GMTC is committed to creating a fair, diverse, and inclusive work environment. In all aspects of recruitment, hiring, performance evaluation, and promotion, the Company upholds principles of equality regardless of gender, age, ethnicity, religion, political affiliation, marital status, educational background, or professional experience. We emphasize placing the right person in the right role, ensuring alignment between qualifications and job requirements.

To expand our talent pool, GMTC leverages multiple recruitment channels, including professional staffing agencies, government-sponsored job fairs, summer internship programs, and industry-academia collaboration. Additionally, the Company offers employee referral bonuses to encourage the introduction of new talent aligned with our strategic growth plans.

To attract top talent, the Company uses a flexible salary review mechanism that considers factors such as educational qualifications, commuting distance, and market benchmarks.

New employees who pass their probationary evaluations may apply for a salary adjustment and are also eligible for a retention bonus through an employee stock ownership subsidy— up to two times the base amount.

In early 2024, GMTC implemented a 4% increase in base salary as recognition of employees' contributions to profitability. The Company also aligns its compensation structure with market trends and internal equity. Quarterly performance bonuses, year-end bonuses, and profit-sharing dividends are provided based on individual and Company performance. These initiatives serve to recognize employee contributions and enhance retention.

To further incentivize long-term commitment, GMTC offers an employee shareholding trust program. Employees who pass the probationary period are eligible to participate, with the Company subsidizing 25% of the monthly stock purchase amount. This encourages long-term savings and enables employees to share in the Company's growth.

 By the end of 2024, 809 employees were eligible to participate in the shareholding trust. Among them, 322 employees (39.8%) actively participated.

GMTC hired 98 new employees in 2024, of whom 57% were from Tainan City and 22% were from Vietnam. We also encourage employee referrals and provide referral bonuses to expand recruitment sources to meet the Company's operational needs. In 2024, the employee turnover rate was about 8.9%, significantly lower than the industry average. Through continuous improvements in the work environment, enhancement of employee benefits, and provision of career development opportunities, the Company effectively reduces turnover risk, ensuring team stability and operational efficiency.

GMTC is committed to caring for employees and their families by providing a comprehensive compensation and benefits system. This includes incentive bonus schemes, preferential benefits, and employee care initiatives designed to foster peace of mind at work and support a comfortable and secure lifestyle for employees and their families.

The Company ensures that all employees receive wages above the government-mandated minimum wage, offering competitive compensation based on job responsibilities and prevailing market rates to ensure fair and equitable treatment.

In 2024, the average base salary for entry-level employees was 107% of the statutory minimum wage in Taiwan.

 •Overtime compensation is provided in full accordance with the Labor Standards Act.

GMTC discloses salary information with transparency:

 •The average annual salary for non-managerial staff in 2024 was NT$968,000, reflecting a 2.91% decreasefrom NT$997,000 in 2023.

 •The median annual salarywas NT$953,000, representing a 1.24% decrease from NT$975,000 in 2023.

 •The ratio of total annual compensation of the highest-paid individual to the median of all other employees (excluding the highest-paid) was 3.2.

 •The percentage increase in total compensation for the highest-paid individual compared to the median increase for all other employees was 1.4.

These indicators reflect GMTC's ongoing efforts to promote compensation transparency, fairness, and internal equity while responding to business performance and market conditions.

GMTC provides stable and compliant retirement mechanisms to ensure employees' peace of mind and security after retirement, in accordance with the Labor Standards Act and the Labor Pension Act.

1. Under the Labor Standards Act, GMTC has implemented a defined benefit plan. Retirement payments are calculated based on years of service and the average salary over the last six months before retirement. The Company contributes 2% to 2.93%of total monthly wages to a retirement reserve fund, deposited in a dedicated account at the Bank of Taiwan, managed by the Labor Retirement Reserve Supervisory Committee.

2. In accordance with the Labor Pension Act, GMTC contributes 6% of employees' monthly salaries to the individual retirement accounts established at the Bureau of Labor Insurance. These contributions are made in compliance with the wage classification table approved by the Executive Yuan.

3. These dual systems ensure that employees have access to both defined benefit and defined contribution pension plans, securing financial stability after retirement. (For more detailed information, please refer to the 2024 Annual Report, p.165.)

GMTC has implemented initiatives across multiple areas including remuneration , benefits, education, health promotion, and the work environment to support the holistic development of employees, promote work-life balance, and enhance the Company’s overall competitiveness. The related measures and their implementation status for 2024 are as follows:

The employees who have served in the Company for more than 6 months, and are parents of eligible children under the age of 3, can apply for parental leave before their child turns three years old. In 2024, a total of 52 employees qualified for parental leave without pay, and 2 employees applied for parental leave in 2024. It is estimated that 4 people were reinstated from parental care in 2024, and 3 people have actually been reinstated, with a reinstatement rate of 75%. In 2023, 8 employees were expected to return from unpaid parental leave, and 6 actually returned. Therefore, the reinstatement rate was 75%.

GMTC has always placed great importance on two-way communication between the company GMTC has always attached importance to two-way communication between the Company and employees, providing an open and transparent communication channel for employees to express their opinions freely, with effective communication to understand the ideas of employees, so as to achieve harmony and a win-win situation between labor and management. We have established multiple communication channels, including the employee grievance management regulations. Employees can make named or anonymous grievances in writing to the Human Resources Div. After processing, they will be forwarded to their supervisors for review. In 2024, there were no employee grievances, nor were there any violations of labor regulations or labor disputes.

In 2024, GMTC employed a total of 984 staff members. We respect all employees’ rights to freedom of association, promote workplace diversity and inclusion, and strive to maintain harmonious labor relations. We uphold each employee’s legally granted rights to ensure freedom of assembly and association. Although no labor unions or associations have been established within the Company, we provide smooth communication channels and remain committed to fostering harmonious labor relations. We ensure compliance with labor laws that protect workers' rights, respect employees’ rights to collective bargaining and freedom of assembly and association, and refrain from any interference or intervention. We are dedicated to offering diverse communication platforms and actively listening to, as well as addressing, the concerns of all stakeholders.

In addition, through regular labor-management meetings and suggestion boxes, communication with employees has remained smooth over the years, enhancing their participation in and identification with company policies. The Company also supports all employees in actively defending their rights within the framework of Taiwanese law, ensuring the protection of their legitimate rights.

GMTC encourages employee participation in various social clubs. These clubs are supported by the Employee Welfare Committee, which annually reviews and allocates subsidies. Clubs such as the Bicycle, Golf, and Mountaineering Clubs organize four major events per year and conduct regular internal practice sessions—totaling 192 sessions and 34 external/public events in 2024.

Club leaders regularly share activity updates and encourage employees to join with family and friends. The Company sponsors registration and meal expenses for major competitions, while equipment costs are evaluated separately.

These activities foster cross-departmental interaction, promote physical and mental well-being, and contribute to a healthy workplace culture. Through diverse interests and social bonding, GMTC enhances employees’ work-life balance and overall satisfaction.