Friendly Workplace

▌ Human Rights Policy

YIEH HSING devoted to maintain human rights principles of national employment opportunities, when employing employees, fully according to professional ability and experiences, giving different considerations, we never employ child labor from establishment of the Company, when employing employees in 2022, circumstances of human rights violation or discrimination events never occur, and we fully follow relevant regulations of "Labor Standards Act", "Employment Service Act" and "Act of Gender Equality in Employment". Except local regulations, the Company supports and follows all internationally recognized bill and guidelines of human rights, such as "Universal Declaration of Human Rights", The "United Nations Global Compact" and "ILO Convention", etc., and establishes spirits of fairly, reasonably and friendly treating and respecting all staff, the implementation methods are as follows:

Establish Safe and Healthy Work Environment
Provide Fair and Reasonable Salary and Work Conditions.
No discrimination and assurance of equal opportunity for employment.
Prohibition of using child workers.
No Force Labor.
Respect Freedom of Association.
Protect Privacy and Prevent Harassment.
Provide Grievance Mechanism and Channel.
Help Employees Maintain Physical and Mental Health and Balance of Work and Life.

As of December 31, 2022, YIEH HSING has a total workforce of 446 persons of whom 426 are full-time employees and 20 are contract-based temporary employees, accounting for 4.69% of the total workforce. The average age of the full-time employees is 44.7 years old and the average years of service is 15.3 years

Due to operational needs, YIEH HSING has to recruit new employees from time to time. There were 39 new employees (33 males and 6 females) in 2022. In terms of job position, zero of them is senior supervisor, 19 professionals, and 20 operators. In terms of age, 20 of them are between 20~29 years old, 10 of them are between 30~39 years old, 7 of them are between 40~49 years old, and 2 of them are over 50 years old. 32 of them live in Kaohsiung, 1 live in Tainan, and 6 live in Pingdong. The production division of E United Group responded to the call of the government to invest in Kaohsiung. Under the advocacy of the founder, Mr. Lin I-Shou, the starting salary for new employees is over NT$30,000, excluding allowances and payment for overtime duties. This level is much higher than the mandatory level of salary.

▌ Training

We hope to improve employee's knowledge and skill required for the job through a complete training system.

1.New Hire Orientation

Group and Company Profile.
Regulation System and Corporate Culture.
Labor Insurance, Health Insurance, and Group Insurance Introduction.
Common Knowledge of Occupational Safety and Health.

2.Professional Skill Training

Professional skill training at the department level.
Specific Job Training.

3.General Education Training

Safety and health.
Health seminar.
Self-development.

4.Management Competency Training

5.Training Material Knowledge Platform

To pass on employee's professional know-how and experience and promote knowledge flow within the organization, the company focuses on collecting professional material from each division and building knowledge management system through knowledge platform. It takes inventory, storage, pass-on, and innovation on talents and documents of professional know-how with a systematic approach, so the knowledge can be shared with new comers and existing employees. The company plans on using digital integration appliance and making video and audio material in the future to systematically utilize, manage, and pass on knowledge assets.

6.Training hour

There were 268 trainings with a total of 5,251 training hours held in 2022. Total cost for the training was $603,690. Average person/hour in accordance with job position and gender is as follows:

Employee Training Average Man-Hour

	Male	Female	Average man-hour
High-level manager	5.85	4.50	5.60
Medium-level manager	5.60	6.50	5.74
Technician	7.23	5.90	6.98
Operator	3.23	4.50	3.29
Contractor	2.15	0	2.15

7.Performance Evaluation

YIEH HSING has established a performance evaluation system with four levels: A+, A, B+ and C+ to fairly reward, punish, and effectively motivate employee. Individual performance is the basis for salary adjustment, romotion, transfer, or dismissal, bonus incentive, and training development.

Employee evaluation structure analysis

Year	2020		2021		2022
Year	No. of people	Percentage	No. of people	Percentage	No. of people	Percentage
A+	109	27.9%	115	29.2%	108	27.3%
A	274	70.3%	268	68.2%	279	70.4%
B+	6	1.5%	9	2.3%	9	2.3%
C+	1	0.3%	1	0.3%	0	0%
Total	390	100%	393	100%	396	100%

The duration of full-time employee performance evaluation is from January 1 to December 30 every year.
No performance evaluation on full-time employees who are not employed with the company for a full year, contract employee, and part-time employee.

燁興企業善用義联集團資源加強媒體曝光，並積極參與各類徵才活動，吸引更多優秀人才加入燁興企業行列，大學以上人員（含碩士）共162名，佔整體員工總人數比例37.67%；其中碩士人員33名，學歷分布版塊朝高學歷移動趨勢。主管職人員學歷分布呈現穩定狀態，高階主管學歷分布以大學為主，中階主管學歷分布以大學及高中為主，非主管職人員與師級人員學歷分布以大學為主，員級人員學歷分布則以高中為主。除了進用國內各大專院校優秀人才，公司同時也鼓勵同仁在職進修、提升專業能力。同仁除了可選擇就讀國內知名大學校系外，公司更整合集團資源，鼓勵同仁帶薪進修義守大學碩士在職專班暨進修學士班，依「生產事業體員工就讀義守大學碩士在職專班學位暨進修學士班管理辦法」，就讀期間之學雜費概由公司全額負擔，取得學位後，其職位由公司視當時職缺狀況調整，薪資亦依所任職等調整級數或調整起敘。

▌ Friendly Working Environment

In order to build a safe, healthy, and fair job environment for employees to find a balance between work and life as well as being healthy in body, mind, and spirit, YIEH HSING promotes the following measures:

Establish Various Communicational Channel.
Unpaid Parental Leave System.
Flexible Vacation System.
Ensure Job Opportunity for People with Disability.
Establish "Sexual Harassment Prevention and Handling Regulation".
Group Insurance Benefits.

▌ Employee Welfare Committee

Employees are important assets for YIEH HSING Enterprise Co., Ltd. In order to take care of employees with secured living condition and good working condition to meet their needs, various benefit plans are promoted in addition to basic protection by regulatory requirements. Employee Welfare Committee is established to conduct various employee beneficial events and compensation. The current beneficial plan includes:

1.Considerate Benefits

Scholarship for employees and their children – qualify only for full-time employees in service for over 3 months and their children.
Holiday cash and gift vouchers for 4 major holidays – Labor Day, Dragon Boat Festival, Moon Festival, and Chinese New Year. The amount is determined by annual budget.
Birthday cash – for full-time employees in service for over 3 months.
Funeral compensation – full-time employees in service for over 3 months.
Travel compensation – full-time employees in service for over 3 months.
Retirement compensation – condolence cash is provided in the name of the Employee Welfare Committee regardless of the job tenure.
Health check compensation – special compensation for full-time employees when the sum of the job tenure at this company and employee's age is greater than 70 (included).

2.Complete Insurance System

3.Special Discount for Designated Shops

4.Discount with E United Group

5.Opportunity for Employees in Schooling in Employment (Continuing Education)

▌ Salary System

YIEH HSING's salary covers basic salary (including basic salary, supervisor allowance, subsistence and various allowances), production and sales bonus, year-end bonus, performance bonus and incentive bonus.

Year	2021	2022	Difference (2021-2022)
No. of Full-time Employee (person)	425	419	-6
Average Salary (thousand dollar)	662	652	-10
Median Salary (thousand dollar dollar)	627	615	-12

Note: The term "Non-management full-time employee" has excluded "manager", which consistent with the scope of manager declared by the company and the manager disclosed in the annual report of the shareholder's meeting.

Employee retirement system

▌ Retirement Policy:

The new system of the Labor Pension Act applies to all employees who take their office on (including) July 1, 2005.
For those employees who adopted the old system of the Labor Standards Act, the service years before July 31, 1984, will be applied to the regulations in the Factory Workers Retirement Rules, while the service years after August 1, 1984, will be applied to the Labor Standards Act.

▌ Health Care

Follow up on Individual Case after Health Check.
Special Operation Health Care.
Follow-up on 3 High.
Regular on-Site Visit by Occupational Doctor.

Professional physician
evaluation of job adaptation.

Professional physician seminar
on health and prevention of disease.
Set up Nursery Room.
Provide Medical Information Regularly and Conduct Various Health Education Activity.
Health Seminar.

Health education on high blood pressure,
blood sugar and blood lipids,
and examination on the
four common forms of cancer.

　
　
Diet management for good health

▌ Occupational Safety and Health

1.Safety management in personnel behavior.

2.Safety management on operation environment/equipment.

3.Accident reporting system.

4.Personal protective gear management.

5.Various trainings on safety and hygiene.

Education training process

6.Commute safety.

7.Safety Assessment.

8.Promote Ergonomics Improvement.

9.Labor Operational Environment Monitor.

10.Emergency procedure of disaster management.

11.Evacuation plan.

Fire Drill Simulation

12.Occupational health and safety committee meeting.

13.Reduce occupational hazard risks.