• Miscrocosm complies with the relevant labor laws and regulations and has established internal work rules, emergency assistance and workplace sexual harassment prevention and complaint handling regulations to protect the rights and interests of employees and to promote harmony between employers and employees and a mutually beneficial win-win vision.

• Miscrocosm follows the Labor Standards Law and related laws and regulations to set up various leave, salary and welfare measures for employees, and establishes a reward and punishment system, which is combined with employee performance appraisal for monthly incentive payments and monthly announcement of rewards and punishments to encourage employees.

• Every year, we regularly arrange health checkups for employees and conduct safety training for related operations, and hold various internal training courses from time to time. The company arranges pre-employment training, on-the-job training and off-site training to train employees and enhance their career abilities.

Workplace Diversity and Gender Equality

Our company values workplace diversity and gender equality, committed to creating a harassment-free and non-discriminatory work environment within the company.

We strongly oppose any unequal treatment due to gender and ensure fair treatment for all employees, particularly in terms of salary and career development opportunities, through a series of proactive measures. Beyond the basic salary announced under the "Labor Standards Act" and "Basic Wage Deliberation Methods," our company pays based on job category, educational background, professional knowledge and skills, professional experience, and individual performance, with no difference in pay standards between men and women.

Women employees constitute 34.8% of our workforce, and an impressive 55.5% of our managers are women. Lusheng Technology believes that a diverse and balanced work environment fosters innovative thinking, enhances teamwork, and ultimately drives the overall success of the company.Additionally, the company has established a gender equality "Sexual Harassment Prevention Complaint" channel and organizes at least one annual course on workplace gender equality-related topics. In September of 2023, an in-house training course on "Workplace Illegal Infringement" was conducted.

Retirement System

In accordance with the Labor Standards Law, the Company has established a defined benefit pension plan that applies to all regular employees' years of service prior to the implementation of the Labor Standards Law on July 1, 2005, and to employees who choose to continue to be subject to the Labor Standards Law after the implementation of the Labor Standards Law. For employees who are eligible for retirement, pension payments are based on the length of service and the average salary for the six months prior to retirement, with two basis points for each year of service up to and including 15 years and one basis point for each year of service in excess of 15 years, subject to a maximum accumulation of 45 basis points. The Company makes monthly contributions of 6% of the total salary to the individual accounts of the Labor Insurance Bureau and continues to retain seniority in the old system for the original employees who elected the old system pension plan and the original employees who elected the new system pension plan. The appropriate amount of retirement reserve, calculated in accordance with the pension benefit standards of the old pension plan, is deposited in the name of the Labor Pension Fund Supervisory Committee in a special account at the Bank of Taiwan.