About Leader

Employee Benefits

Domestic and international travel subsidies
Free motorcycle parking and car parking subsidies for employees
Complimentary annual shareholders’ meeting souvenirs and seasonal festival gifts
Festival bonuses and performance incentive awards
Marriage, maternity, and bereavement allowances
Comprehensive health examination and leave programs, including maternity leave, prenatal check-up leave, sick leave, hospitalization leave, and family care leave
Year-end bonus program
Employee retirement and separation benefits program

Incentive Programs

Year-End Bonus
Project Incentives
R&D Incentives
Employee Profit Sharing

LEI values the contribution and performance of every employee. Through incentive programs and employee profit-sharing, we share the company’s growth and achievements with our team. Bonuses and profit-sharing are awarded based on the Company’s operating performance and individual performance evaluation results.

The implementation summary of employee training programs in 2025 is presented below. LEI continues to invest in employee training and professional capability development. Through a diverse range of learning and development programs, we strengthen employees’ professional expertise and enhance overall organizational competitiveness.

Employee Category	Total Training Sessions	Total Training Participants	Total Training Hours	Total Training Investment
Supervisory Employees	27	7,102	121,704	TWD 612 Thousand
General Employees	225	2,397	58,796
Total	252	9,499	180,500

Retirement System and Implementation

The Company has established a Labor Retirement Reserve Fund Supervisory Committee in accordance with applicable laws and implemented an employee retirement scheme pursuant to the Labor Standards Act. Retirement reserves are contributed monthly and deposited into designated accounts for management and administration to safeguard employees’ retirement benefits.

Since July 1, 2005, in compliance with the Labor Pension Act, the Company has adopted a defined contribution retirement scheme and makes monthly pension contributions at no less than 6% of each employee’s monthly salary. Employees may choose to participate in either the retirement scheme under the Labor Standards Act or the pension scheme under the Labor Pension Act in accordance with applicable regulations, while retaining years of service accrued prior to the implementation of the new system.

In addition, each operating site within the Group contributes retirement pensions, old-age insurance, mandatory savings, and other related employee benefits in accordance with local legal requirements. Contributions are regularly remitted to government-designated accounts to provide comprehensive retirement protection and related employee benefits.

Labor–Management Relations and Employee Rights Protection

Guided by a people-oriented management philosophy, the Company places strong emphasis on talent development and employee well-being and is committed to fostering a harmonious, stable, and engaging workplace.

To establish effective labor–management communication mechanisms, the Company promotes dialogue and consensus-building through regular meetings, email communication, and various engagement channels, while continuously safeguarding employee rights and interests.

In compliance with the Personal Data Protection Act, the Company has completed updates to relevant internal procedures, conducted regulatory awareness activities, and obtained signed acknowledgements from all employees regarding the collection, processing, and use of personal data to strengthen personal information protection and information security management.

In addition, to support sustainable business operations, the Company established and announced the Leader Electronics Inc. Code of Ethical Conduct in 2014. The Code applies to directors, supervisors, management personnel, and all employees and serves as an important guideline for ethical business conduct and professional behavior.

Employee Working Environment and Occupational Safety Protection

The Company places great importance on employees’ occupational safety, physical well-being, and mental health. Major manufacturing sites across the Group have obtained ISO 45001 Occupational Health and Safety Management System certification and continue to foster a safe, healthy, and employee-friendly working environment.

To promote a safe and healthy working environment and safeguard employee well-being, the Company implements various health promotion and occupational safety management initiatives, including:
(1) Providing regular on-site services by occupational physicians and nursing personnel to offer health consultations, analyze health examination results, and provide improvement recommendations. Dedicated care and guidance are also available for pregnant and breastfeeding employees.
(2) Conducting regular workplace safety inspections, risk assessments, and improvement actions to reduce occupational hazards and create a safer working environment.
(3) Providing employees with necessary personal protective equipment (PPE) and work instructions, while conducting emergency response drills on a regular basis to strengthen disaster prevention and emergency preparedness capabilities.
(4) Organizing health promotion activities and occupational health and safety training programs to enhance employees’ health awareness and workplace safety culture. In 2025, multiple health and safety-related seminars were conducted.

Seminar Date	Topic	Content
Apr. 9	Feeling stressed at work? Try aromatherapy for relaxation!	1.Relaxation techniques • Introduction to aromatherapy
Jun. 18	Online Occupational Safety Seminar: Workplace Harassment Awareness and Prevention	1. Definition of workplace harassment 2. Types of workplace harassment 3. Forms of workplace harassment 4. Workplace bullying
Sep. 8	On-site Wellness Seminar: Relax and Rebalance Through Mindfulness	1.Traditional Chinese Medicine insights for a healthier life

Environmental Health and Safety Controls

Item	Description
Access Control Measures to Manage Personnel Entry and Exit and Safeguard Employee Security	1. Employees are required to register in the access control system, which supports both badge access and facial recognition authentication. 2. Access permissions are assigned based on operational needs and restricted by designated areas. 3. Upon employee separation, access privileges shall be revoked no later than the employee’s final working day. 4. In the event of a lost access card, the corresponding access authorization shall be immediately deactivated and replaced with a newly issued card and identification number. 5. Access requests outside normal working hours require approval from the department head and the responsible HR authority.
Regular Emergency Response and Fire Brigade Training	To minimize potential losses arising from fire and other emergency incidents, the Company has established a fire protection program and organized an internal emergency response team. The team is structured by function (including command, communication, firefighting, evacuation guidance, and rescue teams) with designated personnel assigned to each role to ensure timely response and effective incident management. Emergency drills are conducted semi-annually. In 2025, drills were carried out on June 25 and December 22.
Post-Pandemic Health Protection Measures and Awareness Programs	The Company continues to promote preventive health practices, including proper hand hygiene, mask usage, and vaccination awareness, while also providing guidance on the prevention and control of COVID-19 and other legally designated communicable diseases.The Company also provides epidemic prevention leave and related support measures. Following the stabilization of the COVID-19 situation and the removal of its classification as a designated communicable disease, employees may continue to apply for relevant leave based on operational needs and applicable internal policies.