Labor/Management Relations

1.Employee Benefits
(1)All employees of the Company are enrolled under labor insurance starting from the day they join the Company. All payments for childbirth, injuries, disabilities, agednesses, and death shall be provided in accordance with the Labor Insurance Act. Employees and family members are also enrolled under National Health Insurance.
(2)The Company has established the Employee Welfare Committee and appropriates a certain ratio of welfare fund upon the establishment of the Committee in accordance with the Organization Regulations. A fixed ratio of the Company's monthly revenue is appropriated to the designated bank account.
(3)The Company's employees have the following benefits：
A.Subsidies for marriage, childbirth, injuries and sickness, funerary expenses, and material disasters.
B.Establishment of clubs to organize various recreational activities and games.
C.Subsidies for short trips and domestic and overseas long-distance travel.
D.Gifts and monetary gift for Chinese New Year, Labor Day, Dragon Boat Festival, Mid-Autumn Festival, etc. to thank employees for their hard work.
E.The year-end banquet and party is held to thank employees for their hard work throughout the year.
F.Other ad hoc activities are held to thank employees for their hard work throughout the year
G.Subsidies for employees' on-the-job education and training.
H.Employee health examinations are held regularly once every two years.
I. Organize employee life service plans to provide employees with physical and mental growth and channels for stress relief.

2.Retirement System
The Company has established the Labor Pension Preparatory Fund Supervision Commission and the Employee Retirement Plan. All official current employees of the Company are eligible for participation.Under the Labor Pension Act (the new system), the Company has made monthly contribution equal to 6% of each employee's monthly salary to an individual labor pension account managed by the Bureau of Labor Insurance.For employee who subject to the Labor Standards Act (the old system), IGS provides two units for each year of service within fifteen years (inclusive) and one unit for every year after fifteen years. The numbers of units are capped at 45. The Company contributes an amount equal to 2% of salaries paid each month to employee's pension funds into Bank of Taiwan account in the name of the Supervisory Committee of Workers’ Pension Preparation Fund.

3.Protective Measures for the Work Environment and Physical Safety of Employees
The Company has planned a series of labor safety and health courses to protect employees from occupational hazards. The Company plans labor safety and health training courses for new employees and provides comprehensive health examinations for employees every two years. In addition, we also implement environmental inspections in January each year in statutory hazardous areas (Production Department) to meet requirements in the Occupational Safety and Health Act and protect labor safety and health. In terms of the air quality and various safety requirements, the high-quality offices currently provided by the Company have been equipped with measures that meet regulatory requirements or are superior to regulatory requirements.