1. Integration of the group’s HR system and resources

PCSC and its affiliates jointly review, revise, and integrate their HR systems to build a robust talent pool and career planning systems for the group. The result is an environment that facilitates a fair and reasonable development of inhouse talents.

2. Comprehensive employee benefits:

• (1) In accordance with the Official Letter Taipei City Social II No. 58459 of the Department of Social Welfare, PCSC established the Employee Benefit Committee on December 21, 1987. Members of the Committee are jointly elected by both the enterprise union and the Company. The Committee regularly hosts a variety of activities, organizes health check-ups for employees, and provides other benefits, such as subsidies for in-service education program.
• (2) The PCSC benefit scheme includes health examinations, employee stock ownership plans, club subsidies, library centers, discount purchasing, wedding and funeral allowances, paid maternity and paternity leave, group insurance, employee travel allowance, and other benefits provided by Employee Benefits Committee to meet employee needs. In addition, to take care of employees, PCSC also assists employees’ families, sets up nursing rooms in the office, and contracts with childcare institutions to provide preferential prices to reduce the burden of childcare on employees.
• (3) In 2010, the Company decided to become more proactive in our care of employees, establishing the Happy Cooperative in May of that year. In 2025, the program assisted employees in a total of 4,113 cases and 3,126.6caring hours.
• (4) In order to help our colleagues effectively manage stressful events in their work, life, and health and to enjoy sound physical, mental and interpersonal interactions, we organized employee relationship promotion activities, such as "PCSC Appreciation Circle" Campaign We use handwritten notes to express unspoken thanks and celebrate our colleagues' strengths. This initiative fosters a positive atmosphere and strengthens the bonds within our team.. In addition to helping alleviate the physical and mental stress of partners, we have also enhanced the relationship between the organization and its employees.
• (5) Due to the special circumstances of the COVID-19 epidemic since 2020, in order to maintain workplace health and implement epidemic prevention, we assisted colleagues to cope with the following:
  • PCSC has specially formulated the Implementation Measures for Colleagues Working from Home and supporting measures for attendance, allowing logistics colleagues to work remotely from home. In May 2020, the guidelines for the work of colleagues outside the office were also set, and the system began to include working outside the office (home).
  • The Company launched work diversion, and logistics colleagues could also flexibly choose time to go to and from get off work to avoid rush hour and reduce risks. There are four flexible working hours from 07:30 to 09:00, allowing employees to adjust their times to meet family needs and achieve a work-life balance.
• (6) The Company established “Operational Procedures of Employees Assistance in Severe Accidents”, encouraging supervisors to offer employees timely concern on behalf of the Company and to take the initiative to offer them paid leave for convalescence and financial help to take care of them in the event of serious accidents.
• (7) PCSC provides its employees with competitive salaries and wages and ensures that base pay is greater than the national standard for each year through salary and benefit surveys. In addition, men and women in the same position are given the same base pay to promote equality. Salary and benefits do not differ according to gender or age.

3. Providing entrepreneurial opportunities:

PCSC provides an incentive program to encourage employees to become franchisees, so that they can grow and develop with the Company.

4. Retirement plan：

• (1) Old system under the Labor Standards Act On Oct 16, 2020, PCSC modified its employee retirement program, applicable to all existing employees. As stipulated by law, the program calculates an employee’s years of service starting with his or her hiring date. Employees who have worked for the Company for less than 15 years (inclusive) shall be granted two basic units for each full year of service. From the 16th year onward, each full year of service shall be translated into one basic unit in the calculation of pensions. Any service period that is less than six month shall be calculated as half a year; while any service period that is between six months and twelve months shall be calculated as one full year. The number of basic units in the calculation of pensions is capped at 45. Pensions are calculated on the basis of years of service and the average monthly salary at the time of retirement. Calculation of average salaries shall be made in compliance with the Labor Standard Act.
• (2) Service year calculations under the old system for transferred employees:
  
  • Service years for transferred employees include the number of years they served in every PCSC affiliate and/or members of the Uni-President Group.
  • The sharing of pensions among affiliates is based on the percentage of the years of service spread over the affiliates that the employee has served.
• (3) New system under the Labor Pension Act:
  Beginning on July 1, 2005, in accordance with the Labor Pension Act, PCSC implemented a new system that is applicable to all employees. Existing employees could opt for the old system under the Labor Standard Act as stated in (1) or the new system under the Labor Pension Act. As stipulated in the Labor Pension Act, the monthly contribution is made based on the Monthly Contribution Wages Classification, which currently amounts to 6% of employee monthly income transferred to a personal retirement account with Bureau of Labor Insurance.