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 2023, the basic salary ratio between male and female employees at LaserTek was 1:0.94. This slight difference is mainly due to job differences rather than gender factors. The median salary for full-time employees not in managerial positions was NT$637,000, an annual increase of 2.57%.

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.

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
2021	36.67	35.05	1.53	1.46
2022	37.69	36.08	1.49	1.43
2023	39.26	37.15	1.49	1.41
Change rate compared to 2022	4.17%	2.97%	-	-1.4%
Note:	The salary statistics in this table include regular salary (basic salary, meal allowance, transportation allowance, etc.). The local (Taiwan) minimum salary for 2021–2023 was NT$24,000, NT$25,250, and NT$26,400, 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

Economic Welfare	LOHAS Holidays	Health Promotion	Complete Facilities	Enhance Cohesion
Employee Remuneration Year-end Bonus Birthday and Four Festival Gifts (Labor, Dragon Boat, Mid-Autumn, and Spring Festival) Subsidies for Childbirth, Injury, Hospitalization, Emergency, Wedding and Funeral Travel and Dinner Subsidies Long-term Employee Recognition (Employees who reach the specified years of service will be awarded commemorative gold coins. 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.)	Newcomer Leave (Added in 2023) New Year Leave Flexible Working Hours (Normal working hours for indirect staff start at 8:00. With flexible hours, employees can start between 8:00 and 8:30. After deducting 1 hour for lunch and rest, employees can leave after working 8 hours.) Parental Leave Without Pay	Health Checkup Various Insurances On-site Nurse Consultation Sports Clubs Office Air Purification Regular Office Disinfection	Employee lounge Art and cultural space	Diverse activities, such as year-end party, company anniversary, and family day

Item	Birthday and Four Festival Gifts	Subsidies for Childbirth, Injury, Hospitalization, Emergency, Wedding and Funeral	Travel, Dinner, and Club Subsidies	Various Insurances	Long-term Employee Recognition	LOHAS Holidays
Amount (NTD)	1,548,700	32,800	969,173	407,171	220,000	Newcomer Leave: 660.5 hours New Year Leave: 440 hours
Number (Count)	911	16	245	194	20	Newcomer Leave: 30 people New Year Leave: 155 people

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成果. 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 2023, 119 employees participated, with a participation rate of 67.23%.

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
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).