Compensations and Benefits

1) Holiday Entitlements

All employees are entitled to paid holidays gazetted by the Government during the time that he/she is employed on an earned basis.

The 11 gazetted public holidays are:

• New Year's Day;
• Chinese New Year (two days);
• Hari Raya Puasa;
• Hari Raya Haji;
• Good Friday;
• Labour Day;
• Vesak Day;
• National Day;
• Deepavali; and
• Christmas Day.

Type of worker	PH falls on a Weekday	PH falls on Saturday	PH falls on Sunday	Take approved AL/MC on a PH
Office Staff 5 Days work per week (Mon-Fri)	Working: No replacement of OFF-IN-LIEU as they are not required to work.	Not working: Replace 01 day of OFF-IN-LIEU. To be claim within the month.	The next following day (Monday) will be a PH. Unless requested by to work, as such will provide 1 day of OFF- IN-LIEU	Even if you are granted medical leave by a doctor, you are not entitles to paid sick leave
Retail Staff on Shift work 6 Days work week (Mon- Sun)	Working: Replace 01 day OFF-IN-LIEU if they are required to work.	Working: Replace 01 day OFF-IN-LIEU if they are required to work.	Working: Replace 01 day OFF- IN-LIEU if they are required to work.	Even if you are granted medical leave by a doctor, you are not entitles to paid sick leave.

2) Replacement Off

Replacement off is only applicable for employees below managerial level for work done out of the statutory working hours with prior approval from immediate superior.

To apply for replacement off, employees are to submit leave form with immediate superior approval and submit to HR department prior consuming your replacement off.

3) Leave Entitlements

An employee has passed her/his probation will be entitled to only a pro-rated number of days of annual leave, in accordance with the entitlement stated in the letter of appointment, if he/she does not complete a calendar year of service during his/her first year of appointment.

Employee may be granted unpaid leave, if he/she is not eligible for annual leave or has used up his/her annual leave. Any excess of usage of annual leave will lead to deduction of employee's salary.

If an employee has worked for less than one whole year (i.e. less than 12 months), his/her annual leave should be pro-rated using the following formula: (No of months in service/12) x annual leave entitlement.

Annual Leave(s) not taken by the end of the calendar year may be carried forward up to the following calendar year and has to clear by end of March. Else, it shall deem as forfeiture.

All Off-In-Lieu (OIL) earned must be utilized within 01 months from the day of the OIL is earned or else forfeited if un-utilized.

Every confirmed employee shall be granted annual leave as set out below the chart:

Level Category	Classification	1st year of services	Subsequent 12 months continuous service	Maximum up to
Top Management Level	D1-1 (Top Management) D1-2 (Top Management)	21 days	-	21 days
Managerial Level	M1-1 (GM – HOD) M1-2 (Senior Manager – HOD) M1-3 (Manager) M1-4 (Assistant Manager)	16 days	1 day	21 days
Executive Level	E1-1 (Senior Executive) E1-2 (Executive) E1-3 (Junior Executive)	14 days	1 day	21 days
Staff Level (S1-1 to S1-3)	S1-1 (Senior Officer) S1-2 (Officer) S1-3 (Warehouse)	12 days	1 day	18 days
Staff Level (S1-4)	S1-4 (Retail)	10 days	1 day	18 days

4) Leave Application

Applications for annual leave must submit leave application form to your Department Heads through your immediate superior for approval.

Company reserves the right to reject/counter-propose the dates of your leave application due to operational exigencies.

Leave applications are to be submitted in advance before going on leave. The required days of advance notice for leave application is as follow:

• Annual Leave(s) must be taken at least five (5) days in advance.
• Any annual leave must be taken at least (3) months in advance if is more than (5) days continuous.
• Leaves taken three (3) days or less in advanced are considered as Urgent Leave(s). Supporting documents for your urgent leave have to be submitted together with your leave application form.
• Off-in-lieu forms should be submitted to your respective supervisor or manager for approval.

Your approving officer is responsible to update you on the status of your leave application at least 3 days prior to your applied leave. Written approvals are to be obtained prior to your leave.

For urgent leave, leave form must be submitted to your Supervisor or Manager for approval and submit to HR within next three (3) working day upon returning to work. Failure to submit MCs will result in a deduction of 1 day’s salary (considered as unpaid leave) even though un-utilized leave balances are available. Unauthorized absence from work will be dealt with seriously.

5) Sick Leave

Any employee who had worked for three (3) months will be entitled to paid sick leave on an earned basis, not exceeding in the aggregate:

• Fourteen (14) days in each calendar year for Paid Outpatient non- hospitalisation leave
• Sixty (60) days in each year for hospitalisation leave includes the 14 days outpatient sick leave entitlement. (mutually inclusive)

PAID Hospitalisation leave means an employee is deemed to be hospitalised if he/she is certified by a doctor to be in need of hospitalisation. He/She does not necessarily have to be admitted in a hospital.

An employee who falls sick on his/her annual leave, his/her absence from work would still be treated as annual leave and not sick leave.

All Medical Certificates (MCs) must be submitted to your Supervisor or Manager within next three

(3) working day upon returning to work. Failure to submit MCs will result in a deduction of 1 day’s leave (considered as annual leave) even though un-utilized leave balances are available. Disciplinary actions will also be taken against you for any unauthorized absence from work.

6) Maternity Benefits & Leave

Eligibility and Entitlement under Child Development Co-Savings Act

An employee is entitled to 16 weeks of maternity leave if he/she is covered under the Child Development Co-Savings Act or 12 weeks of maternity leave, depending on whether your child is a Singapore citizen and other criteria.

The Child Development Co-Savings Act covers all parents of Singapore citizens, if all four of the following conditions are met:

1. The child is a Singapore Citizen;
2. The child's parents are lawfully married; and
3. The employee has served her employer for at least 90 days before the child's birth.

Before delivery: 4 weeks (1st-4th week)

After delivery: 12 weeks (5th-16th week)

Even if the employee is a foreigner or permanent resident, she will also be entitled to maternity leave benefits under the Child Development Co-Savings Act.

Please refer to the below table:

Applicable to Singapore Citizen child (one of the parents has to be a Singapore citizen):
	First child	Second child	Third and subsequent child
Entitlement	16 weeks of paid maternity leave

Applicable to foreigner or President Resident child:
	First child	Second child	Third and subsequent child
Entitlement	8 weeks of paid maternity leave and 4 weeks of optional unpaid leave		Unpaid leave

Employees who are eligible for Child Development Co-Savings Act are required to provide supporting documents and submit a declaration form to the Human Resource department at least one week before going on maternity leave. This will allow us to verify your eligibility before granting your leave.

Employer may claim reimbursement from the Government for the last eight weeks for the first and second confinements and all 16 weeks for the third or subsequent confinements.

If the employee does not qualify for maternity leave under the Child Development Co-Savings Act, payment beyond the first eight weeks is voluntary and subject to contractual agreement.

Employees with twins or more children

An employee who gives birth to twins will be treated the same way as an employee who gives birth to a single child. It will be considered as a single confinement and she will not receive double maternity benefits.

Employees with abortions or miscarriage

Maternity leave benefits do not apply to such cases. However, the employee will be entitled to paid sick leave if she satisfies the qualifying conditions for paid sick leave.

Employees fall sick during maternity leave

Employees are not entitled to paid sick leave while on maternity leave. Employees are not eligible to claim for medical expenses incurred in connection with the delivery of her child.

7) Paternity Leave

The Government recognizes that fathers play an important role in raising children. To emphasize the importance of shared parenting responsibility, and to support fathers in bonding with and caring for their newborn, working fathers will receive 1 week of Government-Paid Paternity Leave, to be taken within 16 weeks after the birth of their Singapore Citizen Child. Paternity leave can be taken flexibly within 12 months after the birth of the child, if there is mutual agreement between the company and employee.

Working fathers will be entitled to 1 week of Government-Paid Paternity Leave for all births provided they meet the following criteria:

1. Child is a Singapore Citizen born on or after 1 May 2013;
2. The child’s parents are lawfully married;
3. Father must have served his employer for a continuous duration of at least 3 calendar months immediately preceding the birth of the child.

The 1 week of paternity leave will be funded by the Government (capped at $2,500 including CPF contributions). Employers will be required to provide the 1 week of paternity leave for births on or after 1 May 2013. However, employers may offer the paternity leave, on a voluntary basis, to employees with children born on or after 1 Jan 2013.

Employee must complete the Government-Paid Paternity Leave Scheme Declaration Form and submit together with the leave application form to Human Resource at least 1 week prior to the commencement of the intended maternity leave period. Paternity leave cannot be used to offset notice period during resignation.

8) Childcare Leave

Eligibility and Entitlement under Child Development Co-Savings Act

An employee is entitled to six days of childcare leave per year if he/she is covered under the Child Development Co-Savings Act. The Child Development Co-Savings Act covers all parents of Singapore citizens, if all four of the following conditions are met:

1. The child (including legally adopted children or stepchildren) is below seven (7) years of age;
2. The child is a Singapore Citizen;
3. The child's parents are lawfully married (including divorced or widowed parents); and
4. The employee has worked for the employer for at least three months.

The number of days of paid childcare leave a new employee is entitled to depend on his/her service period. Likewise the number of days a paid childcare leave for an employee during his/her last year of employment depends on his/her service period:

Number of completed months of service	Eligible childcare leave (days) for new employees	Eligible childcare leave (days) for employees ending their contract
1	Not eligible	0 (if employee has worked with employer for less than three months)
2	Not eligible	2 (if employee has worked with employer for more than three months)
3	2	2
4	2	2
5	3	3
6	3	3
7	4	4
8	4	4
9	5	5
10	5	5
11	6	6
12	6	6

Employees who are eligible for Child Development Co-Savings Act are required to provide supporting documents and submit a declaration form to the Human Resource department at least one week before going on childcare leave. This will allow us to verify your eligibility before granting your leave. A carbon copy of the child’s Birth Certificate must be furnished upon signing of your employment contract.

Any unused Childcare Leave not taken during the calendar year shall be forfeited. Childcare Leave is not transferrable between spouses.

The first 3 days of childcare leave will be employer-paid and the last three days Government-paid (capped at $500 per day, including CPF). Regardless of the number of children, the total childcare leave entitlement for each parent is capped at six days per year until the year the child turns seven years old.

Parents of non-citizens children (below 7 years old) can get 2 days of childcare leave per calendar year under the Employment Act.

Childcare leave is capped at 2 or 6 days per calendar year regardless of the number of children who qualify. Unused childcare leave cannot be transferred, monetised or carried forward to the following year. Childcare leave cannot be used to offset notice period during resignation.

Extended Childcare Leave

The Government recognizes that working parents will also need time away from work to see to their children’s needs when they are in primary school. From 1 May 2013, each parent will be entitled to 2 days of Government-Paid Child Care Leave if they have a Singapore Citizen Child between the ages of 7 and 12.

Working parents will be entitled to the 2 days of Government-Paid Child Care Leave per parent per year if they fulfill the following criteria:

1. Child is between 7 and 12 years of age on or after 1 May 2013;
2. Child is a Singapore Citizen;
3. Parent is lawfully married;
4. Parent must have served his or her employer for a continuous duration of at least 3 calendar months.

Parents with children in both age groups, i.e. those below 7 years, as well as those between 7 and 12 years, will have a total child care leave entitlement of 6 days per year for each parent.

The 2 days of child care leave for parents with children between the ages of 7 and 12 will be funded by the Government (capped at $500 per day including CPF contributions).

Any unused Extended Childcare Leave not taken during the calendar year shall be forfeited. Childcare Leave is not transferrable between spouses.

Employee must complete the Government-Paid Childcare Leave Scheme Declaration Form together with the leave application form and submit to Human Resource at least 1 week prior to leave application.

A copy of the child’s birth certificate (or legal adoption papers etc) shall be submitted to Human Resource before submission of leave application. The Company reserves the right to reject such leave application if employee fails to provide the relevant supporting documents.

9) Compassionate Leave

Employees who have been confirmed on their appointment shall be entitled to two (2) days of paid absence from work in the event of death of immediate family member: spouse, child, parent or parent-in-law.

Where compassionate leave is granted, employee must produce evidence to the satisfaction of the Company to qualify for such paid special/compassionate leave. Employees should obtain a certification from the Doctor/Hospital concerned. Compassionate leave shall commence immediately on the day death/critical illness occurs.

The immediate superior must be notified on such absence immediately. If you are unable to do so, you must arrange for your family member or relative to contact your immediate superior or Human Resource department immediately.

All confirmed employee will also be entitled to Condolence Fund at S$250.00 per occurrence.

10) Shared Parental Leave

All working father will be entitled to 1 week of shared parental leave provided you meet the following requirements:

1. Your child is a Singapore citizen.
2. The child's mother qualifies for Government-Paid Maternity Leave (GPML).
3. You are lawfully married to the child's mother.

Shared Parental leave can be taken flexibly within 12 months after the birth of the child, if there is mutual agreement between the employer and employee.

Employee is required to decide on the leave arrangement with your spouse at least 2 months in advance before your child is born. Subsequently, your spouse must register the sharing of leave online via the Shared Parental Leave Allocation System (SPLAS) with her SingPass in order for the company to process the leave.

Thereafter, you are required to inform the company at least one month in advance together with the declaration and leave application form to HR Department. Upon returning to work, you are required to provide the birth certificate of your new born baby to the Human Resources department.

10) Unpaid Childcare Leave

All working parents will be entitled to 6 days of unpaid childcare leave provided you meet the following requirements:

1. Your child (including legally adopted children or step-children) is below 2 years of age.
2. Your child is a Singapore citizen.
3. You have served your employer for a continuous period of at least 3 months.

Employees who are eligible for the paternity leave are required to provide the birth certificate of your child and submit together with the declaration and leave application form to the Human Resource department upon returning to work after your paternity leave.

11) Adoption Leave

Eligible adoptive mothers are currently entitled to 4 weeks of Government-funded adoption leave to bond with and care for their adopted infants.

As the mother of an adopted child, you are entitled to Government-Paid Adoption Leave (GPAL) if you meet the following criteria:

• Your adopted child is below the age of 12 months at the point of your formal intent to adopt.
• Your adopted child is below the age of 12 months at the point of your formal intent to adopt. The “formal intent to adopt” happens:
• For a local child: when you file the court application to adopt.
• For a foreign child: when in-principle approval is granted for a Dependant's Pass.
• The adopted child is a Singapore citizen.
• If the child is a foreigner:
• One of the adoptive parents must be a Singapore citizen.
• The child must become a Singapore citizen within 6 months of the adoption.
• You must be lawfully married at the point of formal intent to adopt.
• You must have served your employer or been self-employed for a continuous period of at least 3 months immediately before your formal intent to adopt.
• The adoption order must be passed within 1 year from the formal intent to adopt.

The adoption leave has to be utilised before the child's first birthday. Employee has to submit the declaration form together with the leave application form to Human Resources Department 1 week before you go on leave.

12) Military Service / Reservist

An employee will be entitled to paid time-off for military service or reservist training or routine report. He must inform his immediate supervisor as soon as he knows the dates of his absence or received the notification from the authorities.

Upon receipt of notification from the authorities, employee shall submit the notification together with the leave application form at least 2months in advance to the Human Resources Department in order to process the make-up claim.

13) Medical Benefits

Outpatient Medical & Dental Benefits

Effective 1^st June 2016, all employees will be entitled to claim for both Medical and Dental expenses (mutually inclusive) as per entitlement below:

Level Category	Classification	Medical & Dental Entitlement
Top Management Level	D1-1 (Top Management)	Unlimited Reimbursement
	D1-2 (Top Management)
Managerial Level	M1-1 (GM – HOD)	S$500 per calendar year
	M1-2 (Senior Manager – HOD)
	M1-3 (Manager)
	M1-4 (Assistant Manager)
Executive Level	E1-1 (Senior Executive)	S$500 per calendar year
	E1-2 (Executive)	S$400 per calendar year
	E1-3 (Junior Executive)
Staff Level	S1-1 (Senior Officer)
	S1-2 (Officer)
	S1-3 (Warehouse)
	S1-4 (Retail)

The medical expenses reimbursement coverage is only for normal medical consultation and prescription while the dental expenses reimbursement coverage is only for normal filling, scaling, polishing and tooth extraction. Medical or dental claims without receipts or from non-registered medical practitioner / dentist shall not be entertained. The company shall have the sole discretion as to whether a claim for medical expenses shall be paid or not.

Employees are to attach the receipt together with the medical reimbursement form and submit to HR by 3^rd of every month. Any reimbursement form received after 3^rd of every month will be processed in the following month. All medical reimbursement will be paid out together with the salary.

The Company shall not bear the cost of any of the following out-patient or hospitalization treatment:

• Blood and topical allergy testing, X-ray, Lab test, routine physical examination, health check-ups or test not incident to treatment or diagnosis of an actual sickness or injury or any treatment which is not medically necessary.
• Cosmetic treatment or surgery of an optional nature eg. Plastic surgery, acne or double eyelids etc.
• Optical expenses for consultation and appliances, eye refraction or correction of eyes by all means, fitting of glasses, contact lenses or hearing aids.
• Expenses for treatment in mental cases.
• Expenses arising out of self-inflicted injury or illness.
• Expenses in respect of pregnancy, confinement or miscarriage or abortion or any complication arises from pregnancy.
• Expenses incurred in respect of illness or disablement arising out of attempted suicide, the performance of any unlawful act, and participation in any hazardous activities except when endeavouring to save human life, provoked assault, the misuse of drugs, or any breach of peace or disorderly conduct or any accident occurring whilst not on duty except while travelling to and from work.
• Any treatment for Acquired Immune Deficiency Syndrome (AIDS) or AIDS related Complex (ARC).
• Outpatient treatment such as chemotherapy, radiation therapy and kidney dialysis.
• Preventive vaccinations.
• Expenses arise from Medication given on long term and or preventive basis for illnesses such as Hypertension, Kidney Failure, Asthma, Diabetes, Hepatitis etc.

Any of the provisions above, the Company, may on a case to case basis, and at its sole discretion, provide medical benefit in excess of those stated above.

Medical expenses cannot be accrued from year to year.

14) Work Injury Compensation Claim

The Work Injury Compensation Act covers all employees in general, who are engaged under a contract of service or apprenticeship, regardless of their level of earnings.

Employees are required to filled up the Incident Report Form & attach Police Report (if any), Medical Bill, & Medical Certificate (MC) provided by Polyclinic/Hospital within 3-5 working days from date of accident to the Human Resource department in order to process the claims’ promptly.

Any delay in providing the required documents will be rejected or subjected to approval.

15) Allowances & Expenses

Transportation

Transport/Mileage claims from office to home, may be made by an employee only in the following instances and with prior approval from the Department Director:

• Ends shift between 12am-6am,
• Carrying bulky office purchases, and or,
• Official Business Trip to meet clients or visit outlets

All taxi receipts must bear a written description of the trip/reason and must be approved by your Supervisor/Manager and endorsed by the Department Director before any claims can be processed.

Please fill up and submit the expenses claim form by 15^th of each month to the Human Resources department in a timing manner.

Mobile Allowance

Due to specific job nature, only certain employees shall be eligible for mobile allowances. It will be stated in the letter of appointment if you are eligible.

The mobile allowance entitlement shall be as follows:

Level Category	Classification	Mobile Allowance (SGD)
Top Management Level	D1-1 (Top Management)	Unlimited Reimbursement
	D1-2 (Top Management)
Managerial Level	M1-1 (GM – HOD)	S$80 per month
	M1-2 (Senior Manager – HOD)
	M1-3 (Manager)
	M1-4 (Assistant Manager)
Executive Level	E1-1 (Senior Executive)	S$60 per month
	E1-2 (Executive)
	E1-3 (Junior Executive)	S$50 per month
Staff Level	S1-1 (Senior Officer)
	S1-2 (Officer)	S$40 per month
	S1-3 (Warehouse)
	S1-4 (Retail)

Grooming Allowance

All retail staff that is stationed at OG Departmental stores shall be eligible for grooming allowance of S$100.00 per month as stated in your letter of appointment.

Other Expenses

All other expenses incurred must be substantiated with proper receipts and a short description of the expense. For entertainments, the names of the company and the people entertained must be stated clearly and duly signed by the Department Director.

16) Quarterly Gift Voucher Entitlement

This is a privilege granted by the Company for all permanent employment employees and upon confirmation as a token of appreciation.

Effective 1st June 2016, all annual gift voucher entitlement will be revised from yearly to quarterly basis.

All confirmed employee will entitled to Quarterly Gift Voucher as set out below chart:

Level Category	Classification	Upon confirmation service Entitlement Vouchers (SGD)
Top Management Level	D1-1 (Top Management)	S$400 per quarter
	D1-2 (Top Management)
Managerial Level	M1-1 (GM – HOD)	S$350 per quarter
	M1-2 (Senior Manager – HOD)
	M1-3 (Manager)	S$300 per quarter
	M1-4 (Assistant Manager)
Executive Level	E1-1 (Senior Executive)	S$250 per quarter
	E1-2 (Executive)	S$200 per quarter
	E1-3 (Junior Executive)
Staff Level	S1-1 (Senior Officer)
	S1-2 (Officer)
	S1-3 (Warehouse)
	S1-4 (Retail)

Quarterly Gift Voucher Entitlement will be given out on 1^st of every quarter. Employees are to redeem before the next quarter entitlement. Any gift entitlement that is not redeemed before the next quarter shall be forfeited.

Quarterly Gift voucher claim will only redeem on normal items and not applicable for redemption on special buy, best buy or offer items.

For redemption, please submit the voucher together with claim form and submit to HR. Company will not be responsible or replacement of loss of the voucher.

17) Staff Purchase Entitlement

This is a privilege granted by the Company for all permanent employment employees and upon confirmation with limit of S$500.00 of retail price per month.

All confirmed employee staff purchase discount entitlement as set out below chart:

Level Category	Regular Pack	Promotion Pack
Manager	38%	25%
Executive	38%	25%
Staff	38%	25%

18) Birthday Gift

Effective 1^st June 2016, all confirmed employees will be eligible for birthday gift given out as part of employee benefits. All confirmed employees will be entitled to S$100 value of Kinohimitsu product voucher.

Employees are required to claim before end of your birthday month. To redeem, please submit the claim form together with the voucher to HR.

Company will not be responsible or replacement of loss of the voucher.

19) Marriage Leave

Employees who was been confirmed on their appointment shall be entitled to two (2) days of paid marriage leave. All confirmed employee will also be entitled to wedding Ang Pow of S$250.00 for their first marriage only.

Employees will need to submit their marriage certificate together with the leave application form to Human Resources Department.

20) Get Well Appreciation

In the event, where any confirmed employee is hospitalised and notified HR, HR shall arrange a get well basket to be send to either the hospital or the home of the employee.