The company has established an Employee Welfare Committee to plan and provide high-quality benefits for employees, such as subsidies for employee travel, wedding gifts, childbirth gifts, funeral allowances, and activities for outstanding performance.

The company offers fixed subsidies for employee health check-ups. In 2023, additional subsidies were introduced for painless gastrointestinal endoscopies and low-dose lung CT scans. The company also enhanced group insurance coverage, adding benefits for accidental and medical insurance.

In terms of recreational benefits, the company increases travel subsidies for employees each year. Aside from the impact of the pandemic, the company typically organizes overseas trips where employees can bring family members to relax and strengthen bonds with colleagues. Additionally, a monthly budget is allocated to the Employee Welfare Committee to host birthday celebrations for employees with birthdays that month.

Regarding leave policies, the company provides special annual leave in line with legal regulations. Upon joining, employees are granted seven days of special leave once they reach one year of service. Employees with less than one year receive proportional leave, and in the following year, they receive the statutory leave entitlement for employees with two years of service. For employees facing parental leave, serious illness, major events, or other situations requiring extended leave, options such as unpaid leave or remote work are available, allowing them to balance personal, family care, and recovery needs.

The company has established a "Compensation Policy, System, Standards, and Structure" procedure, which is implemented upon approval by the Remuneration Committee and the Board of Directors. Compensation includes fixed and variable components. Adjustments to fixed components are based on industry standards, while variable components are determined by company performance, responsibilities, and individual performance, with various bonuses awarded accordingly. In accordance with Article 20 of the company's Articles of Association, 10-15% is allocated for employee remuneration. Additionally, senior management holds monthly business management meetings, and labor-management meetings are convened at least four times a year to review employee welfare measures. This ensures effective communication between the company and employees, fostering a harmonious and competitive corporate environment.

1. To create a safe and healthy workplace, our company provides "General Safety and Health Education Training" for new and current employees to help them understand potential hazards in the work environment and to reduce the risk of occupational injuries and accidents. We ensure a safe and healthy working environment through the formulation, planning, supervision, and promotion of safety and health management measures. In addition to mandatory labor and national health insurance, the company provides employees with group commercial accident and cancer medical insurance, with premiums covered by the company.
2. We compile monthly statistics on occupational injuries. In the event of an occupational injury, we conduct investigations, analyses, and records in collaboration with employee representatives and review improvements.
3. To prevent employees from suffering physical or psychological harm due to the actions of others while performing their duties, the company has established a "Prevention Plan for Unlawful Infringement During Duty" to effectively prevent and handle workplace violence incidents, ensuring the physical and mental well-being of employees.
   M-Power Information Co., Ltd. Written Statement on the Prevention of Unlawful Workplace Infringement