The Company has the policy to administer wage and salary of employees as seen appropriate, according to educational background, qualification, scope of responsibility and seniority.

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Wages and Salary Administration

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Basis of Administration

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a) The Company will set the starting rate of wage and salary in accordance with educational background, qualification, scope of responsibility and seniority, and it may be changed as deemed appropriate.

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b) To set wage and salary, the Company will consider the following factors:

I.      General economic situation of the country and cost of living;

II.     Rate of wage and salary in the labour market of similar industry of the country;

III.    Position and contribution in the Company;

IV.    Nature of work and scope of responsibility.

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Wage and Salary Increment

The Company, subject to its discretion, may consider increasing wage or salary as follows:

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a) To consider increasing wage or salary after probationary period, according to evaluation of performance;

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b) To consider increasing wage or salary annually, according to the performance appraisal;

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C) To consider adjusting wage or salary, in case of promotion;

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d) To adjust wage or salary, according to the law of minimum wage.

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Rules of Tax Deduction

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a) Employees will be responsible for their own personal income tax. The Administration Department of the Company will deduct the income withholding tax, as prescribed by the Code of Revenue Article 40(1), (2), from their wage or salary.

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b) In case the Company has deducted the income withholding tax of employees exceeding the amount to be paid, the Administration Department will file a request for refund, provided that the employees give all related documents as an evidence for such request of tax refund to the Administration Department.

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Date and Place of Wage/Salary Payment

Monthly Worker/Staff: 
The Company will pay wage/salary to the monthly worker and staff once per month, at the end of the month via the bank account.

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Daily/Piece Rate Worker:
The Company will pay wages to the daily or piece rate workers twice per month, via the bank account.

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a) 1st payment: Wage for the period from the 1st to 15th of each month will be calculated and paid on the 24th  of that month;

b) 2nd payment: Wage for the period from the 16th to the end of the month will be calculated and paid on the 9th of the following month.

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Last Payment

On resignation of an employee, the Company will arrange to pay the last wage / salary payment either by auto pay to bank account or by check.

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Overtime Pay and Holiday Work Pay

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Monthly workers and staff

For monthly workers and staff who work overtime and/or work on holiday in each month, the Company will pay the Overtime Pay and/or Holiday Work Pay on the last day of the following month, together with the salary.

Daily workers

For daily workers who work overtime and/or work on holiday in each month, the Company will pay the Overtime Pay and/or Holiday Work Pay on the 24th of the month and the 9th of the following month, in the same way as wage payment.