Human Rights Management Measures

The specific measures implemented by the PANJIT Group to promote human rights are as follows:

Compensation System

Considering the external competition, internal fairness and legality, PANJIT Group provides reasonable and market-competitive salaries and link them with the company's business performance, providing a diverse and competitive salary system (performance bonus, year-end bonus, employee compensation bonus) to attract, retain, develop, and motivate employees with the concept of sharing profits with employees. In addition, it is stipulated in Article 19 of the Articles of Association that when the company makes profits during the year, no less than 6% of pre-tax income of the current year shall be distributable as employees' compensation. However, the company's accumulated losses shall have been covered.
The employee compensation system of the PANJIT Group complies with the applicable laws and regulations of each region, and the compensation criteria of all employees does not differ due to gender or race, and provides a starting salary superior to regulations. Moreover, we also conduct a survey on the salary levels regularly, prepare budgets to make salary increase on a regular basis, and provide special budget for salary increase for critical positions, critical talents, and talents with great performance, continuing to provide market-competitive salaries.
The average standard salary of entry-level personnel in 2025 all complied with the local legal basic wage standards compared with the minimum wage of that year. The differences in standard salary between women and men are mainly related to different factors in the nature of work stations; the differences in salary and remuneration are mainly due to differences in job types, professional division of labor, and human resources structure. The Group continues to pay attention to issues of gender equality and remuneration fairness, regularly reviews the salary structure of different job levels, and reviews the promotion mechanisms and talent development systems to strengthen diverse talent cultivation and leadership position participation opportunities. For details on the average and median salaries of full-time employees in the non-managerial positions, as well as their changes compared with the previous year, please refer to the Market Observation Post System (MOPS). Search criteria: Market - Listed; Industry - Semiconductor; 2025 information will be released by the end of June 2026.

Note:
1.
The data shows the number of employees in the HR management system as of December 31, 2025, excluding members of the Board of Directors.
2.
As of the end of 2025, there were no part-time employees and no employees without guaranteed working hours.
3.
The number of PANJIT employees includes Taiwan operating sites (Gangshan Factory, Yongan Factory, Taipei Operations Center, Hsinchu R&D Center) as well as Taiwanese managers stationed in Mainland China.
4.
Non-employee worker information is mainly based on the annual statistical data of the contractor management system.
5.
In 2025, the number of PANJIT employees had no significant fluctuations compared to the previous year; the number of resident non-employee workers was the same as the previous year, totaling 25 people (15 females, 10 males).

Employee Benefits Program

In terms of employee care and benefits, the PANJIT Group, in addition to providing insurance, pensions, parental leave, and other relevant leaves required by the Labor Standards Act for each employee according to regulations, has also established an Employee Welfare Committee to provide diverse employee welfare measures superior to regulations, including: employee travel, special leave, gifts for the three major festivals, and allowance bonuses, striving to build a comprehensive benefit system and care, making employees' work and life more secure. In 2025, the employee welfare expenses totaled approximately NTD 34,790,000 (excluding salary), and the average employee welfare expenses was NTD 16,181 / per employee.
In addition, to encourage our employees to make long-term deposit and management of money, enhance their cohesion and ensure economic stability when they retire in the future, the Employee Welfare Trust was launched in October, 2022, and the Employee Stock Ownership Association was established. Based on the employees' monthly contributions, the Company makes a matching contribution. Through the trust mechanism, employees are encouraged to increase their savings by purchasing the company's stocks, which also encourages employees to create great performance with the company for the sustainable development of the company.
The ESOT plan is participated freely, and the employees can join voluntarily. It is agreed that participating employees will withdraw money from their monthly salary, and the company will also provide bonuses better than those provided in the industry as additional salary increase to make fixed-term and long-term investment every month in PANJIT's stocks in the open market. It is hoped to encourage employees to make long-term and stable investment, balance work and life, increase security for future life, and further create a win-win labor-management relationship. As of the end of 2025, 83.59% and 64.85% of colleagues at PANJIT and PYNMAX, respectively, participated in the employee share ownership trust(ESOT).

PANJIT Group is devoted to creating a friendly working environment with equality, diversity, and inclusiveness. All the employees enjoy equal remuneration and promotion opportunities regardless of gender. In addition to employees with Taiwan nationality, there are also employees from Thailand, the Philippines, Vietnam, Malaysia, Indonesia, Germany, and South Korea, forming a workplace with diversity. The Group is dedicated to the implementation of equality in employment and a friendly working environment with diversity and inclusiveness.
PANJIT Group employs people with disabilities in accordance with People with Disabilities Rights Protection Act and Law of the People's Republic of China on the Protection of Disabled Persons. For the insufficient number of people with disabilities hired, the company not only pays the difference subsidies to the competent authority but has established improvement measures. The number of employees with disabilities hired in 2025 was 14 (0.6%).

In terms of the employment of indigenous/minority employees, PANJIT Group ensures
equal treatment throughout its hiring process. In accordance with the Indigenous Peoples Employment Rights Protection Act, indigenous employees are entitled to leave for traditional ceremonies. In 2025, the number of indigenous/minority employees was 4 (0.2%).

1. Continue to look for and hire suitable people with disabilities through employment matching services and provide employment opportunities for people with disabilities to comply with legal requirements.
2. With the assistance of the government subsidy measures and job redesign to develop more jobs for people with disabilities.
3. Construct a comprehensive and supportive employment mechanism by combining the government and social resources to hire sufficient number of employees with disabilities.

Talent Development