Towards a Happy Workplace
Employees are the most important asset of the Company and also a crucial factor in its the stable development of the Company. Billion has established relevant regulations and rules to protect the rights and interests of employees, strictly abides by labor and human rights standards, treats and respects all employees fairly continuously promotes employee care, promotes the physical and mental health of employees. Through fair employment and promotion systems, seeks talents with different backgrounds and expertise, continuously develops personal ability cultivation, and creates a "win-win" working environment for employees and Billion.
Sustainable Workforce
Talent Recruitment and Retention
The starting salary of men and women is in line with the minimum salary under the Labor Standards Act. However, the salary still considers seniority and work performance, so there is a difference in the salary ratio of job categories. The salary ratio in 2024 is as follows:
| Billion | ||||
|---|---|---|---|---|
| No. of Employees | Salary Ratio | |||
| Female | Male | Female | Male | |
| Management | 7 | 12 | 1 | 0.97 |
| Non-Management Roles | 38 | 28 | 1 | 1.51 |
| Direct Personnel | 10 | 0 | 1 | 0.00 |
| Indirect Personnel | 35 | 40 | 1 | 1.32 |
Note:
1. Female-to-male salary ratio (annual salary ratio): "Average annual salary of men in this category / Average annual salary of women in this category".
2. The reason for the higher proportion of male pay is that the seniority is higher, and the bonuses and surplus dividends are higher.
3. The remuneration of personnel who are less than one year of remuneration is not included in the calculation.
| BEC Technologies | ||||
|---|---|---|---|---|
| No. of Employees | Salary Ratio (All employees are less than one year) | |||
| Female | Male | Female | Male | |
| Management | 1 | 6 | - | - |
| Non-Management Roles | 8 | 10 | - | - |
| Direct Personnel | 0 | 0 | - | - |
| Indirect Personnel | 9 | 16 | - | - |
Note:
1. Female-to-male salary ratio (annual salary ratio): "Average annual salary of women in this category / Average annual salary of men in this category".
2. The reason for the higher proportion of male pay is that the seniority is higher, and the bonuses and surplus dividends are higher.
3. The remuneration of personnel who are less than one year of remuneration is not included in the calculation.
| Billion Watts | ||||
|---|---|---|---|---|
| No. of Employees | Salary Ratio | |||
| Female | Male | Female | Male | |
| Management | 3 | 9 | 1 | 0.89 |
| Non-Management Roles | 30 | 51 | 1 | 1.17 |
| Direct Personnel | 0 | 0 | - | - |
| Indirect Personnel | 33 | 60 | 1 | 1.10 |
Note:
1. Female-to-male salary ratio (annual salary ratio): "Average annual salary of women in this category / Average annual salary of men in this category".
2. The reason for the higher proportion of male pay is that the seniority is higher, and the bonuses and surplus dividends are higher.
3. The remuneration of personnel who are less than one year of remuneration is not included in the calculation.
| Billion EVC | ||||
|---|---|---|---|---|
| No. of Employees | Salary Ratio | |||
| Female | Male | Female | Male | |
| Management | 1 | 2 | 1 | 1.41 |
| Non-Management Roles | 3 | 2 | 1 | 1.72 |
| Direct Personnel | 0 | 0 | - | - |
| Indirect Personnel | 4 | 4 | 1 | 1.51 |
Note:
1. Female-to-male salary ratio (annual salary ratio): "Average annual salary of men in this category / Average annual salary of women in this category".
2. The reason for the higher proportion of male pay is that male men are paid more because they are more skilled, senior and experienced.
3. The remuneration of personnel who are less than one year of remuneration is not included in the calculation.
| Noonspare | ||||
|---|---|---|---|---|
| No. of Employees | Salary Ratio | |||
| Female | Male | Female | Male | |
| Management | 2 | 11 | 1 | 1.96 |
| Non-Management Roles | 7 | 11 | 1 | 1.29 |
| Direct Personnel | 1 | 4 | - | 1 |
| Indirect Personnel | 8 | 18 | 1 | 1.38 |
Note:
1. Female-to-male salary ratio (annual salary ratio): "Average annual salary of men in this category / Average annual salary of women in this category".
2. The reason for the higher proportion of male pay is that male men are paid more because they are more skilled, senior and experienced.
3. The salary of personnel who are less than one year is not included in the calculation, and there is only one female direct employee who is less than one year, so it is not included in the calculation.
| Country | The ratio of Billion's highest-paid individual's annual total remuneration to the median annual total remuneration of employees (excluding the highest-paid individual) | The ratio of the increase in the annual total remuneration of the highest-paid individual in Billion to the median annual total remuneration of the employee (excluding the highest-paid individual). |
|---|---|---|
| Billion | 4.55 | 5.01 |
| Billion Watts | 4.41 | 1.28 |
| Billion EVC | 2.11 | 0.41 |
Notes:
- The Chairman of the Board is not considered the highest-paid individual unless he also serves as the General Manager or Chief Executive Officer.
- Formula for annual median remuneration ratio:Annual total remuneration of the highest-paid individual ÷ Median annual total remuneration of all other employees (excluding the highest-paid individual).
- Formula for remuneration increase ratio:Percentage increase in annual remuneration of the highest-paid individual ÷ Median percentage increase in annual remuneration of all other employees (excluding the highest-paid individual).
- Billion EVC designs its compensation structure based on job responsibilities, performance, and market salary benchmarks. In 2024, the ratio of the annual total remuneration of the highest-paid individual to the median of other employees was -0.41:1. Some bonus amounts had not yet been distributed and were reasonably estimated based on internal policies and historical practice. The ratio reflects differences in decision-making responsibility and compensation mechanisms. The company remains committed to enhancing fairness and transparency in remuneration.
- NoonSpare was included in the reporting scope starting in 2024, so there is no prior-year comparison.
- BEC Taiwan was established in August 2024; therefore, no full-year data is available.
In accordance with regulatory requirements, the Company discloses salary information for full-time employees not holding managerial positions.
In 2024, both the average and median salary increased compared to 2023. This was mainly due to the inclusion of severance payments under the old pension system in some employees’ annual remuneration, which led to a higher average salary.
The 2024 salary information for full-time, non-managerial employees is shown in the table below:
| Item | Taiwan Region |
|---|---|
| Number of full-time employees not holding managerial positions (persons) | 89 |
| Total annual salary of full-time employees not holding managerial positions (NTD thousands) | 77,253 |
| Average annual salary (NTD thousands) | 868 |
| Median annual salary (NTD thousands) | 882 |
Note:
- The statistics for the Taiwan region reflect only the scope of publicly listed companies and are aligned with disclosures on the Taiwan Market Observation Post System.
- The number of full-time employees represents the annual average.
Local Employee Care
Since its establishment in 1973, Billion Group has been based in Xindian District, New Taipei City, for over 52 years. To support local employment, Billion, BEC Technologies, and Billion Watts have consistently hired local residents. As of July 31, 2025, among the 198 total employees, 58 live in Xindian and 26 in Wenshan District, resulting in a local employment ratio of 36%.
| Company | Total Employees | Employees Living in Xindian District | Employees Living in Wenshan District | Subtotal | Local Employment Ratio |
|---|---|---|---|---|---|
| Billion | 83 | 30 | 10 | 40 | 48% |
| BEC Taiwan | 26 | 3 | 1 | 4 | 15% |
| Billion Watts | 89 | 25 | 15 | 40 | 45% |
Talent Cultivation and Development
Billion Group values talent development and believes in growing together with its employees. To enhance employee competencies and align with organizational growth, the Group has established a "Human Resources Management Procedure" that defines training programs based on job functions and practical needs, balancing operational efficiency with individual career development.
The training plan covers onboarding programs, professional development, managerial training, job rotation training, and strategic learning. These programs are designed for all employees and management levels, and are delivered through in-person courses, online learning, and external seminars. Post-training evaluations, including assessments, feedback, and effectiveness reviews, are arranged based on course type. Employees are also encouraged to obtain relevant certifications.
At the end of each year, departments submit training plans for the following year, which are consolidated and approved by the General Manager for implementation. Except for mandatory training, all other courses are flexibly planned according to practical and strategic needs, ensuring that employee development progresses in line with the company’s direction.
| Billion | ||||||||
|---|---|---|---|---|---|---|---|---|
| Item / Category | Managerial Staff (Male) | Managerial Staff (Female) | Non-Managerial Staff (Male) | Non-Managerial Staff (Female) | Direct Employees (Male) | Direct Employees (Female) | Indirect Employees (Male) | Indirect Employees (Female) |
| Total Number of Employees | 12 | 7 | 27 | 39 | 0 | 10 | 40 | 35 |
| Total Training Hours (Hours) | 343.5 | 358 | 659 | 650 | 0 | 119 | 1002.5 | 889 |
| Average Training Hours per Employee (Hours/Person) | 18.13 | 51.14 | 24.41 | 16.67 | 0 | 11.9 | 25.06 | 25.4 |
| Training Expenses (NTD) | 44,660 | 28,000 | 14,060 | 62,200 | 0 | 0 | 58,720 | 90,200 |
| Billion Watts | ||||||||
|---|---|---|---|---|---|---|---|---|
| Item / Category | Managerial Staff (Male) | Managerial Staff (Female) | Non-Managerial Staff (Male) | Non-Managerial Staff (Female) | Direct Employees (Male) | Direct Employees (Female) | Indirect Employees (Male) | Indirect Employees (Female) |
| Total Number of Employees | 9 | 3 | 51 | 30 | 0 | 0 | 60 | 33 |
| Total Training Hours (Hours) | 83.5 | 98.5 | 632.5 | 259 | 0 | 0 | 716 | 357.5 |
| Average Training Hours per Employee (Hours/Person) | 9.28 | 32.83 | 12.4 | 8.63 | 0 | 0 | 11.93 | 10.83 |
| Training Expenses (NTD) | 12,690 | 74,190 | 152,676 | 32,500 | 0 | 0 | 165,366 | 106,690 |
| Billion EVC | ||||||||
|---|---|---|---|---|---|---|---|---|
| Item / Category | Managerial Staff (Male) | Managerial Staff (Female) | Non-Managerial Staff (Male) | Non-Managerial Staff (Female) | Direct Employees (Male) | Direct Employees (Female) | Indirect Employees (Male) | Indirect Employees (Female) |
| Total Number of Employees | 3 | 1 | 5 | 7 | 0 | 0 | 8 | 8 |
| Total Training Hours (Hours) | 19.5 | 6.5 | 32.5 | 45.5 | 0 | 0 | 52 | 52 |
| Average Training Hours per Employee (Hours/Person) | 6.5 | 6.5 | 6.5 | 6.5 | 0 | 0 | 6.5 | 6.5 |
| Training Expenses (NTD) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| BEC Taiwan | ||||||||
|---|---|---|---|---|---|---|---|---|
| Item / Category | Managerial Staff (Male) | Managerial Staff (Female) | Non-Managerial Staff (Male) | Non-Managerial Staff (Female) | Direct Employees (Male) | Direct Employees (Female) | Indirect Employees (Male) | Indirect Employees (Female) |
| Total Number of Employees | 3 | 1 | 5 | 7 | 0 | 0 | 8 | 8 |
| Total Training Hours (Hours) | 19.5 | 6.5 | 32.5 | 45.5 | 0 | 0 | 52 | 52 |
| Average Training Hours per Employee (Hours/Person) | 6.5 | 6.5 | 6.5 | 6.5 | 0 | 0 | 6.5 | 6.5 |
| Training Expenses (NTD) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Noonspare | ||||||||
|---|---|---|---|---|---|---|---|---|
| Item / Category | Managerial Staff (Male) | Managerial Staff (Female) | Non-Managerial Staff (Male) | Non-Managerial Staff (Female) | Direct Employees (Male) | Direct Employees (Female) | Indirect Employees (Male) | Indirect Employees (Female) |
| Total Number of Employees | 11 | 2 | 11 | 7 | 8 | 2 | 14 | 7 |
| Total Training Hours (Hours) | 165 | 24.5 | 211 | 67 | 78.5 | 18 | 297.5 | 60.5 |
| Average Training Hours per Employee (Hours/Person) | 15 | 12.3 | 19.2 | 9.6 | 9.8 | 9 | 21.3 | 8.6 |
| Training Expenses (NTD) | 3,220 | 0 | 5,612 | 0 | 0 | 0 | 0 | 0 |
Employee Retirement System and Implementation Status
The Group handles employee retirement matters in accordance with the provisions of the "Labor Standards Act" and the "Labor Pension Act." In accordance with the "Labor Standards Act", 6% of the total employee salary is allocated monthly as a retirement reserve, and is supervised by the Labor Retirement Reserve Supervision Committee. The current balance of the retirement reserve special account is NT$16,222,387. There are still 4 employees, accounting for 4.7% of the total number of employees, who continue to choose the old retirement pension scheme. In accordance with the provisions of the "Labor Pension Act", 6% of the total monthly salary of employees is allocated monthly to individual retirement accounts established by the employees at the Ministry of Labor.
Environment Safety and Health
Employee Health Examination
In order to ensure a healthy and safe working environment for employees, Billion Group has a special health service organization to improve the working environment according to the characteristics of on-site operations, and conducts regular health examinations for employees in general operations every year, and provides special health examinations according to the nature of different jobs.
Employee health is Billion's greatest asset, the company conducts regular health examinations every year, and requires employees to receive relevant education and training on occupational safety and health, and has health care, according to the type of occupation of employees, in the health examination to provide special examination items (such as: free radiation risk detection).
Employee Health Check-up Headcount and Expenses
General Health Examination (Note 1)
Height, weight, blood pressure, waist circumference, vision test, color blindness test, hearing test, routine urine test, routine blood test, complete blood count, liver function test, gallbladder function test, kidney function test, diabetes screening, blood lipid test, cardiac function test, chest X-ray, physical examination, ultrasound, and bone density test.
| Item | Billion HQ | Yilan Plant | BEC Taiwan | Billion EVC | Billion Watts |
|---|---|---|---|---|---|
| Headcount (persons) | 67 | 5 | 25 | 12 | 82 |
| Expenses (NTD) | 33,500 | 2,500 | 12,500 | 6,000 | 41,000 |
Special Health Check-up (Note 2)
Radiation Exposure Examination
| Item | Billion HQ | Yilan Plant | BEC Taiwan | Billion EVC | Billion Watts |
|---|---|---|---|---|---|
| Headcount (persons) | 1 | - | - | - | - |
| Expenses (NTD) | 0 | - | - | - | - |
Notes:
- Not all employees completed the health check-up, as some were unable to do so within the required timeframe due to personal reasons and voluntarily forfeited this right.
- The expenses for special health check-ups were covered under the approved Labor Insurance occupational disease prevention health examination program. The costs were reimbursed by the Bureau of Labor Insurance in accordance with the relevant items listed under the National Health Insurance medical payment standards.
Occupational Diseases and Workplace Injuries
To prevent occupational diseases and workplace accidents, Billion Group follows relevant safety and health regulations, including the Occupational Safety and Health Act, workplace exposure standards, hazardous chemical management, and poisoning prevention rules. Management also conducts regular site inspections, posts safety guidelines and data sheets, and provides training to strengthen employee awareness.
In cases of illness or injury, incidents are promptly reported and handled according to procedures, with results and corrective actions reviewed quarterly and annually. The Group allocates resources as needed to ensure employee safety and health.
As of the end of 2024, the Group has recorded
no occupational injuries or diseases over the past three years.
| Billion Group | 2022 | 2023 | 2024 |
|---|---|---|---|
| Total Working Hours – Female Employees | 109,120 | 117,056 | 89,640 |
| Total Working Hours – Male Employees | 128,960 | 134,912 | 79,680 |
| Total Working Hours – All Employees | 238,080 | 251,968 | 169,320 |
Note.
- The working hours include Billion Group Headquarters and Yilan Plant.
- Calculation formula: Number of employees × Annual working days (249 days) × Working hours per day.
| Billion Watts | 2022 | 2023 | 2024 |
|---|---|---|---|
| Total Working Hours – Female Employees | 39,680 | 59,520 | 65,736 |
| Total Working Hours – Male Employees | 65,472 | 89,280 | 119,520 |
| Total Working Hours – All Employees | 105,152 | 148,800 | 185,256 |
Note:
Calculation formula: Number of employees × Annual working days (249 days) × Working hours per day.
| NoonSpare | 2024年 |
|---|---|
| Total Working Hours – Female Employees | 16,000 |
| Total Working Hours – Male Employees | 44,000 |
| Total Working Hours – All Employees | 60,000 |
Note:
Calculation formula: Number of employees × Annual working days (250 days) × Working hours per day.
| BEC Taiwan | 2024年 |
|---|---|
| Total Working Hours – Female Employees | 9,416 |
| Total Working Hours – Male Employees | 11,984 |
| Total Working Hours – All Employees | 21,400 |
Note:
Calculation formula: Number of employees × Annual working days (107 days) × Working hours per day. (BEC Taiwan was established in August 2024)
