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Remuneration policies
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.
- Base salary refers to approved salary; average salary refers to base salary plus other bonuses.
- The salary calculation for supervisors, including managerial and financial accounting positions, follows the same rules as those applied to full-time employees.
- There are no senior executives in the Shanghai Factory, so it is shown as N/A.
- Supervisors in the Guangzhou Factory and Malaysia Factory are all male, with no female data available, so it is shown as N/A.
Regulations Governing the Linking of Senior Executive Remuneration with Sustainable Development (ESG) Performance
I. Purpose
To strengthen the Company's sustainable development governance framework and implement the concept of sustainable business operations, the Company links the remuneration of senior executives with its sustainable development (Environmental, Social, and Governance; hereinafter referred to as ESG) performance. By incorporating ESG performance into the remuneration determination mechanism, the management team is guided to balance the overall performance of environmental protection, social responsibility, and corporate governance in strategic planning and operational decision-making, thereby ensuring long-term value creation, robust risk management, and the safeguarding of stakeholders' rights and interests. To this end, this policy is hereby established.
II. Scope of Application
114 The formulation and implementation of this policy are in accordance with relevant laws and regulations, the Articles of Incorporation, and relevant resolutions of the Board of Directors and those related to remuneration, while referencing international sustainability standards and disclosure frameworks, including but not limited to IFRS S1, IFRS S2, and the GRI Standards, as well as benchmarking against the best practices of domestic and foreign enterprises. This policy applies to the general managers of all factories within the Group. In addition to considering financial performance and operational results, the evaluation and distribution of their remuneration shall incorporate their comprehensive performance in promoting the Company's ESG goals and achieving targets during their tenure.
II. Scope of Application
114 The formulation and implementation of this policy are in accordance with relevant laws and regulations, the Articles of Incorporation, and relevant resolutions of the Board of Directors and those related to remuneration, while referencing international sustainability standards and disclosure frameworks, including but not limited to IFRS S1, IFRS S2, and the GRI Standards, as well as benchmarking against the best practices of domestic and foreign enterprises. This policy applies to the general managers of all factories within the Group. In addition to considering financial performance and operational results, the evaluation and distribution of their remuneration shall incorporate their comprehensive performance in promoting the Company's ESG goals and achieving targets during their tenure.
III. Basis and Principles
The formulation and implementation of this policy are in accordance with relevant laws and regulations, the Articles of Incorporation, and relevant resolutions of the Board of Directors and those related to remuneration, while referencing international sustainability standards and disclosure frameworks, including but not limited to IFRS S1, IFRS S2, and the GRI Standards, as well as benchmarking against the best practices of domestic and foreign enterprises.
The formulation and implementation of this policy are in accordance with relevant laws and regulations, the Articles of Incorporation, and relevant resolutions of the Board of Directors and those related to remuneration, while referencing international sustainability standards and disclosure frameworks, including but not limited to IFRS S1, IFRS S2, and the GRI Standards, as well as benchmarking against the best practices of domestic and foreign enterprises.
Retirement Benefit System
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”.
Parental Leave
ABC Taiwan Electronics places great importance on the social issue of the declining birth rate; therefore, we hope to help our employees build families and create happy homes, thereby helping to raise Taiwan's birth rate. We are committed to creating a child friendly environment. In addition to the statutory parental leave without pay, we also provide maternity subsidies and family care leave to show consideration for the hard work of parenting parents, and arrange occupational physicians to visit the factory to provide appropriate assistance to pregnant employees. We have also set up a comfortable breastfeeding room equipped with facilities such as refrigerators, so that female employees who are breastfeeding can have peace of mind. In 2025, the reinstatement rate for unpaid parental leave at ABC-ATEC was 100%.
![Employee Benefit Measures]( "Employee Benefit Measures")
Note:
Note:
- Recognition criteria for the number of employees eligible for parental leave without pay in the current year: Employees applying for maternity leave, paternity leave, and parental leave without pay.
- When the denominator of the percentage is 0, it is presented as NA instead.
2025 ABC-ATEC Family Day
Entering its fourth year, the ABC Taiwan Electronics Family Day was warmly held on November 22 at the Green World Ecological Farm in Hsinchu, under the theme "ABC-ATEC Family Day: Let’s Go to Beipuliao." Integrating nature, ecology, and Hakka culture, the event invited employees and their families to share a joyful and relaxing time.
This event symbolized unity and mutual assistance through the lens of Beipu culture, echoing ABC-ATEC’s long-term emphasis on collaboration and team spirit. The fun group competitions kicked off in a lively atmosphere in the morning, including games such as "Land Boating", "Ants Carrying Grain" , and "Penguin Walk". Employees and their families worked together seamlessly and gave their all, while the continuous cheers from the sidelines fully demonstrated the cohesion and vitality of the ABC-ATEC family. The afternoon activities focused on leisurely strolls, parent-child interactions, and ecological exploration, allowing families to unwind in the natural environment and enjoy warm, quality time in each other’s company.
Family Day is more than just an annual event; it is a vital occasion for connecting employees and deepening corporate culture. Through the seamless blend of nature, ecology, and culture, this year’s Family Day successfully created warm and wonderful shared memories for all employees and their families. Moving forward, the Company will continue to plan more heartfelt activities to accompany our employees as we stride toward the future hand-in-hand.
![Employee Benefit Measures]( "Employee Benefit Measures")
This event symbolized unity and mutual assistance through the lens of Beipu culture, echoing ABC-ATEC’s long-term emphasis on collaboration and team spirit. The fun group competitions kicked off in a lively atmosphere in the morning, including games such as "Land Boating", "Ants Carrying Grain" , and "Penguin Walk". Employees and their families worked together seamlessly and gave their all, while the continuous cheers from the sidelines fully demonstrated the cohesion and vitality of the ABC-ATEC family. The afternoon activities focused on leisurely strolls, parent-child interactions, and ecological exploration, allowing families to unwind in the natural environment and enjoy warm, quality time in each other’s company.
Family Day is more than just an annual event; it is a vital occasion for connecting employees and deepening corporate culture. Through the seamless blend of nature, ecology, and culture, this year’s Family Day successfully created warm and wonderful shared memories for all employees and their families. Moving forward, the Company will continue to plan more heartfelt activities to accompany our employees as we stride toward the future hand-in-hand.
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