ABC-ATEC attaches great importance to the retention and cultivation of talents, and is committed to providing competitive salaries and comprehensive employee benefits. The Group's salary standard is determined with reference to local laws and regulations, industry standards, and local living standards. Gender, race, language, religion, age, political affiliation, marital status, and so on factors will never affect the remuneration of employees. In this equal and inclusive workplace environment, the starting salary of men and women is equal, but the final salary (basic salary plus salary) varies depending on the number of years of work, experience, or position bonus. The ABC-ATEC employee remuneration covers basic salary (including basic pay, food allowance, transportation allowance, and 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 talents are happy to join our big family.

The Taiwan headquarters, in order to appropriately reflect business performance or results in employee compensation, allocates 12% to 16% for employee remuneration in accordance with Article 34 of the company's bylaws. The distribution, whether in stock or cash, is determined by the board of directors. In 2024, the average employee salary expense was NT$507,000.

The Group has established retirement management measures in accordance with the pension provisions of the Labor Standards Act and the Labor Pension Act. Since July 1, 2005, for new employees and existing employees who opt for the new pension system, the Company contributes 6% of employees’ monthly salaries into their pension account of the Bureau of Labor Insurance. At the same time, the Company continues to retain the seniority of the existing employees who opt for the old pension measures and existing employees who adopted the old system but have switched to the new pension measures. The allocation of retirement reserve funds is calculated according to the payment standards of the “Regulations for the Retirement Management” which are deposited into a personal account at Bank of Taiwan. Also, the Company shall assess the balance in the labor retirement reserve fund account by the end of every year. If the account balance is insufficient to pay the pension calculated by the aforementioned method to the employees expected to qualify for retirement in the following year, the Company will make up for the difference by the end of next March.

To protect the rights and interests of retired employees, the Company makes pension contributions according to law. In Taiwan, for employees adopting the old pension system, when they meet the retirement requirements and claim pension, the approval is paid out of the "Labor Retirement Reserve Fund Account." For employees adopting the new pension system, the pension is paid out from the “Labor Pension Personal Account”.

ABC Taiwan Electronics has always been committed to creating a healthy, safe, and user-friendly work environment. We pay attention to the work-life balance of our employees, and have organized a Family Day event to thank our employees for their dedication and their families for their full support. The goal is to inspire the vitality and enthusiasm of the employees, consolidate a solidarity and a sense of identity with the Company, shape the corporate values and common culture, and fulfill the responsibility to love the earth through the walking activity. At the same time, this event promotes the concept of sports health care to the public and reminds the people to maintain good exercise habits in their busy lives and take time out for a walk outside, which is conducive to achieving physical, mental and spiritual health.

For more information on ABC-ATEC Family Day activities, please refer to: 2024 ABC-ATEC Family Day: Team Building & Industry-Academia Collaboration