Wages and Benefits

Employee remuneration includes basic salary (base salary, meal allowance, and allowance for special work environments or special maintenance), year-end bonus, and production/sales profit bonus. Employees are remunerated based on their duty, current market wage standards, the company financial status, and organizational structure. Pay is determined without gender-based differences, and the basic salary paid to women and men of the same position and level is the same. However, the pay grade of the same position may vary due to difference in seniority because of the link between salary and tenure. For employees of the same position and the same tenure, pay is the same regardless of gender. The average remuneration of regular employees in non-managerial positions(senior management level and below) is 1.595 million TWD, and median is 1.495 million TWD.

Item 2020 2021 2022

(1)Annual total compensation for the organization's highest paid-individual / Median annual total compensation for all of the organization's employees excluding the highest-paid individual

4.2~8.4 6.7~13.5 6.7~10

(2)(2) Percentage increase in annual total compensation for the organization's highest-paid individual / Median percentage increase in annual total compensation for all of the organization's employees excluding the highest-paid individual

0 1.9 1.2~1.8

Pay-ratio by employee level

Item 2020 2021 2022
Female Male Female Male Female Male
Fourth-level manager 1 1.21 1 1.15 1 1.20
Professional level position 1 1.19 1 1.18 1 1.16
Entry-level position 1 1.24 1 1.22 1 1.23

Note: The main reason for the higher pay ratio of male employees than female employees in each category is because the average length of service for male employees (14.2 years) is longer than that of female employees (10.6 years).

Year Employee Fourth-level manager Professional position Junior position
2020 Female 1 1 1
Length of service for female on average 4 9.1 10.4
Male 2.75 1.65 1.25
Length of service for male on average 11 15 13
2021 Female 1 1 1
Length of service for female on average 5.5 10.1 14.2
Male 2.22 1.47 1.12
Length of service for male on average 12.2 14.8 15.9
2022 Female 1 1 1
Length of service for female on average 4.94 10.3 11.32
Male 2.43 1.44 1.26
Length of service for male on average 12.02 14.82 14.22
Average length of service for female employees in the entire company. 10.94
Average length of service for male employees in the entire company. 14.95

Salary Raises Based on Performance

After entering the company for about 7 to 12 years (depending on the level and individual performance), employees have the opportunity to adjust their salary every year. The salary raise rate is highly related to performance, the amplitude modulation is between 1% and 8%. In addition, the company will also make annual salary raises based on market salary dynamics and operating conditions, with an average increase of 3% in the past 10 years.

Event 2020 2021 2022
The average percentage of annual salary raises 3.0% 2.8% 4.5%


Performance management is a significant responsibility of the company's managers. The performance appraisals are conducted twice a year, at mid-year and year-end. Supervisors at or above the third level are required to complete a self-assessment before being evaluated by their immediate supervisors. Employees are evaluated by performance given a grade between A to E. The performance grade and remuneration structure of employees affect the amount of rewards, bonus, and salary adjustment. Those receiving an E in the evaluation will be dismissed. Those receiving a D will receive no salary raise. In addition, the supervisor must interview these employees and submit a performance improvement plan. Supervisors are expected to monitor the performance of their subordinates on an ongoing basis and engage in periodic communication and discussions to assist them in achieving their performance goals. If an employee has concerns about the evaluation results, they can communicate their feedback through the administrative system. In 2022, 709 received A and none received E.

2020 2021 2022
Number of employees evaluated at the end of year 9,934 9,301 9,350
Number of employees with the highest performance rating 747 705 709
Ratio of employees evaluated 7.52% 7.58% 7.58%
Number of employees with the lowest performance rating 0 0 0

Bonus and Other Incentives

Production/sales profit bonus:
Bonus will be issued when there is a surplus in the month, and the full bonus for the whole year is an average of 3.6 months salary.
Incentive Bonus:
With revenue at the end of the year, those qualified will get an incentive bonus based on their year-end performance ratings and their basic salary, and payout differences between each rating are between 50% to 125%.
Year-end Bonus:
Those qualified will be given a year-end bonus based on their contribution during the past year, with minimum one month of salary.
Employee compensation:
If the year-end closing appears to be making profit, a fixed amount or ratio of profit of the current year should be distributed as employee compensation. However, the company's accumulated losses shall have been covered.

Sustainable Performance Incentives

Each material issue is one of the important KPI of the Vice President and First Echelon Supervisor of the relevant department. KPI is the basis for executives' year-end performance evaluation. KPI evaluation results involve their bonuses and salary adjustments, including but not limited to the following items:

Position KPIs
Vice President of the related department Carbon intensity
First Echelon Supervisors of the related department Carbon intensity, power-saving rate

Note: Please refer to  Sustainability Directives for the detailed target value.

New Employees' Remunerations

Pay standard of new employee is determined with reference to workforce supply and demand and remuneration standards on the market. The pay is to be superior to the basic wage specified in the Labor Standards Act, with reference to the duty, education background, length of service in related fields, market workforce demand, and the pay of current CSC employees of the same position and with similar lengths of service.In 2022, the starting salary of entry-level employees was 30,000 TWD, and 40,000 TWD for professional-level employees. Salaries are adjusted after 3 months based on the employee's past work experience and work evaluation.

CSC Employee Welfare Committee, which comprises 27 members from the employers and employees, was established to provide welfare facilities such as employee convenience shop, cafeteria, resort, single dormitory, gym, commute bus of Route 20, laundry service and reading room (employee convenience shop, cafeteria, gym, kindergarten, and reading room are also opened to contractors and local residents). CSC Employee Welfare Section handles welfare services and conducts satisfaction surveys; The average satisfaction score in 2022 was 85.1.
The Welfare Section under the General Affairs Department at CSC is responsible for assisting the Employee Welfare Committee in handling various matters related to employee welfare. This includes large-scale self-improvement activities for employees and their dependents, club and leisure activities, credit and loan services for employees, group insurance, festival bonuses, birthday gifts, wedding allowances, group wedding events, newborn gifts, scholarships for employees' children, emergency care and assistance, year-end raffles, flexible member benefits and bonus points, group travel subsidies, and company-affiliated stores. In response to the COVID-19 pandemic in 2021, the Employee Welfare Committee also took out the “Notifiable Communicable Disease Health Insurance” for all employees. This insurance ensured that employees could get better care and protection.
Furthermore, to make it more convenient for employees to take care of their families and pick up/drop off their children, the Company implements flexible working hours. Day shift employees can adjust their working hours in increments of 30 minutes after obtaining approval from their supervisor. Apart from setting up breastfeeding and lactation rooms, CSC has also drawn up a group insurance for employees, which is partially subsidized by the company. Since this insurance includes life and accident insurance coverage, employees can choose different levels of insurance coverage according to their needs. Employees stationed abroad also enjoy fully-subsidized group insurance provided by the company, which consists of life, accident, medical, and hospitalization insurance coverage. Starting in 2021, CSC has not only added overseas outpatient insurance coverage to the aforesaid group insurance, but also taken out the “Notifiable Communicable Disease Health Insurance” in Taiwan for this group of employees, which covers COVID-19 and other communicable diseases announced by the Ministry of Health and Welfare. A comprehensive insurance system offers employees the best care and coverage and ensures that employees feel at ease and secure both at work and in life.
CSC established the “Regulations Governing Leave and Subsidies for COVID-19 Quarantine and Isolation” after reaching a consensus with the Labor Union of China Steel Corporation (LUCSC) in a labor-management meeting, in order to ensure that employees can undergo isolation or quarantine for non-work-related reasons with peace of mind. According to these regulations, employees who apply for unpaid COVID-19 isolation or quarantine leave over the period from the beginning of Level 2 COVID-19 alert to December 31, 2022 are entitled to receive a daily subsidy of 1,000 TWD for a maximum of 14 days each time. A total of 1,213 people applied for subsidies with total subsidy amount reaching 4.23 million TWD. The Company divided employees into different groups and implemented work from home in coordination with the government's epidemic prevention policy in 2022 to prevent cluster infections. The Company also provided employees diagnosed with COVID-19 with sick leave that does not affect their attendance. If an employee still tests positive after the statutory quarantine period has ended, an additional 2 days of paid quarantine leave is provided, so that all employees will have less to worry about at work.

Employee Welfare Programs

Event Summary
Cafeteria CSC Employee Welfare Committee operates a cafeteria, Ming Pang Hall, and restaurants in the CSC Group Resort. These facilities offer a variety of dining options, including Chinese and Western-style buffets, boxed meals, and banquet.
(Shopping center and convenience store)
The shopping center at CSC operates like a supermarket and includes a bakery section offering a variety of bread, pastries, and cakes. Additionally, both the CSC Group Resort and the shopping center feature convenience stores to meet the needs of employees.
Employees Residence 1,002 applicants; new employees whose original residents are outside of Kaohsiung city will be considered first.
Shuttle Bus CSC encourages employees to take public transportation to work for energy conservation and carbon reduction. The Employee Welfare Committee signed a contract with a bus company and provided subsidies for commute buses. Currently, there are 20 routes managed by dedicated drivers who serve approximately 700 employees taking the commute buses.
Gym The fitness center at CSC offers various amenities such as SPA, heated swimming pool, billiard room, basketball court, badminton court, table tennis room, and ballroom. These facilities are available for employees, their family members, and residents of Xiaogang District.
Due to COVID-19 restrictions, the facilityies was were temporarily closed in May 2022. However, with appropriate protective measures in places, they were reopened to specific members in July
Childbirth Gifts In 2022, CSC Employee Welfare Committee distributed childbirth cash gifts to a total of 1.39 million TWD.
Education Scholarships CSC offers scholarships for employees' children at all education levels from elementary school to postgraduate degrees. In 2022, CSC received a total of 9,981 scholarship applications and awarded a total of 19.86 million TWD in scholarships awarded (of which 890,000 TWD were allocated to CSC employees).
Group Insurance from the Employee Welfare Committee In order to improve the rights and benefits of all employee, CSC Employee Welfare Committee engaged in negotiations with insurance companies to establish a group insurance plan specifically for union members. This comprehensive group insurance covers not only union members but also their spouses, children, and parents. The insurance package includes group life insurance, accident insurance, medical and hospitalization insurance, as well as coverage for cancer-related medical expenses.
Additionally, in response to a significant local COVID-19 outbreak in May 2021, union members were provided with COVID-19 insurance for a duration of one year that could cover this pandemic.
CSC Kindergarten The kindergarten was established with the support and guidance of CSC Employee Welfare Committee. It aims to create a nurturing and friendly environment for children, with emphasis on the enrollment for children of CSC employees as a priority.
Club activities CSC Employee Welfare Committee has set up 41 clubs and allots a budget to organize various activities, including sports, fitness, leisure, art and religion events. These initiatives aim to promote club activities and enhance the mental and physical well-being of club members.
Flexible welfare points subsidies CSC Employee Welfare Committee annually distributes welfare points from its budget, and allows employees to choose benefits according to their individual needs. Currently, there are 16 items available for selection. Particularly, provisions have been made to cater for the needs of elderly employees, including whole body health examinations, nursing services, optional additional catastrophic illness insurance, and access to telemedicine.
Health examination The items and frequency of employee health examinations are better than required by law, please refer to the Chapter 6.5.2 Health Care for details.


CSC has created a favorable work environment and strengthened the well-being of employees. Everyone is welcomed to join the CSC family and continue to make CSC prosper. In order to encourage employees to engage in leisure activities and maintain good relationships with their families, CSC organizes activities every year and invite our employees and their families to attend.

Regulations on Employee Leaves are Superior to Regulatory Standards

Leave Number of day Explanation
Children's Wedding Hosting Leave 2 Not clearly stated in current regulations.
Marriage Leave 9 Superior to the 8-day leave stated by the Labor Standards Act of the Ministry of Labor.
Leave for Prenatal Visit 8 Superior to the 7 days stated by the Labor Standards Act of the Ministry of Labor.
Special Leave for New Employees One day annual leave will be given after 3 months of employment Superior to the 3-day leave given for new employees after 6 months of employment stated by the Labor Standards Act of the Ministry of Labor.
Funeral Leave 1-14 Depending on whom the funeral is for, the number of days may vary. If the funeral is held for a (foster) parent or spouse, 14 days are given, which is superior to the 10-day leave stated by the Regulations of Leave-Taking of Workers of MOL.

Employee Assistance Program

CSC arranged for professional counselors from the Teacher Chang Foundation to provide counseling sessions at its plants, and offered distance consultation during the pandemic on a trial basis. Information on “Combating the COVID-19 Mental Health Crisis among the Public” was published, and two psychological adaptation seminars on "family relationship" and "interpersonal communication in the workplace" were organized to help employees relieve psychological stress. In addition to providing legal advice, the Employee Welfare Committee has also set up a mediation committee to help employees and their dependents mediate civil cases or other matters.

Family Bonding Activities - Organized by CSC

CSC has formulated the Rules for Family Bonding Activities aimed at inviting employees and their dependents to participate in various outdoor activities, such as mountaineering, hiking and trekking, outside its plants. In 2022, a total of 9,576 people applied for subsidies for family bonding activities, which benefited domestic travel.

Unmarried Networking Activities - organized by CSC and Labor Union of CSC

Two Unmarried Networking activities were organized in 2022 for unmarried CSC employees, expanding social events after work to provide opportunities to get to know friends of the opposite sex, and create happy families if possible, improving the vibe within the organization and employee engagement. The number of batches was reduced by one due to the COVID-19 pandemic. As the pandemic subsided in the second half of the year, CSC assisted in making 8 announcements on external social events.

CSC 51th Anniversary Events and Year-end Raffle

In 2022, CSC celebrated its 51st anniversary with a special event held at Kaohsiung's Shoushan Zoo on December 10. The event was themed "CSC WE 51 CAN" and aimed to inspire all employees to contribute towards a sustainable future and embrace environmental, social, and governance (ESG) practices. 7,300 employees and their family members participated in the event, and created a joyful and inclusive atmosphere.

For the purpose of gratitude for employees' dedication and efforts throughout the whole year 2022, the Employee Welfare Committee held a year-end lucky draw at company’s restaurant. This lucky draw served as an appreciation and rewarding of employees for their hard work and commitment.

Family Hiking Activity - organized by CSC Labor Union

CSC Labor Union organizes Family Hiking Activity every year to provide leisure and entertainment for union members and their families, as well as CSC's Welfare Committee members and their families. By doing so, employees and their families can enjoy outdoor picnics, and get to know about the company's operating status and the achievements by Labor Union of CSC in the past year. The number of applicants in 2022 exceeded 34,000at a record high. Due to the COVID-19, the family hiking activity was suspended. Therefore, in order to prevent the spread of the pandemic while protecting labors' rights, souvenirs are still available, and the lunchboxes were delivered in brand stores, which avoided mass gathering.

Club Activities

CSC places great importance on enhancing employees’ engagement through club activities. By the end of 2022, CSC Employee Welfare Committee had established a total of 41 clubs, along with dedicated leisure sports venues. These initiatives are designed to foster a supportive environment that prioritizes the health and overall well-being of employees. CSC provides a diverse range of clubs and sports facilities, and encourages employees to actively participate in and enjoy various recreational activities, that will contribute to improving the quality of life.

Club Name Brief Description
The Cycling Club In recent years, Taiwan has experienced a cycling craze, with various types of bicycles gaining popularity, including folding bicycles, cross-country bicycles, and road bicycles. Taking advantage of this trend, CSC has established its own Cycling Club as a sports club.
The Cycling Club organizes a variety of activities, starting from basic bicycle maintenance and regular training sessions to foster camaraderie and teamwork among its members. Furthermore, the club plans domestic cycling events, allowing participants to go around Taiwan. These activities aim to provide an engaging and enjoyable experience for club members who have a passion for cycling.
CSC Photography Club The CSC Photography Club is composed of a group of keenly observed and passionate employees who believe that life is filled with moments worth capturing. They derive pleasure from constantly exploring and documenting the beautiful sights around them. Organizing a photography exhibition with a spirit of humanistic care is also a traditional feature of the club.


In response to the coming retirement wave, CSC Retirees Services Section was established to provide retirees services regarding health, finances, partner, leisure, and friendship. CSC Retirees Services Section mainly supports soon-to-be-retiring employees to recognize their rights and plan a balancing life after retirement. For retirees to contribute to society, the Services Section encourages them to attend senior citizens learning centers or voluntary activities. In addition, CSC Retirees LOHAS Society was established in 2014 by CSC Group retirees for healthy lifestyles and social welfare activities.

Event Services for retired employees 2020 2021 2022
Retiree database establishment In order to implement proper job handover in response to the retirement wave and to ensure experience is passed on, CSC recruited retirees to join the talent pool. Each month, CSC reviews the number of soon-to-be retirees, voluntary retirees, and retirees of the special scheme, and regularly update the retiree database.
When CSC needs professional consultation or help with solving engineering and technical problems, it may submit an application for manpower. Retirees may be selected from the retiree talent pool and once the consent is obtained, both parties can sign a cooperation contract.
  • 137 retirees were selected after evaluation in 2020
  • 724 retirees accumulated as of the end of 2020
  • 150 retirees were selected after evaluation in 2021
  • 754 retirees accumulated as of the end of 2021
  • 139 retirees were selected after evaluation in 2022
  • 779 retirees accumulated as of the end of 2022
Seminar and Farewell Party CSC held a “Evergreen Seminar” and invited retired employees. The event explained retirement rights, post-retirement life planning, physical and mental adjustments and health management. A “Farwell Party” is held every quarter and retirees, unit managers, colleagues and their families are invited to participate. The senior executives of CSC will present awards and souvenirs to the retirees. All units can also apply for subsidies for farewell parties and organize the parties on their own to build great work relationships.
  • Seminar: 1 session, 205 participants.
  • Subsidized total 2.185 million TWD Farewell Party fund.
  • Seminar: 2 session, 586 participants.
  • Subsidized total 2.11 million TWD Farewell Party fund.
  • Seminar: 2 session, 530 participants.
  • Subsidized total 1.97 million TWD Farewell Party fund.
Finances The retired employees are encouraged to join the CSC Stock Ownership Trust Committee to receive better protection regarding their finance management. Before they retire, the committee will explain the retirees' rights and interests and provide information about retirement financial planning for their reference.
  • Accumulative total 85 members.
  • Accumulative total 64 members.
  • Accumulative total 65 members.
Volunteers The retired employees are invited to join as volunteers that provide tour guide services during anniversary event, stakeholders' meeting, factory tour, environmental education promotional campaign of the foundation, civic seminar, etc. Every year, retired volunteer training is held to enhance teamwork and service in collaboration with CSC Group Education Foundation.
  • Accumulative total 181 volunteers.
  • 73 volunteers participated, attending 10 environmental education touring bus activities.
  • Accumulative total 181 volunteers.
  • Environmental education campaign: suspended due to the COVID-19 pandemic.
  • Accumulative total 181 volunteers.
  • Environmental education campaign: suspended due to the COVID-19 pandemic.
Partner, Leisure, and Friendship Invitations to CSC activities, such as company anniversary celebration, group recreation and hiking activities, monthly retiree birthday parties.
  • 8 Birthday parties for retirees, 715 participants.
  • 7 Birthday parties for retirees, 598 participants.
  • 6 Birthday parties for retirees, 510 participants.
Health examination In every October, we cooperate with regional hospital to accept retirees and relatives to the company's clinic for health check-up services.
  • Health check-up for retirees and relatives: 1 session 77 participants.
  • Health check-up for retirees and relatives: suspended due to the COVID-19 pandemic.
  • Health check-up for retirees and relatives: suspended due to the COVID-19 pandemic.
CSC Retiree Website CSC built CSC Retiree Website, which collects company information including the latest news, Group announcement, outings, club activities, welfare and recreations, retiree welfare, learning activities, healthcare, biweekly magazine, employee presentations. This website aims to provide sufficient information for retirees to a positive relationship between the company and retirees.
  • Inform the retirees the login path of the website (or through the QR code), welcome to check the company's latest information.
  • Inform the retirees the login path of the website (or through the QR code), welcome to check the company's latest information.
  • Inform the retirees the login path of the website (or through the QR code), welcome to check the company's latest information.
Retirement System In according to the “Labor Pension Act”, CSC transfers 6% of the salary to the Bureau of Labor Insurance every month. For those who apply the “Labor Standards Act” retirement pension system, CSC transfers a certain percentage of the employee's monthly salary to the employee retirement fund and deposited in a special bank account in Bank of Taiwan. Until the end of 2022, there were 7,559 people applied the “Labor Pension Act” retirement system, and 2,109 people still apply the “Labor Standards Act” system.
CSC also established a “Retirement Fund Management Committee”, which is responsible for reviewing, supervising and checking the allocation, storage and expenditure of the retirement funds of appointed managers. The retirement funds are stored in the name of the management committee.