleagues for their dedication and contributions throughout the year, and to ensure everyone enjoys a fulfilling and pleasant Lunar New Year holiday, this special leave allows all employees to leave work two hours early on the last working day before the holiday. This is paid leave, enabling colleagues to return home early and enjoy a warm festive break. In 2024, a total of 162 employees applied.
	Flexible Working Hours	Flexible working hours are implemented for indirect staff in Taiwan, allowing a 30-minute flexible period for employees to arrange their own start and end times. Employees may leave after completing 8 hours of work per day.
Health Promotion	Various Insurances	Group insurance (including life, medical, cancer, occupational accident, employer liability, and accident insurance) total expenditure NT$434,237, subsidizing 205 employees.
	Health Checkup and On-site Nurse Consultation	A health check-up is conducted for all employees every two years, with the company covering the full cost (except for self-paid items). On-site nurses regularly provide consultation services for employees in need and track those under Tier 4 health management. In 2024, a total of 100 consultations were provided.
	Sports Club	Employees form their own sports clubs, such as badminton clubs, which not only promote physical activity but also enhance after-work interaction among colleagues. In addition, the company provides a subsidy of NT$7,000 for 7 people.
	Office Air Purification	Air purifiers are installed in all offices, equipped with the company's '90-day long-lasting antibacterial protective filter' to provide an extra layer of health and safety protection for employees.
Complete Facilities	Employee lounge, nursing (breastfeeding) room, art and cultural space	The company's corridors feature a permanent exhibition of works by Spanish master Juan Ripolles, providing employees with an opportunity to appreciate art and refresh their minds. In addition, the employee lounge is equipped with a hydrogen-oxygen water dispenser and a coffee machine for staff use, and the space can be used for education, training, and meetings.
Cohesion Promotion	Diverse activities, such as year-end party, company anniversary, and family day	Organize activities such as company anniversary celebrations and employee days, inviting employees' families to participate together, allowing employees and their families to enjoy joyful moments and enhancing employee cohesion.
	Arts and cultural activities	Provide tickets for operas, concerts, and other events, allowing employees and their families to enjoy arts and culture, achieving a healthy balance between work and life.

Employee Stock Ownership Trust

To enhance employee welfare, help colleagues achieve long-term savings and wealth accumulation, ensure future stability, and increase employee engagement, LaserTek enables employees to hold company shares and share in business results. This also helps concentrate company ownership for sound development. On December 23, 2021, the 'Employee Stock Ownership Trust Implementation Measures' were approved, establishing the 'LaserTek Employee Stock Ownership Association,' with operations starting March 1, 2022. All official employees of ROC nationality who have served for more than three months can freely apply to join. Trust contributions are divided into employee contributions (deducted monthly from salary based on grade) and company incentives (100% of employee contribution). In 2024, 133 employees participated, with a participation rate of 74.72%.

Employee Stock Ownership Trust Status
Year	Number Eligible	Number Participating	Participation Rate	Company Contribution (NTD)
2022	172	117	68.02%	1,498,500
2023	177	119	67.23%	1,929,500
2024	178	133	74.72%	2,096,500
Note	Numbers and participation rates are based on December of each year; participation rate is affected by annual turnover. Eligibility is based on the Employee Stock Ownership Trust Measures: ROC nationality and more than three months of service. Company contribution is the total annual amount. Since the Employee Stock Ownership Trust started on March 1, 2022, the total company contribution for that year is calculated from March 1 to December 31 (10 months).