Under the pension insurance system mandated by the government of the People’s Republic of China, a certain percentage of the total local employee salary is contributed monthly to the pension fund. For the years 2025 and 2024, the contribution rates were 16% and 14%–16%, respectively. Each employee’s retirement fund is managed and administered by the government, and the Group has no further obligations beyond the monthly contributions.

Under the Mandatory Provident Fund (MPF) system required by the Hong Kong Special Administrative Region of the People’s Republic of China, 5% of an employee’s relevant income is contributed as a mandatory contribution, subject to the prescribed minimum and maximum relevant income levels.

In accordance with the Vietnam Social Insurance Law, the company contributes to social insurance for employees based on a certain percentage of their local base salary. This includes pension, sickness and maternity insurance, and occupational risk insurance (work-related accidents and occupational diseases). For the pension portion, the contribution rate is 22%, with 14% borne by the employer and 8% by the employee.

Effective October 1, 2022, the Cambodian pension system applies, and during the first five years of implementation, pension contributions are equal to 4% of an employee’s average monthly income, with 2% borne by the employer and 2% by the employee.