The Company adheres to the provisions of the Labor Standards Act and the Labor Pension Act to formulate employee retirement related systems and regulations. Those who have worked for over 15 years and aged 55, those who have worked for more than 25 years, and those who have worked for over 10 years and aged 60, are qualified for applying for voluntary retirement. In addition, a Labor Pension Reserve Supervisory Committee is established to govern the matter related to pension appropriation and allocation.

As for the implementation of pension appropriation, for pension appropriation that applies previous employee retirement system, the Company appropriates 6% of the total salary monthly as a pension, and deposits it in a special account under the name of the Labor Pension Reserve Supervisory Committee in the Bank of Taiwan. For pension appropriation that applies the new Labor Pension Act, the Company appropriates 6% of the total salary monthly as a pension and deposits it to the personal accounts of employees in the Bureau of Labor Insurance according to the Table of Grades for Labor Pension Appropriation.