PSMC spares no effort in creating a comprehensive learning environment for employees by providing a variety of training courses and multiple learning channels as well as systematic training programs to help employees acquire the professional knowledge and skills needed for their work. At the same time, the Company also encourages employees to maintain a habit of self-directed learning after work by establishing online learning resources, providing subsidies for statutory professional license examinations and on-the-job training courses, and other support measures to create a work environment for continuous learning and progress and to inspire employees' potential.

PSMC follow the Procedures for Employee Education & Training in which the PDCA methodology has been introduced. By following the PDCA principles, managerial personnel must develop next year's education and training plan by the end of each year based on comprehensive consideration of the Company's vision and business philosophy, medium-/long-term business strategies, and individual unit's training needs. The Human Resources Division responsible for organizing a variety of in-person and online education and training activities, keeping track of employees' training participation status, and recording feedback from course participants to continuously improve educational training programs' contents.

The education and training system is centered on the three core areas of “New Employee Orientation Training”, “Functional Training”, and “Knowledge Inspiration”, to design suitable with two major categories of training contents for “new associates” and “on-the-job associates”. To shorten the adaptation period for new employees, PSMC has also arranged a mentorship program for newcomers, with training content focused on building fundamental knowledge related to semiconductors. Further, through on-the-job training (OJT), new associates receive support to quickly integrate into the Company's operational system and culture. In order to meet the company's core philosophy of continuous learning for employees, the vocational training area is divided into three categories: professional, management and general education. Based on colleagues' educational background, work style, and functional requirements, supervisors and colleagues jointly plan course combinations for each career stage, providing timely and appropriate learning resources to promote professional advancement and inspire lifelong learning and self-development.

In addition to education and training programs, PSMC plans long-term training programs for all employees(include contractual and part time employees) based on the principle of continuous improvement of core functions.

In order to improve learning willingness and effectiveness, PSMC integrates internal and external training resources of the company and plans a dedicated training website, so that colleagues can master the most up-to-date professional knowledge, regulatory changes and the company's latest decisions through more flexible learning models, multiple channels and other information, etc.. PSMC also uses the online learning platform to grasp the learning status of colleagues in real time and provide timely guidance and support.

PSMC's compensation system is based on the principles of fairness and reasonableness, and provides competitive compensation packages, including base salary, allowances, employee cash bonuses, and employee rewards, as well as an incentive bonus plan based on performance and job responsibilities, regardless of race, management level, language, religion, political affiliation, marital status, nationality, place of birth, gender, sexual orientation, age, or group affiliation. PSMC's compensation and bene¬fits system is formulated by the Compensation Committee, taking into account factors such as the Company's operational performance, industry development trends, the overall economy, and sustainable corporate development. The compensation plan is reviewed and adjusted annually on a rolling basis, and distribution recommendations are prepared and submitted to the Board of Directors for consideration to ensure that the Company's overall compensation structure remains competitive in the industry.

In addition to ¬fixed remuneration such as base salary and allowances, PSMC also provides employee incentive bonuses, retention bonuses and employee stock option certificates and other variable remuneration. In 2023, PSMC passed the employee stock subscription plan approved by the supervisory authority. The plan will be released in 2024. The amount of variable remuneration is determined based on individual performance, the company's profit for the year and unit target achievement rate, and does not differ based on gender. PSMC rewards employees for their excellent performance and shares operating results, and encourages colleagues to actively strive for performance and create healthy competition of working environment. In 2025, the average salary of full-time employees who are not in supervisory positions was NT$1.242million, and the median salary of full-time employees who are not in supervisory positions was NT$1.156 million. The ratio of the annual salary of the highest individual to the median annual salary of all employees (excluding the individual with the highest annual salary) is 28.8. Compared to the previous year, the highest-paid individual's annual salary increased by 19%, while the median annual salary of all employees (excluding the highest-paid individual) decreased by 2%. The aforementioned changes were mainly due to the increase in the annual performance bonus of the highest-paid individual; the change in the overall median employee salary was affected by factors such as changes in personnel structure (e.g., an increase in the proportion of new employees), differences in annual bonus distribution, and different salary adjustment ranges, which are changes in the overall compensation structure.

PSMC adheres to the principle of exceeding regulatory requirements in hiring employees, and ensures that starting salaries and overall compensation are not influenced by gender. In 2025, the differences in compensation between female and male employees were primarily due to a combination of factors that include job category, job responsibilities, length of service, and individual performance. Overall, PSMC continues to monitor and address gender pay disparities and is committed to providing a market-competitive compensation and benefi¬ts system to help employees achieve a healthy balance between career development and family life.

In accordance with the "Labor Standards Act" and the "Labor Pension Act", there is a retirement plan for all regular employees, and those who have worked for PSMC for at least 10 years and are at least 45 years old, and with the sum of the ¬rst two items reaching 60, are eligible to apply for retirement. Employees subjected to the "Labor Standards Act Pension" (also known as the old system) are required to contribute 2% of their monthly salary to the Bank of Taiwan's Labor Retirement Fund Supervisory Committee's special account. If the balance of the special account is not su cient to pay for workers who are expected to meet the retirement requirements in the following year before the end of the year, and the balance must be replenished by the end of March of the following year. Employees subjected to the "Labor Pension Act" (also known as the New Labor Retirement System) are required to contribute 6% of their monthly wages to the personal pension account established by the Labor Insurance Bureau.

The Human Resources Division and Employee Welfare Committee (below, the Welfare Committee) has developed comprehensive employee benefits systems to provide employees with diverse welfare facilities and activities for employees to enjoy a lifestyle full of creativity and energy both at work and in leisure time. In addition to the basic bene¬ts of gift vouchers for three major festivals and birthday, the Company also provides marriage & baby allowances, hospitalization subsidies, children's scholarships, and other thoughtful subsidies/allowances of different amounts. Moreover, to promote work-life balance, there are diversified employee clubs and a variety of courses for employees to choose, through which employees can expand their social networks, cultivate hobbies, enhance physical fitness, and build connections with more people. Besides, all-embracing activities such as theater appreciation, arts and cultural activities, Family Day, brisk walking, festive (e.g. Christmas) activities, etc. are also frequently held to extend the Company's care to employees' family, thereby creating a sense of belonging among members of the whole PSMC family.

Family Theatre Appreciation and Celebrity Special Lectures Each year, PSMC organizes a variety of arts and cultural activities, including family theater performances and lectures by celebrities, to bring the arts closer to the lives of employees and cultivate a humanistic atmosphere, and to promote parent-child interaction and learning, and optimize the work-life balance of employees. In 2025, PSMC hosted two theater appreciation events. First was iTunes Uncontrolled in Your Mind, performed by All U People Theater, which had 804 attendees; and Three Idiots, performed by Godot Theater Company at Miaobei Art Center, which had 959 attendees. In total, nearly 1,800 participants enjoyed the performances.

The events provided employees and their families with warm, joyful experiences, creating cherished moments in a lively and engaging atmosphere. In addition to theatre performances, PSMC also hosted five arts and cultural lectures in 2025. These covered a wide range of topics , including the Yeh Chun-yu Financial Lecture “Financial Planning for Life: Getting Your Abundant Life in Place Ahead of Time” (with 264 participants); the Hung Chen-yu Lecture “A Short Trip through Taiwan - Learning this Land Again” (87 participants); the “L.T. Brown International School Mike Lee Pteam Lecture” (150 participants); the Hao Hsu-lieh Lecture “Enjoying Transformation: Being in Tune to Steer Life Changes” (223 participants); and the James Chi-ming Liang Lecture “The Multicultural Road to Adapting Three Idiots Pteam Lecture” (68 participants). These renowned speakers delivered insightful and engaging sessions, sharing their life experiences and expertise. Their talks not only broadened employees' understanding of different fields, but also encouraged knowledge-sharing and personal growth.

PSMC Family Day is a special event we organize for PSMC employees' families, parents, and children. In 2025, we held four Family Day events at Libo Land, with a total of 5,773 employees registering. To encourage employees to bring their families, each employee could apply for up to three tickets. A total of 13,850 tickets were issued this year, with an average participation rate of 78.54% across the four events. The event featured a variety of delicious food, fun rides, and exciting stage performances, allowing participants to enjoy a joyful atmosphere, effectively strengthening employee cohesion and enhancing family bonds.

In 2025, we held two picnic concert events at Zhunan Brewery. 2,316 employees registered to attend, with attendance of 75.21% at the ¬first event and 79.93% at the second. A total of 1,789 employees brought their families to join in. The picnic concert events featured musical performance programs and lots of food booths, picnic layout competitions, competitions, bouncy play areas, and prize drawings. In the autumn air, families got to enjoy wonderful picnic experiences, full of joy and warm-hearted moments, to their hearts’ content.

To meet the festive spirit of Dragon Boat Festival season and to respond to dragon boat racing's sense of all rowing together, we promoted this recreation event with "boats" competing on land. This event helped promote departmental team spirit and interdepartmental interaction. The event was held May 28, 2025, with a preliminary/rematch/final match schedule. 63 teams signed up, with nearly 1,000employees taking part. The competition onsite was intense, and the atmosphere was electric. Not only did it help boost departmental cohesion, but it also brought all participants a treasured opportunity to mix and meet with people from other departments.

The movie A Chip Odyssey is the ¬rst feature ¬lm to document the transformation of Taiwan's semiconductor industry into a major player in global sci-tech. It also bears witness to this major chapter in Taiwan's contemporary history. The Employee Welfare Committee arranged an exclusive showing of the movie for PSMC, inviting employees and supervisors alike to see the movie. The movie helped viewers understand the hardships and tears of this period of industrial development, and get a sense of both the costs paid by people in this ¬eld, and also the glory. 8 di erent showings were held at Ambassador Theaters, Broadway Cinemas Zhubei, and Vieshow Cinemas, with 1,527 people signing up and 1,371 actually in attendance, for an attendance rate of 90%.

With PSMC’s active encouragement, participation in club activities has flourished in recent years. 2025, the Company hosts 12 clubs, in several di erent categories: Ball sports; ¬tness and recreational activities; public welfare; music and arts; and general learning clubs. The Employee Welfare Committee provides ¬nancial subsidies to support club operations. Ball sports clubs, in particular, are responsible for organizing the PSMC Cup sports tournaments, where prize money is awarded based on the number of participating teams. Additionally, members receive subsidies for jerseys and sports equipment to further encourage engagement. In addition, if a club represents the Company to participate in an external competition and wins an award, it will be granted an additional incentive subsidy of NT$32,000. The total subsidy funds for all ball game clubs have reached NT$1.5 million, and a subsidy of NT$20,000 has been provided for each general club and study-oriented club to support their activities.

As stipulated in the Regulations Governing Employee Welfare Committee's Club Management, clubs must complete the next year's budget itemization in October every year, and club activities must be carried out by following the planned budget. The operating procedures are as follows:

1. Itemize the next year's budget in October every year, which shall be submitted to the Welfare Committee for approval in the quarterly meetings.
2. Clubs are required to fill out an Activity Application Form before the implementation of club activities. Club activity information and regulations must be announced on the Company's Welfare Bulletin after the application is reviewed and approved by the Welfare Committee.
3. Submit a case-closing report within 15 days after the activity is completed to apply for expense reimbursement.

Club sports competitions enhance employees' sense of belonging to the Company and further strengthen teamwork and cooperation. In 2025, in addition to continuing to host a variety of PSMC Cup sports tournaments, clubs also actively represented the Company in external competitions, bringing recognition and honor to PSMC.

PSMC has established a complete unpaid paternity leave system and environment based on the rights that workers are entitled to in accordance with the Act of Gender Equality in Employment. This includes parental leave without pay, as well as paid use of lactation rooms when necessary. In addition, in response to the government's maternity policy, PSMC has introduced a new “Maternity Allowance” in July 2022, which provides a subsidy of NT$20,000 for each newborn baby. A new “Postnatal Care Leave” was introduced in September 2022 that is superior than the regulatory requirements, which allows female employees to apply for a two-week postnatal care leave (half pay) after the expiration of the statutory eight-week maternity leave, which makes a total of 10 weeks of paid parental leave, in order to provide more recuperation and care for female employees.