Trust and Open Communication
MERRY regards its employees as the most vital partners in its business operations. Grounded in talent sustainability, the company values and implements DEI (Diversity, Equity, and Inclusion) principles. It is committed to fostering a secure, equitable, and inclusive work environment, ensuring that employees are not subjected to discrimination, harassment,or unequal treatment based on race, gender, religious belief, age, political affiliation, or any other status protected by applicable laws. The company aspires for all employees, within a supportive workplace, to attain four types of returns: enhanced compensation and professional capabilities, strong camaraderie, and opportunities for philanthropic contributions.
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27.15% of Female Senior Executives Ratio
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Investment in training reached NT$6.61 million
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Total training hours 267,221 hours
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No major occupational disasters for Full-time Employee
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Driving DEI to create a diverse and inclusive friendly workplace
Compensation and Benefits System
A comprehensive and competitive Compensation System
The Compensation and Benefit System provided by MERRY comply with the legal requirements of all operating locations, and formally employed staff are entitled to statutory insurance and retirement plans. MERRY adopts the core principles of “equal pay for equal workˮ and “equal opportunity,ˮ our remuneration system ensures zero discrimination regardless of race, ethnicity, social background, social class, ancestry, religion, physical disability, gender, sexual orientation, family responsibilities, marital status, union membership, political views, or age. The reward system is also considered under the concept of total compensation, which includes remuneration, benefits, bonuses, and dividends. All employess have the performance evaluation yearly. Results from these appraisals serve as the critical foundation for promotions, salary adjustments, bonuses, and the identification of individual training needs.
To ensure the competitiveness of our compensation system, the company actively participates in external salary surveys annually. We not only reference local minimum wages and the Consumer Price Index (CPI) but also flexibly align our salary adjustments with company profitability and industry benchmarks to implement structural salary increases. Concurrently, salary adjustment plans are formulated with reference to local statutory minimum wages and individual performance evaluation results, ensuring that our overall compensation system effectively achieves the goals of attracting and retaining talent.
Different bonus and employee profit distribution systems are established based on varying national conditions in different regions. The content of this chapter primarily discloses information for full-time employees (excluding temporary or part-time employees). Taking Taiwan headquarters as an example, the year-end bonus is distributed annually before the Lunar New Year; Additionally, in accordance with company regulations, employee profit distribution is disbursed based on an evaluation of the company's operational performance achievement, individual performance,and contribution; To effectively incentivize and retain outstanding talent, flexible measures such as stock options / treasury stock / restricted stock units plans / employee stock ownership trust and other related schemes are implemented. For 2024, the Taiwan Headquarters' annual average remuneration adjustment was 4.6% (excluding new hires with less than one year of service). The average and median salaries of full-time non-managerial employees are regularly disclosed and subject to public scrutiny, demonstrating transparent governance. Please refer to Market Observation Post System (MOPS).
Ratio of Entry-Level Personnel to Statutory Minimum Wage
The four production facilities, including MECL, employ direct staff. Salary levels are determined based on employeesʼ educational and professional backgrounds, expertise, and job categories. The minimum starting salary for entry-level employees without work experience meets or exceeds the statutory wage requirements in each respective location.
Note:
- Reporting Scope: Personnel figures include only full-time employees.
- The salary structure statistics exclude benefits, bonuses, or profit-sharing. Since overseas plants and offices do not have a minimum starting salary standard for entry-level positions, the statistics are calculated based on employees earning the minimum wage.
Gender Pay Ratio
Starting salaries for new hires and annual salary adjustments are determined without regard to gender, strictly following the identical recruitment criteria and established salary scales. However, due to factors such as the nature of specific job roles and individual years of service, the distribution of men and women varies across different job categories, resulting in fluctuations in the final ratios.
Performance Evaluation System
MERRY is committed to establishing a fair and transparent performance evaluation system, with comprehensive assessment mechanisms tailored to different stages of employeesʼ careers:
- New Employee Probationary Evaluation
We conduct an onboarding assessment for all new hires to clarify job responsibilities and provide immediate feedback. This ensures a smooth integration and serves as the primary basis for permanent employment and future development. - Annual Performance Appraisal
At the beginning of each year, goals are set to cascade corporate strategies and annual objectives from the top down, ensuring precise alignment between departmental and individual targets. Upon year-end, managers conduct reviews to assess KPI achievements and provide constructive feedback, fostering two-way communication to promote career growth and enhance organizational effectiveness.
In 2025, the performance evaluation completion rate at the headquarters was 100% (excluding hourly and contract employees). Results from these appraisals serve as the critical foundation for promotions, salary adjustments, bonuses, and the identification of individual training needs.
To deepen sustainable governance, MERRY links ESG performance to compensation incentive mechanisms, incorporating sustainability goals into the Key Performance Indicators (KPIs) of senior executives. This ensures that sustainability is embedded into operational decision-making, laying a solid foundation for the creation of long-term corporate value.
Insurance Provisions
Both the Taiwan headquarters and all operational locations comply with local labor laws and regulations. For social security, medical insurance, unemployment insurance, and other statutory benefits, the company withholds employeesʼ individual contributions from their monthly salaries and contributes the employerʼs mandatory share in full accordance with the law.
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Retirement Security
The Taiwan Headquarters has established a retirement system in accordance with the Labor Standards Act and relevant regulations. A Labor Retirement Reserve Fund Supervision Committee has been formed and approved by the Taichung City Government. The committee holds quarterly meetings to ensure the systematic operation of the retirement fund. Regarding pension contributions: For pension contributions, employees under the old pension system have 5.1% of their total Remuneration contributed monthly to the Labor Pension Fund Special Account at the Trust Department of Bank of Taiwan. The reserve amount is fully allocated annually in accordance with the law, which is sufficient to meet the retirement needs of current employees.
For employees under the new pension system, 6% of their total Remuneration is contributed monthly in accordance with the Labor Pension Act and deposited into their individual pension account at the Bureau of Labor Insurance. Employees may also, at their discretion, choose to contribute an additional 0 to 6% of their pension to their individual pension account. All overseas operating locations operate in compliance with local relevant regulations and regularly report to the Taiwan Headquarters.
Employee Stock Ownership and Incentives
Formal employees with seniority of 1 year or more may freely choose to join the employee stock trust program quarterly. Monthly, the Company provides an additional subsidy equivalent to 50% of the amount contributed by employees as an incentive, for systematic and regular purchases of company shares. These shares are vested and returned upon the employee's cessation of employment or retirement, thereby enabling employees to participate in the Company's profitability as shareholders. In 2025, the cumulative number of participants reached 476,with an overall participation rate of 58.33% (target: 47%), achieving 100% of the target. The number of new participants in 2025 reached 71, with an overall participation rate of 62.28% (target: 50%), achieving 100% of the target.
To attract and retain professional talent, incentivize employees, and enhance cohesion by closely linking employee interests with the company's overall success, a medium to long-term incentive system, specifically Restricted Stock Units (RSUs), has been formulated. Through the phased granting of equity, this system aims to motivate employees to continuously invest their efforts in the company and achieve targets, fostering their growth alongside the company and ensuring the company's continuous innovation and effective retention of outstanding talent.
Diverse and Comprehensive Employee Benefits
Paid Family Care Leave
Annual Leave
Secure Pay Remote Work Model
Flexible Working Hours
Return-to-Taiwan Leave
Marriage Leave
Volunteer Leave
Maternity Leave
Extended Prenatal Checkup Leave
Extended Paternity and Prenatal Support Leave
Paid Travel Leave
Parental Leave
Taiwan has established regulations such as the "Parental Leave of Absence Implementation Regulations" and the"Gender Equality in Employment Act." In addition to implementing the parental leave of absence system in accordance with the law, Taiwan Headquarters allows employees to apply for parental leave of absence before their children turn three years old, for a maximum period of two years; It also provides relevant leave types such as menstrual leave, prenatal check-up leave, maternity Leave, paternity check-up and paternity leave, antenatal care leave, and family care leave to employees in need. Additionally, the company establishes lactation rooms, implements maternity health protection, and other employee-friendly workplace measures. It also forms special agreements with qualified, high-quality kindergartens to support employees' childcare needs from various aspects (parental leave is a regulation unique to Taiwanese law; therefore, only relevant data regarding parental leave of absence in Taiwan is disclosed).
Leave System Exceeding Statutory Requirements
In addition to holidays stipulated by the Labor Standards Act, the Taiwan Headquarters provides policies that exceed statutory requirements, including no attendance required on make-up workdays for consecutive holidays announced by the government, paid family care leave, advance annual leave granted to new employees upon onboarding, long-term adoption of flexible working hours, provision of paid volunteer leave, paid leave for relatives' marriage, and return-to-Taiwan leave for expatriate employees. Benefit measures at other operating locations are standardized to comply with local government regulations. MERRY continuously optimizes its ''hybrid work model'', which integrates both remote and office modes, providing flexible work arrangements based on business nature to effectively achieve work-life balance.
Statutory Requirements
MERRY's Practices Exceeding Statutory RequirementsPaid Family Care Leave
None
Provides 7 days of paid family care leave annually
Annual Leave
Upon completion of six months of service, 3 days of annual leave are granted
Three days of annual leave are pre-granted on the day following a new employee's onboarding
Secure Pay Remote Work Model
None
Employees may apply for work-from-home arrangements due to needs such as childcare or elder care
Flexible Working Hours
None
Employees can flexibly choose their daily attendance between 8-9 AM and 5-6 PM to complete 8 hours of work
Return-to-Taiwan Leave
None
Multiple return-to-Taiwan Leaves annually, airfare subsidies, or transferable for use by family members
Marriage Leave
Employees are granted 8 days of paid marriage leave for their own marriage.
Marriage leave must be taken within 3 months, starting from 10 days prior to the date of marriage.
In addition to the employee themselves, the following are also provided:
1. For the marriage of an employee's child, 2 days of paid leave.
2. For the marriage of an employee's sibling, 1 day of paid leave.
Employee marriage leave may be taken within 6 months, starting
from 10 days prior to the date of marriage.
1. For the marriage of an employee's child, 2 days of paid leave.
2. For the marriage of an employee's sibling, 1 day of paid leave.
Employee marriage leave may be taken within 6 months, starting
from 10 days prior to the date of marriage.
Volunteer Leave
None
2 days of paid volunteer leave annually
Maternity Leave
For miscarriages occurring before three months of
pregnancy, the employer is not obligated to provide
remuneration during the maternity leave period
pregnancy, the employer is not obligated to provide
remuneration during the maternity leave period
For miscarriages occurring before three months of pregnancy,remuneration for the statutory maternity leave period shall be provided as usual
Extended Prenatal Checkup Leave
Extended Paternity and Prenatal Support Leave
None
Employees (or their spouses) assessed by a physician as requiring additional examinations are entitled to paid Prenatal Checkup Leave and Extended Paternity and Prenatal Support Leave with no limit on the number of days
Prenatal Checkup and Paternity Leave
In addition to prenatal checkup leave taken during the spouseʼs pregnancy, an employeeʼs paternity leave must be utilized within a 15-day window, including the day of delivery and the period immediately preceding or following it
The eligibility window for this leave is extended to a total of 30 days, including the day of delivery and the period before and after
Paid Travel Leave
None
Dispatched employees returning to Taiwan for reasons such as childbirth (Maternity/Paternity), marriage, or bereavement are granted 2―4 days of paid travel leave.
Employee Welfare Committee
The head office has established an ''Employee Welfare Committee'', whose representatives hold regular meetings to promote various employee benefit programs. These include festive bonuses, dining and travel subsidies, as well as birth and marriage bonuses, scholarships for employees and their children, and emergency relief funds and condolence payments. The committee also supports employees in forming various recreational activity groups, encouraging dependents to participate and integrate into the MERRY family.
Employee Travel
The head office organized annual group tours, supports employee-led group trips, and hosts family-friendly activities, allowing employees to balance work with family and childcare responsibilities. In 2025, a total of 795 employees participated in company-sponsored trips, with total subsidies amounting to NT$ 3,613,173.
Team Building Dinners
Taiwan Headquarters organized departmental dinners every quarter to foster a sense of unity, enhance team spirit, and promote emotional bonding. In 2025, a total of 825 people participated in Team Dinners , with a subsidy of NT$1,072,141.
Family Day
In 2025, we hosted a large-scale Family Day event,inviting colleagues and their families to enjoy the fun of an amusement park together. This was the perfect stress-relief activity amidst busy work schedules,
not only strengthening team cohesion but also allowing everyone to enjoy quality time with their children. A total of approximately 950 participants joined the event.
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Employee Children's Scholarship
Scholarships are provided for employees or their childrento reward outstanding academic performance, there by enhancing dependents' identification with and sense of belonging to MERRY. In 2025, scholarships were awarded to 71 recipients, totaling NT$137,400.
Employee Club Development
To encourage employees to pursue hobbies, expand their social networks, and maintain physical and mental well-being outside of work, the total subsidy for employee clubs in 2025 reached NT$109,417, covering clubs such as the Badminton Club, First Love Club, Jogging Club, and Aerobics Club.
Diverse Measures
We value the sustainable coexistence of corporate growth and the social environment, creating a safe and diverse workplace. In this supportive environment, we aim to help our employees achieve a healthy work-life balance.
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Age-Friendly 45+
To safeguard the health and safety of middle-aged and older employees, Taiwan headquarters has organized diverse health promotion activities and subsidizes exclusive health screening items (intraocular pressure and bone density tests) for employees aged 45 and above, with a participation rate of 82.9%.
Statistics show that 50.2% of middle-aged and older employees participated in health promotion activities in 2025;The rates of abnormal triglyceride and LDL cholesterol levels among middle-aged and older employees decreased by 1.19% and 2.44%, respectively, and the proportion of cases with a reduction of one or more metabolic syndrome risk factors reached 18.31%.
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Childcare Institution Establishment Assessment
To encourage employee fertility, in addition to establishing special partnerships with infant care centers and kindergartens, secure childcare facilities are provided for employees. By 2025, there were six partner institutions, allowing employees to choose the most suitable facility for their children.
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MERRY Maternal Care Program
The Taiwan Headquarters established the MERRY mommy MME care group to provide a platform for communication and sharing, regularly offer health information, and offer immediate assistance with health consultations and referrals for pregnant employees, breastfeeding mothers, or those raising children under two years old.
As of 2025, the MERRY mommy MME care group has accumulated 39 employees.
