Human Rights Policy
Human Rights Policy and Happy and Healthy Workplace
I. Human Rights Policy
To fulfill its corporate social responsibility and protect the fundamental human rights of all employees and stakeholders, Bonraybio Co., Ltd. voluntarily complies with internationally recognized human rights principles, including the Universal Declaration of Human Rights, the United Nations Global Compact, and International Labour Conventions. The Company respects internationally recognized fundamental human rights, complies with applicable labor laws and regulations in the jurisdictions where it operates, and has formulated its Human Rights Policy based on the guiding principles of the aforementioned international standards.
Based on the Company's operations and business characteristics, the key human rights issues and related policies of concern are as follows:
1.Diversity, Inclusion, and Equal Opportunity
The Company prohibits unfair or discriminatory treatment based on an individual's gender, race, socioeconomic status, nationality, age, marital status, family status, language, religion, political affiliation, physical appearance or height, physical or mental disability, or other personal characteristics.
2.Prohibition of Forced and Compulsory Labor
The Company respects employees' free will and prohibits forced or compulsory labor.
3.Prohibition of Child Labor
The Company complies with applicable labor laws and regulations and does not employ child labor.
4.Healthy and Safe Workplace
The Company is committed to creating a safe and healthy working environment, jointly reducing occupational safety and health risks, promoting employees' physical and mental well-being, and achieving a healthy work-life balance.
5.Information Security
To respect the privacy rights of all stakeholders and ensure the proper collection and lawful use of personal data, the Company has established comprehensive information security management mechanisms to control data access and prevent data leakage.
6.Implementation of the Human Rights Policy
Human Rights Issue | Implementation Status |
|---|---|
Diversity, Inclusion, and Equal Opportunity | The Company does not discriminate in employment based on gender, race, age, marital status, family status, or other personal characteristics. Male and female employees at the same job level receive equal starting salaries and equal pay for equal work, and all employees are protected under the Labor Standards Act.Female workforce indicators (as of the end of 2025):Female employees accounted for 58.2% of the total workforce, while women accounted for 50% of all managers.Pay equity (as of the end of 2025):The difference between the average salaries of male and female employees was 33.4%, while the difference between the median salaries was 41.0%.The Company strictly complies with the People with Disabilities Rights Protection Act and employs persons with disabilities in accordance with applicable legal requirements. The Company currently employs one person with a severe disability. Under the statutory calculation method, this employee is counted as two persons, representing 1.71% of the workforce for statutory compliance purposes. |
Prohibition of Forced and Compulsory Labor | The Company strictly complies with local labor laws and regulations, international standards, and its Human Rights Policy. The Company respects employees' free will, prohibits forced labor, and provides channels for filing complaints.Complaint email: HR@bonraybio.comComplaint hotline: 04-2491-2385 |
Prohibition of Child Labor | The Company complies with applicable labor laws and regulations and respects internationally recognized labor and human rights principles. The Company does not employ child labor. In addition, as part of supply chain management, the Company evaluates whether prospective suppliers comply with applicable local labor standards, occupational safety requirements, and other relevant labor laws and regulations before engaging them. |
Healthy and Safe Workplace | The Company is committed to creating a safe and healthy working environment, reducing occupational safety and health risks, promoting employees' physical and mental well-being, and achieving work-life balance.
(a) on May 7, 2025, training was provided on the operation and practical application of on-site fire safety equipment.(b) on November 20, 2025, a self-defense fire brigade drill was conducted, including training on the use of fire-fighting equipment and safe evacuation routes. |
Information Security | To protect stakeholder privacy, the Company complies with the Personal Data Protection Act and its internal Personal Data Protection Management Regulations in the collection, processing, and use of personal data. Customer information is not misused for marketing or advertising activities unrelated to the Company's business.The Company maintains comprehensive computer information systems and equipment, has established an information security management mechanism, and has formulated ICT Security Management Regulations to control data access and prevent data leakage.There were zero personal data leakage incidents in 2025. |
Employee Satisfaction Survey | The Company conducts employee satisfaction surveys on an annual or periodic basis. The Finance and Administration Division analyzes the scores for each survey item, formulates improvement plans, and reports the results to the Board of Directors.The Company conducted a company-wide employee satisfaction survey in October 2025, covering workplace environment, benefits, work arrangements, and complaint channels. The overall score was 39.4 out of 50.The resulting improvement plan focused on:1. Production line environment improvements2. Review of work arrangements3. Redesign of the employee satisfaction questionnaire |
The Company reports employee-related stakeholder matters to the Board of Directors at least once a year. On November 10, 2025, the Company reported the following matters to the Board of Directors:
Communication of personnel matters, business strategy objectives, and monthly workplace well-being initiatives through the Company's bulletin boards.
Weekly departmental meetings, monthly division-level project meetings, and annual strategic objective meetings.
Distribution of the following month's workplace well-being initiatives to all employees by email before the end of each month.
The Employee Welfare Committee held a total of 9 meetings from 2024 through the third quarter of 2025.
A total of 7 labor-management meetings were held from 2024 through the third quarter of 2025.
Zero employee complaints were received from 2024 through the third quarter of 2025.
II. Employee Care and Benefits
Bonraybio is committed to providing a supportive and fulfilling workplace by offering diverse employee benefits and care programs. The Company has established an Employee Welfare Committee to coordinate and plan employee welfare initiatives.
In addition to statutory labor insurance, health insurance, and labor pension contributions, the Company provides group insurance and group travel insurance.
The Company provides comprehensive training programs. In addition to new employee orientation, in-service training is provided periodically, including professional skills training, management skills training, corporate culture training, and language training, supporting employees' professional and holistic development.
Employees are provided with an annual health examination at no cost.
The Company provides gifts, cash benefits, and activities for the three major traditional festivals, other special occasions, and the annual year-end party.
The Company organizes employee trips and social gatherings periodically.
The Company engages visually impaired massage therapists to provide employees with complimentary meridian massage and relaxation services.
The Company establishes partnerships with designated merchants to provide employees with preferential benefits.
The Company provides a safe working environment and conducts annual environmental, health, and safety awareness programs, fire safety inspections, and self-defense fire brigade drills. No fire incidents have occurred at the Company to date.
The Company supports employees in achieving work-life balance. Regardless of gender, employees may receive leave and appropriate assistance during pregnancy, childbirth, and parenthood. Two employees applied for parental leave without pay from 2025 to the reporting date.
In 2025, the Company established hiking and badminton clubs and actively encouraged employees to participate. These activities enable employees to maintain physical fitness and relieve stress through exercise, promoting physical and mental well-being and a healthy work-life balance.
III. Employee Compensation Accrual
The Company's Articles of Incorporation stipulate that, when the Company generates profits for a given year, 8%–12% shall be appropriated as employee compensation, 1%–3% may be allocated for salary adjustments or compensation for frontline employees, and directors' compensation shall not exceed 3%. However, if the Company has accumulated losses, the amount required to offset such losses shall be reserved in advance.
Employee compensation may be distributed in the form of shares or cash, and eligible employees of subsidiaries meeting specified conditions may also be included among the recipients. Directors' compensation shall be paid only in cash.
The allocation of employee and director compensation shall be approved by a resolution of the Board of Directors adopted by at least two-thirds of the directors present at a meeting attended by a majority of all directors, and shall subsequently be reported to the shareholders' meeting.
The recipients of employee compensation may include employees of subsidiaries that meet specified eligibility criteria.
Through its compensation system, the Company seeks to enhance overall corporate performance and link employees' future potential with compensation adjustments, thereby encouraging employees to continuously improve their capabilities and create greater value. Key factors considered in determining various compensation and incentive items include:
Bonuses and Compensation
Annual employee performance, achievement of performance targets, the Company's annual profitability, and other relevant factors are taken into consideration.
Promotions and Salary Adjustments
The Company considers the reasonableness of each employee's current compensation, individual performance, future potential, annual salary adjustment budget, internal and external pay equity, prevailing price levels, and other relevant factors.
Implementation Status
On February 24, 2025, the Board of Directors approved the proposed cash distribution of NT$7.70 million in employee compensation and NT$1.56 million in directors' compensation. The amounts were consistent with the amounts estimated and recognized as expenses for the relevant year.
On March 3, 2026, the Board of Directors approved the proposed cash distribution of NT$1.196 million in frontline employee compensation, NT$10.707 million in employee compensation, and NT$2.38 million in directors' compensation. The amounts were consistent with the amounts estimated and recognized as expenses for the relevant year.
IV. Retirement Benefit Contributions
The Company has established employee retirement provisions in its work rules in accordance with the requirements of the Labor Standards Act for employees' reference.
For employees subject to the retirement provisions of the Labor Standards Act, retirement benefits are calculated based on the employee's years of service and the average monthly wage applicable at the time retirement is approved. For service of 15 years or less, two pension base units are granted for each full year of service. For service exceeding 15 years, one additional base unit is granted for each additional full year of service, subject to a maximum of 45 base units. In accordance with applicable laws, the Company contributes 2% of total monthly payroll to the employee retirement fund. The fund is deposited in a designated account at the Bank of Taiwan under the name of the Labor Pension Reserve Fund Supervisory Committee, which is responsible for its supervision, receipt and disbursement, custody, and utilization.
For employees subject to the retirement benefit provisions under the Labor Standards Act (old labor pension system), retirement benefits are calculated in accordance with Article 55 of the Labor Standards Act. For employees subject to mandatory retirement under Article 35, Paragraph 1, Subparagraph 2, where the disability resulted from the performance of work duties, an additional 20% shall be provided in accordance with Article 55, Paragraph 1, Subparagraph 2 of the Labor Standards Act.
For employees subject to the new labor pension system under the Labor Pension Act, the Company contributes 6% of each employee's monthly pensionable salary, based on the monthly contribution wage classification approved by the Executive Yuan, to the employee's individual pension account maintained by the Bureau of Labor Insurance. The Company also assists employees who elect to make voluntary contributions in accordance with their individual preferences.
Number of employees who applied for retirement in 2025: None.