Guided by its core philosophy of “people-centered,” HLC regards employees as its most valuable asset and continues to enhance its employee benefits and retirement protection mechanisms by providing diverse and flexible forms of support. The Company’s benefits cover areas such as living allowances, parental and childcare support, health protection, and pension contributions. Through these measures, HLC strives to create a supportive workplace that promotes both career development and quality of life, helping employees maintain a healthy balance between professional growth and family life.

The Company has established an Employee Welfare Committee responsible for planning and implementing employee care initiatives. Through financial assistance and thoughtful support, the Committee accompanies employees through important stages and events in their lives, including marriage, childbirth, hospitalization, and bereavement, thereby strengthening organizational identity and team cohesion. From 2022 to 2025, welfare subsidies showed a generally steady upward trend, increasing from NT$51,468 in 2022 to NT$61,970 in 2025, representing cumulative growth of more than 20% over the four-year period. Key benefits include wedding gifts, childbirth subsidies, hospitalization assistance, bereavement assistance, birthday gifts, scholarships and educational grants, festivals, and subsidies for employee club activities. These benefits demonstrate the Company’s continued commitment to employee care. Through its comprehensive benefits system, the Company seeks to improve employee satisfaction and retention and establish a strong talent foundation for its long-term development.

Benefits superior to legal requirements

Childcare Allowance Policy

Since 2024, HLC has implemented a “Childcare Allowance” policy. For two consecutive years, the Company has provided employees with an annual childcare allowance of NT$8,000 for each child under the age of six, taking concrete action to address Taiwan’s declining birth rate and support employees’ childcare needs. In 2025, 98 employees applied for the allowance (39 female and 59 male employees), benefiting a total of 104 children, an increase of 27% from the previous year. This policy helps ease employees’ financial burden of raising children and contributes to a supportive and family-friendly workplace.

Retirement pension system

To safeguard employees’ retirement benefits, HLC has adopted the Labor Pension Act’s new system, where the employer makes a monthly contribution at 6% of the employee’s monthly salary to their individual pension account, with 100% employee participation.

Comprehensive Group Insurance System

In addition to enrolling employees in labor insurance and National Health Insurance as required by law, HLC provides comprehensive group insurance coverage, including term life insurance and accident insurance. The Company determines appropriate coverage amounts and premium levels based on the risk characteristics of different positions, ensuring that the coverage more closely reflects employees’ actual needs and provides appropriate and comprehensive protection. In addition to regular employees, temporary and contract employees are also covered by the insurance program, demonstrating the Company’s commitment to providing equal care and support to all categories of workers and creating a safer and more supportive working environment.

• Administrative staff: NT$1 million in term life insurance and NT$2 million in accidental injury insurance.
• Technical and sales staff: NT$1 million in term life insurance and NT$5 million in accidental injury insurance.

Education Subsidies and Scholarships

To encourage continuous learning and education for employees and their children, HLC provides scholarships and educational grants each year. In 2025, the Company provided each eligible employee： NT$20,000 (NT$16,000 in cash and 4,000 welfare points, with each point equivalent to NT$1).

Diverse Benefits and Leave Measures

HLC offers various non-cash benefits to enhance employees’ work-life balance:

Human Rights Protection

HLC has established a comprehensive system for preventing unlawful workplace conduct. The system covers hazard identification and risk assessment, workplace design reviews, job accommodation and adjustment, the establishment of codes of conduct, and complaint handling procedures. The Company has also issued a written declaration clearly stating its “zero-tolerance” policy toward all forms of unlawful workplace conduct. With respect to the prevention of sexual harassment, the Company has established specific handling procedures in accordance with the Gender Equality in Employment Act “ and the “Sexual Harassment Prevention Act.” The Company has established a dedicated complaint mailbox and review committee to ensure that complaints are investigated and addressed fairly within the prescribed time limits. The Company also provides affected employees with support measures such as psychological counseling, medical assistance, and work adjustments, while protecting complainants and those who assist them from retaliation.

To strengthen two-way communication, HLC provides multiple channels through which employees may express their views, including labor-management communication meetings, a suggestion mailbox, and the “HLC Paradise” platform. Through quarterly labor management meetings and other dialogue mechanisms, the Company ensures that employees’ views are fully expressed and appropriately addressed, thereby fostering a workplace culture of “Mutual Trust and Shared Responsibility.” Through the establishment of relevant systems and continued communication and education, the Company received no complaints of unequal treatment arising from discrimination in 2025. This indicates that the existing measures effectively protect employees’ rights and safety and are progressively fostering a respectful and inclusive working environment.

HLC regularly conducts human rights-related training covering gender equality, technology-facilitated sexual violence, and the prevention of unlawful workplace conduct. The training strengthens the awareness and response capabilities of employees and supervisors and helps foster a workplace culture founded on respect and trust. In 2025, a total of 3,064 participant-times were recorded for the Company’s internal courses. In accordance with the “Regulations for Establishing Measures of Prevention, Correction, and Complaint of Sexual Harassment in the Workplace,” the Company also arranged external training for personnel responsible for handling, investigating, and deciding sexual harassment complaints, recording a total of 10 training participations.