This section outlines JIA JIE Co., Ltd. (the "Company")’s employee welfare measures, education and training programs, retirement system and its implementation, as well as mechanisms for labor-management communication and protection of employee rights.

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I. Employee Welfare Measures

1. In accordance with regulations, the Company enrolls employees in Labor Insurance and National Health Insurance, and provides additional group insurance to enhance employee protection.

2. Regular employee training programs are held to improve employees’ skills and professional competence.

3. In compliance with labor regulations, the Company has established an  to strengthen mutual assistance and promote the spirit of cooperation. Employee welfare programs include group travel, year-end gatherings, and allowances or subsidies for Lunar New Year, Dragon Boat Festival, Labor Day, weddings, and funerals.

4. Based on the Company’s annual profitability,  of annual pre-tax profit (before deduction of employee and director compensation) may be distributed as , and up to  as . If the Company has accumulated losses, such losses shall be offset before any distribution. Employee compensation may be paid in , and may include eligible employees of controlled or subsidiary companies.
   The distribution of employee and director/supervisor compensation shall be approved by the with the consent of at least two-thirds of directors present and by a majority of the directors attending, and subsequently reported to the .

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II. Education and Training

​To enhance employees’ job performance and professional capabilities, the Company conducts orientation and on-the-job training programs.

1. New Employee Orientation:
   Conducted upon onboarding to help new employees understand the Company’s history, work rules, products, production processes, and professional knowledge.

2. On-the-Job Training:
   Training programs, both internal and external, are arranged as needed to enhance employees’ professional skills.

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3. Retirement System and Implementation

The Company follows the Labor Pension Act by contributing a fixed percentage of employees’ monthly salaries to a retirement reserve fund as future retirement payments. Employees may also voluntarily contribute up to 6% of their monthly wages to their individual pension accounts.

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4. Grievance Mechanism and Communication Channels

The Company holds labor-management meetings and conducts elections for employee representatives from each department or division. Employees may submit complaints or suggestions through monthly departmental meetings, labor-management meetings, or by completing a grievance form and placing it in the suggestion box. All submissions are handled by the management department in a fair, confidential, and timely manner to protect employees’ rights and interests.