Welfare system
TABC has a comprehensive employee welfare system in place to protect employees’ interests and promote unity within the organization. In addition to minimum legal benefits such as Labor Insurance, National Health Insurance, special leave, maternity leave, and parental leave, we also offer flexible work hours, life insurance, medical insurance, injury/disability insurance, pension, emergency aid, wedding/childbirth payments, and funeral subsidy, so that employees can better take care of themselves and family members.

▼Employee welfare

Item	Welfare measure	Benefit description and performance
Incentives	Festive bonus	Cash is given on festive and special occasions
	Festive gift	Gifts are given on festive occasions
	Birthday bonus	Cash is given to back-office staff in the birth month
Health promotion	Employee group insurance	Back-office staff are entitled to group insurance, which includes personal insurance, accident insurance, and medical insurance coverage
	Employee health checkups	Regular health checkups are organized for back-office staff out of care for employees’ physical and mental health
Allowances	Employee trips	The Employee Welfare Committee discusses and arranges employee trips for the year
	Festive lottery	Lotteries are organized for festive occasions
	Meal / gathering allowance	A meal / gathering allowance is granted to back-office staff on a quarterly basis
	Wedding subsidy	Back-office staff are entitled to wedding subsidy

Retirement system
TABC has established its retirement system in accordance with the “Labor Standards Act” and “Labor Pension Act.” The Company also makes regular contributions to the labor pension fund held in a dedicated account at Bank of Taiwan, and engages an actuary to make year-end calculations to ensure the adequacy of pension fund reserves. For employees that have adopted the new pension scheme introduced under the Labor Pension Act, the Company makes monthly contributions at 6% of employees' salary tier (as shown in the Monthly Salary Tier Sheet approved by the Executive Yuan) into their individual accounts held with the Bureau of Labor Insurance, and the employees may decide to contribute an additional 0%-6% into their pension accounts at their discretion. For more details on pension plan, please refer to P.132 of the 2023 annual report.

For employees whose career is ended by way of "retirement" or "involuntary termination," TABC would encourage them to make use of the employment service or subsidy program offered by Workforce Development Agency, Ministry of Labor, and provide them with assistance. In the case of involuntary termination, TABC would serve advance notice as required by the Labor Standards Act and offer job-seeking leave and severance pay to help with the transition.