Comprehensive salary structure and welfare system are one of the important factors to keep outstanding employees. ABC has specially planned a salary and welfare system in compliance with the highly competitive market. Employee salary and remuneration cover basic salary (including basic pay, food allowance, transportation allowance, and numerous special duty allowances), performance rewards, bonuses, and year-end bonuses. Meanwhile, the Company's HR Department carries out a regular salary review based on related indicators such as market trends and the company’s operations in an effort to provide a competitive and attractive salary so that more and more talents are happy to join our big family.

Salaries for new employees are assessed according to objective factors including the job title they apply for, their past work experience, and their professional abilities. Job categories have been divided into O, A, B, C, D for technical, administrative, and managerial positions. The starting salary ratio of males and females is 1:1. The Company supports gender equality and it shows on its salary and remuneration system.

The Company adequately reflects its management performance or results on employees’ salary and remuneration; related content is disclosed on the Company's website under Company Measures and Regulations of the Investors section. According to Article 34 of the Articles of Incorporation - if there is a profit within the Company in the year, 12%-16% of the profit shall be set aside for employees. The Board of Directors may decide to distribute the employees' remuneration in shares or cash. Employees who meet certain criteria are entitled to receive remuneration.

With adjustment of employee salaries, duties, years of service combining the Company’s profitability, the average employee salary in 2020 was NT$707,000, with an adjustment change of 1.6%.

*The Company reported EPS of NT$0.79 in 2020, and therefore raised salary slightly for employees.