In addition to the statutory insurance (labor insurance, health insurance, and labor retirement fund), Infinite Finance also offers employee group insurance, annual health check-ups, staff tours (domestic and overseas), diversified club activities, Dragon Boat and Mid-Autumn Festival bonuses, department and birthday celebration activities, education subsidies for dependents, marriage, death and birth subsidies, emergency relief, preferential purchase (rental) car loans for employees, on-the-job training grants, and special leave, abortion leave, and a retirement system, to care for the multifaceted needs of employees

Additional subsidies or measures will be provided occasionally in response to changes in the environment and taking into account the needs of employees, such as consumer voucher funds for boosting economy, epidemic prevention bonuses, and epidemic prevention subsidies.

【Retirement system and implementation】

The company has established a ” Labor Retirement Fund Supervisory Committee” and has stipulated the ” Employee Retirement Regulations” . In addition to meeting the legal retirement conditions to apply for retirement, employees who meet the following circumstances (which are better than the legal conditions) may retire with the company’s consent.
一、Those who have worked for more than fifteen years and are at least fifty years old.
二、Those whose age combined with years of work experience exceeds (including) fifty-five.
三、For those who have worked for more than ten years and are over fifty years old, if their health condition is poor, they may provide an certificate from a public hospital to prove that they are no longer fit for their current position.

Pension System	Old	New
Applicable legal sources	Labor Standards Act	Labor Pension Act(Applicable from July 1, 2005)
Deduction status	A retirement fund equivalent to 2% of the total monthly salary of employees will be deposited intoa special account at Taiwan Bank (Note 1)	According to employees, 6% of their monthly wages will be allocated to the Labor Insurance Bureau’s individual pension account.
Amount allocated	Labor retirement preparation fund accumulated contribution amount is NT$21,306 thousand (Note2)	The company and its subsidiaries have determined to allocate a retirement fund of NT$ 31,173 thousand for the year 2025.
Pension benefits	Before the implementation of the Labor Standards Act on April 1, 1998, for each year of service, one base amount was granted; after the Labor Standards Act came into effect, two base amounts were granted for each year of service, and for service exceeding fifteen years, one base amount was granted for each additional year; the maximum total if limited to forth-five base amounts.	Starting from July 1, 2005, those who take office will be subject to the pension regulations of the 「Labor Pension Act.」

Notes:
1.Values as of December 31, 2025.
2.Overseas subsidiaries also comply with local social insurance regulations.

【Labor Relations】

The Infinite Finance places strong emphasis on safeguarding employees’ labor rights. Quarterly labor-management meetings are convened to review matters related to labor law protections, ensuring constructive dialogue and fostering harmonious cooperation between labor and management. To further encourage open communication, the Company has established an Employee Communication Mailbox, providing a fair and transparent mechanism for grievances and feedback. In addition, a biennial Employee Satisfaction Survey is conducted anonymously to capture employees’ perceptions and opinions on key workplace issues. Insights gathered from the survey serve as the basis for necessary adjustments and improvements, reinforcing employees’ sense of belonging and alignment with the organization.

【Employee Satisfaction Survey】

The Employee Satisfaction Survey was conducted in August 2025, covering five major dimensions: Corporate Philosophy, Work and Environment, Team and Leadership, Compensation and Benefits, and Performance and Development. Open-ended questions were also included to systematically collect employee feedback, serving as an important reference for continuous enhancement of the work environment, talent development, and sustainable operations.

The 2025 survey achieved a response rate of 94.8%, with an overall satisfaction score of 4.17 out of 5, reflecting strong employee engagement. The results demonstrate the positive impact of the Company’s initiatives in employee care and highlight its commitment to fostering a supportive and sustainable workplace.