06.Nov.2025
Talent Recruitment, Retention, and Development
Employee Rights and Compensation System
East Tender Optoelectronics provides labor insurance, employment insurance, and national health insurance for all employees in accordance with applicable laws and regulations, ensuring that employees are entitled to basic social insurance coverage and related benefits, thereby safeguarding their fundamental labor rights.
With respect to employee benefits, the Company allocates welfare funds in accordance with the “Charter of the Employee Welfare Committee” and has established an Employee Welfare Committee. The Committee is chaired ex officio by the General Manager (or a designated representative), and the immediate past Chair serves as an advisor to the subsequent term of the Committee.
With respect to the compensation system, the Company benchmarks industry peers and market salary levels, while also taking into account overall economic conditions, to establish a competitive remuneration policy. Upholding the universal value of gender equality, the Company strictly complies with the Gender Equality in Employment Act. Male and female employees are subject to the same starting salary standards, and there is no disparity in pay for equal work based on gender.
In addition, the Company conducts annual evaluations based on its operating performance and rewards employees’ contributions through its profit distribution mechanism in the form of bonuses.
Salaries and Headcount of Full-time Non-Managerial Employees Over the Past Three Years

Gender Pay Ratio

The Company applies identical salary determination standards for employees of all job levels regardless of gender, thereby upholding gender equality and eliminating discrimination. In 2024, the overall male-to-female salary ratio was equal. However, among general employees, the average salary of male employees was slightly higher than that of female employees. This difference was primarily attributable to male employees participating in rotating night shifts, which entitled them to higher night shift allowances.
Parental Leave Without Pay
In accordance with the Labor Standards Act and the Gender Equality in Employment Act, East Tender Optoelectronics allows employees who have completed at least six months of service to apply for parental leave without pay for each child until the child reaches the age of three, regardless of gender.

Education and Training
Talent development is not only a key long-term investment for the Company, but also an essential pathway for employees to achieve personal growth. East Tender Optoelectronics actively provides diverse learning resources and training programs, encouraging employees to continually learn and improve themselves.
Based on annual business strategies and operational directions, the Company plans comprehensive internal training courses, including pre-employment training, on-the-job training, and information security drills. Meanwhile, external training programs are arranged according to business needs to introduce new knowledge and enhance practical capabilities.
Through well-structured training programs, the Company supports employees in strengthening their professional foundation, continuously acquiring new knowledge and skills, and ultimately improving work efficiency and overall performance.
In 2024, the total number of company training hours reached 128 hours.

Performance Evaluation and Career Development
Performance evaluation is not only a basis for assessing employees’ work results, but also a key process for cultivating and identifying talent within the company. Through a regular evaluation mechanism, the Company can comprehensively understand employees’ annual performance and development potential, serving as an important reference for future talent training, career development planning, and job assignments.
East Tender Optoelectronics conducts performance evaluations in accordance with the existing assessment system. Department supervisors complete performance appraisal forms with fairness and objectivity to ensure consistency and impartiality throughout the process. The results of the evaluation are used as a basis for promotion, salary adjustments, and bonus distribution, while also motivating employees to actively engage in their work, strengthen personal performance, and contribute to the Company’s overall growth and development.
In 2024, following comprehensive performance evaluations and job performance reviews, a total of nine outstanding management employees were promoted, including four females and five males. This demonstrates the Company’s commitment to gender equality and merit-based selection in talent development and promotion.
Retirement System
To safeguard employees’ retirement rights and benefits, East Tender Optoelectronics complies with the “Labor Standards Act” and the “Labor Pension Act” in establishing relevant regulations, and implements the policies as follows:
To safeguard employees’ retirement benefits, East Tender Optoelectronics complies with the Labor Standards Act and the Labor Pension Act in establishing relevant regulations. The Company has formulated retirement procedures that specify retirement eligibility, pension payment standards, application processes, and payment guidelines. A Supervisory Committee for Labor Pension Reserve Funds has been established, and monthly contributions are appropriated in accordance with relevant regulations and deposited into a designated bank account to ensure employee rights are protected.
In response to regulatory updates, the Company simultaneously adopts the government’s new pension system. In accordance with the Labor Pension Act, 6% of the monthly wages of eligible employees is contributed to their individual pension accounts. For employees who voluntarily contribute additional pension amounts, the Company deducts the voluntary contribution rate from their monthly salary and remits it to their individual pension accounts managed by the Bureau of Labor Insurance.
As of the end of 2024, the accumulated balance of the Old Labor Pension Fund (Defined Benefit Plan) was NT$5,519,326, while the contribution amount to the New Labor Pension System (Defined Contribution Plan) for 2024 totaled NT$2,468,200.
In 2022, one employee applied for retirement; two employees in 2023; and one employee in 2024.
Employee Care and Well-Being
East Tender Optoelectronics upholds a people-oriented philosophy and is committed to creating a safe, friendly, and reassuring workplace where employees can maintain a healthy balance between work and life. Through comprehensive measures—from health management and the improvement of employee-friendly facilities to systematic training programs—the Company provides all-round care and support, fostering a high-quality working environment and an overall positive employee experience.
Employee Benefits Provided by the Company:

East Tender Optoelectronics provides labor insurance, employment insurance, and national health insurance for all employees in accordance with applicable laws and regulations, ensuring that employees are entitled to basic social insurance coverage and related benefits, thereby safeguarding their fundamental labor rights.
With respect to employee benefits, the Company allocates welfare funds in accordance with the “Charter of the Employee Welfare Committee” and has established an Employee Welfare Committee. The Committee is chaired ex officio by the General Manager (or a designated representative), and the immediate past Chair serves as an advisor to the subsequent term of the Committee.
With respect to the compensation system, the Company benchmarks industry peers and market salary levels, while also taking into account overall economic conditions, to establish a competitive remuneration policy. Upholding the universal value of gender equality, the Company strictly complies with the Gender Equality in Employment Act. Male and female employees are subject to the same starting salary standards, and there is no disparity in pay for equal work based on gender.
In addition, the Company conducts annual evaluations based on its operating performance and rewards employees’ contributions through its profit distribution mechanism in the form of bonuses.
Salaries and Headcount of Full-time Non-Managerial Employees Over the Past Three Years

Gender Pay Ratio

The Company applies identical salary determination standards for employees of all job levels regardless of gender, thereby upholding gender equality and eliminating discrimination. In 2024, the overall male-to-female salary ratio was equal. However, among general employees, the average salary of male employees was slightly higher than that of female employees. This difference was primarily attributable to male employees participating in rotating night shifts, which entitled them to higher night shift allowances.
Parental Leave Without Pay
In accordance with the Labor Standards Act and the Gender Equality in Employment Act, East Tender Optoelectronics allows employees who have completed at least six months of service to apply for parental leave without pay for each child until the child reaches the age of three, regardless of gender.

Education and Training
Talent development is not only a key long-term investment for the Company, but also an essential pathway for employees to achieve personal growth. East Tender Optoelectronics actively provides diverse learning resources and training programs, encouraging employees to continually learn and improve themselves.
Based on annual business strategies and operational directions, the Company plans comprehensive internal training courses, including pre-employment training, on-the-job training, and information security drills. Meanwhile, external training programs are arranged according to business needs to introduce new knowledge and enhance practical capabilities.
Through well-structured training programs, the Company supports employees in strengthening their professional foundation, continuously acquiring new knowledge and skills, and ultimately improving work efficiency and overall performance.
In 2024, the total number of company training hours reached 128 hours.

Performance Evaluation and Career Development
Performance evaluation is not only a basis for assessing employees’ work results, but also a key process for cultivating and identifying talent within the company. Through a regular evaluation mechanism, the Company can comprehensively understand employees’ annual performance and development potential, serving as an important reference for future talent training, career development planning, and job assignments.
East Tender Optoelectronics conducts performance evaluations in accordance with the existing assessment system. Department supervisors complete performance appraisal forms with fairness and objectivity to ensure consistency and impartiality throughout the process. The results of the evaluation are used as a basis for promotion, salary adjustments, and bonus distribution, while also motivating employees to actively engage in their work, strengthen personal performance, and contribute to the Company’s overall growth and development.
In 2024, following comprehensive performance evaluations and job performance reviews, a total of nine outstanding management employees were promoted, including four females and five males. This demonstrates the Company’s commitment to gender equality and merit-based selection in talent development and promotion.
Retirement System
To safeguard employees’ retirement rights and benefits, East Tender Optoelectronics complies with the “Labor Standards Act” and the “Labor Pension Act” in establishing relevant regulations, and implements the policies as follows:
To safeguard employees’ retirement benefits, East Tender Optoelectronics complies with the Labor Standards Act and the Labor Pension Act in establishing relevant regulations. The Company has formulated retirement procedures that specify retirement eligibility, pension payment standards, application processes, and payment guidelines. A Supervisory Committee for Labor Pension Reserve Funds has been established, and monthly contributions are appropriated in accordance with relevant regulations and deposited into a designated bank account to ensure employee rights are protected.
In response to regulatory updates, the Company simultaneously adopts the government’s new pension system. In accordance with the Labor Pension Act, 6% of the monthly wages of eligible employees is contributed to their individual pension accounts. For employees who voluntarily contribute additional pension amounts, the Company deducts the voluntary contribution rate from their monthly salary and remits it to their individual pension accounts managed by the Bureau of Labor Insurance.
As of the end of 2024, the accumulated balance of the Old Labor Pension Fund (Defined Benefit Plan) was NT$5,519,326, while the contribution amount to the New Labor Pension System (Defined Contribution Plan) for 2024 totaled NT$2,468,200.
In 2022, one employee applied for retirement; two employees in 2023; and one employee in 2024.
Employee Care and Well-Being
East Tender Optoelectronics upholds a people-oriented philosophy and is committed to creating a safe, friendly, and reassuring workplace where employees can maintain a healthy balance between work and life. Through comprehensive measures—from health management and the improvement of employee-friendly facilities to systematic training programs—the Company provides all-round care and support, fostering a high-quality working environment and an overall positive employee experience.
Employee Benefits Provided by the Company:

