Survey Report - Part I. Wonderland: May 2013 Prepared for: Employer ABC

Transcription

1 Survey Report - Part I Wonderland: May 2013 Prepared for: Employer ABC

2 Table of Contents 1. Introduction Market Overview Comparative Chart: You vs. the Market Your Jobs vs. the Market Grade Data by Quartile Job Data by Quartile Base Salary Wonderland: May Base Salary + Fixed Allowances Wonderland: May Base Salary, Fixed Allowances and Short-term Incentives Wonderland: May Total Compensation (including in-kind benefits) Wonderland: May Summary of Benefit Practices Summary of Medical Benefits Summary of Employer Pension and Savings Plan Benefits by Employer Summary of Allowances, Incentives, and In-kind Benefits Wonderland: May Summary of Medical Plans Wonderland: May Summary of Retirement Plans Wonderland: May Summary of Family Benefits Wonderland: May Summary of Leave Benefits Wonderland: May Tax Summary Social Security/Labour Code SummaryLabour Code Summary Exchange Rate Summary List of Participants Definitions Report Settings: a. No employer data Excluded. b. Compensation and Benefits data is presented Gross, before taxes. c. Report Code: JF3-WON

3 1. Introduction This survey report for Wonderland presents a rich profile of current market conditions within the NGO Community. The NGO Local Pay survey partners have worked with leading NGOs to ensure that the most relevant jobs and most representative employers have been engaged to provide a tailored picture that is both comprehensive and focused. Understanding Developing Country Markets In any labour market, accessing consistent and relevant compensation data is a challenge. In an emerging market employers face operating conditions where standard approaches to data collection and aggregation not only do not often apply, but these approaches can contribute to anomalies in the market profile. Developing country markets are distinct from more developed labour markets in two broad areas: (1) depth and structure of available information and (2) volatility in market conditions. The Birches Group Approach Through our focus on developing country markets, Birches Group not only has developed a deep understanding of the forces which shape compensation in these locations; we have developed analytical tools and a methodological approach tailored to address these factors. This approach is built around creating a relevant context to assess and frame the market conditions. It is reflected in the Birches Group methodology both in the manner in which job comparisons are established and in how salary data is aggregated. Fundamental to this approach are two elements: only trained Birches Group compensation specialists establish job comparisons following direct interviews with employers. Job leveling goes beyond simple functional and title comparison to include an examination of the structural context. This provides a true assessment of comparability. With respect to data, for all jobs where a match is established, salary data not only for current incumbents is collected but the actual structural ranges focusing on hiring rates, attainable maxima and market reference positions are also collected. This structure data provides bookends for the actual compensation data. It enables an analysis of the compa-ratio within the employer regarding the position of its staff to its target market position and most importantly over time it enables an assessment of the factors affecting pay movement beyond responding to market conditions. The NGO Local Pay Surveys The collaboration between Birches Group and CHS Alliance to create a dedicated rich market survey of the NGO community has been an exciting undertaking. This survey report is the outcome of this endeavor. We are equally grateful to all the participating NGOs for the time and effort in providing the required salary and benefit information. We are hopeful that the information provided will be useful to NGOs in managing local national compensation. We equally recognize that this effort is a work in progress. We seek your detailed feedback to further improve and build upon this initiative to create an ongoing service which will provide dynamic information on market conditions and enable the NGO Community to more effectively manage staff compensation. Wonderland : May

4 The Survey Report The report which follows details the data collected from the participating employers. Information is presented from several perspectives and covers the full range of salary and benefit provisions. Birches Group compensation specialists are available to answer questions regarding the data and the findings. We can be contacted at Again we are most grateful for everyone s participation and support. We look forward to receiving your questions and feedback. Wonderland : May

5 2. Market Overview Wonderland, Wonderland May 2013 Survey Overview This publication of the Wonderland survey is the 3 rd consecutive publication since the survey was first launched in The survey includes data for 19 participating organizations, with a total of 2,530 staff, representing data for 2,498 incumbents, and working in the areas of poverty alleviation, human and community development, peace and justice, health, hunger, environmental protection, and socio-economic development. Of the 19 organizations: 9 are new additions to the survey and 10 are repeat participants from the June 2012 NGO Local Pay survey. This publication also includes 14 Sustaining Partner organizations that are committed to participate in this survey over a multi-year period. Please refer to Section 12 of this report for the complete list of participants. Analysis based on the movement of aggregated data from 10 employers included in the previous survey (June 2012) and the current survey yielded the following market movements for the professional/managerial (BG-8 to BG-12) and support categories (BG-1 to BG-7). The following overall average increases are based on Wonderland Dollars (WON) comparisons. Professional/managerial: 10.9% Support: 4.6% Currency Exchange Rates The exchange rate utilized in the survey analysis is 9,722 WON (Wonderland Dollars) to 1 USD. Since the last update in June 2012, the WON has depreciated by 4.76%. All employers denominate and pay their salaries in WON. Summary tables and charts showing exchange rate values for WND against the Euro (EUR), British Pound (GBP), and US Dollar (USD) can be found in Section 11, Exchange Rate Summary. Inflation According to the National Statistics Office of Wonderland (NSOW), Wonderland s inflation rate for the start of the second half of 2015 has exceeded 8.0% -- a 14-month high. It should be noted, however, that no adjustments to the data are made to take inflation into account. Inflation or cost-of-living is considered by some employers in determining their pay adjustments, but not by all, and not used consistently across all jobs within any one employer. A cost-of-labor model is strongly recommended in which market positioning is used, not inflation, as the primary factor in maintaining the competitiveness of pay. Personal Income Taxation The four-bracket, progressive tax system with a top bracket of 30% remains in effect. The personal allowance for tax deductions has increased from 15,840,000 WON to 24,300,000 WON. Family-related tax deductions have also increased effective January 2013 from 1,320,000 WON per dependent to 2,025,000 WON. The family-related tax deduction is applicable to an individual s spouse plus 3 children/dependents. All cash bonuses and allowances are taxable in Wonderland. However, some employer practice in terms of benefit taxability may be different from what is legislated, and these are recorded in the survey in terms of actual practice. Wonderland : May

6 Social Security Wonderland s Social Security covers old age savings, death insurance, work-related accident benefit, and medical insurance. For the old age savings plan, the employee contributes 2% of his/her base salary while the employer contributes 3.7% of the employee s salary. The death insurance, work-related accident insurance, and medical insurance are all employer funded. Contribution rates are as follows: 0.3% of the employee s base salary to the death insurance, % of the employee s base salary (depending on industry) to the work-related accident insurance, and 3% of monthly payroll for single employees and 6% of monthly payroll for married employees to the medical insurance. Survey Observations The observations that follow are based on the full NGO Local Pay market profile and may differ from results obtained through any requested custom cuts. Based on benchmark jobs to which at least three employers are matched, the survey is able to capture data from BG Level 1 up to BG level 11. Data for two commonly well-populated Birches Group levels (BG-06 for the support category, 84% of employers matched; and BG-10 for the professional/managerial category, 68% of employers matched) are presented to highlight the significant differentials in pay that can be observed in the labour market. In the support category (BG-01 to BG-07), total compensation at the 50th percentile/median for jobs in BG-06 ranges from a minimum of 75,330,188 WND to a maximum of 136,314,000 WND, with a market reference point () of 111,579,097 WND. In the professional category (BG-8 to BG-11), total compensation at the 50th percentile/median for BG-10 ranges from a minimum of 246,780,400 WND to a maximum of 465,697,072 WND, with of 368,398,016 WND. The difference in compensation from the minimum of BG-06 to the minimum of BG-10 is %. Total compensation information (i.e. the sum of base salaries, fixed cash allowances and bonuses, variable cash benefits, and in-kind benefits) by Birches Group level can be found in Section 5, Grade Data by Quartile. It is mandatory to provide 13th month salaries in Wonderland, as such all 19 employers offer this as cash benefit to staff. Apart from this, the prevalent in-kind benefit is free beverage in the office (offered by 10 organizations). However, it must be noted that some employers may have different compensation practices from what is mandated; the survey captures actual employer practice. Summaries of medical and retirement practices can be found in Section 7, Summary of Benefit Practices, and individual employer benefit packages can be found in Section 8, Benefits by Employer. Reference Wonderland. (n.d.). The worldwide personal tax guide. Retrieved April 13, 2013, from ges/taxguides/tge-2013/tge-wl.xml Wonderland has highest inflation rate in Utopia. (n.d.). The Times of Wonderland. Retrieved April 13, 2013, from Wonderland : May

7 Gross Compensation in Wonderland Dollars (WON) 3. Comparative Chart: You vs. the Market Employer ABC: Wonderland, May 2013 The above chart is designed to provide a summary overview of the survey results. This chart shows the average total compensation for all of jobs matched at each level in the local labour market. The total compensation values displayed in this chart include base salary, fixed cash allowances, variable cash and in-kind benefits, but exclude a valuation of pension and medical plans. For more details, see the Overall Market Data by Quartile in the next section. Detailed market information for each job in the survey is contained in Part II of this report. Wonderland : May

8 4. Your Jobs vs. the Market The table in this section provides a comparison of your total Gross compensation by job to the local labor market for your matched jobs. The total Gross compensation includes base salary, fixed cash allowances, variable pay and in-kind benefits, but excludes a valuation of pension and medical plans. The values in the Your Compensation column represent the average of the values you provided us for each job. The compa-ratio column represents the relationship of your average Gross compensation for each job to the 50th percentile of the market. A compa-ratio of 95% suggests that you are 5% behind the 50th percentile of the market while a compa-ratio of 105% suggests you are 5% ahead of the 50th percentile. Your Job Title Your Job Grade Country Director J DPM-11 (211) Birches Group Level/ (Job Number) GEN-11 (19) Your Compensation 50th 75th Compa-ratio 388,824, ,824, ,383, % MS Manager I ADM-10 (130) FIN-10 (50) 265,152, ,398, ,762, % Program Communications Manager I DPM-10 (210) 167,346, ,368, ,831, % Program Implementation Director I DPM-10 (210) 167,346, ,368, ,831, % MS Manager I GEN-10 (18) 265,152, ,956, ,831, % Partnership Supervisor H DPM-9 (209) 154,744, ,122, ,047, % Human Resources Specialist H HR-9 (69) 268,188, ,093, ,936, % Training & Support Manager H DPM-9 (209) 154,744, ,122, ,047, % Programs Manager H GEN-9 (17) 195,701, ,625, ,843, % Health Specialist G DPM-8 (208) 94,390, ,776, ,743, % Program Research & Evaluation Specialist G DPM-8 (208) 94,390, ,776, ,743, % Field-Based Facilitator G GEN-8 (16) 113,797, ,983, ,960, % Facilitator G GEN-8 (16) 113,797, ,983, ,960, % Information Technology Specialist F IT-7 (107) GEN-7 (237) 63,310, ,651, ,874, % Lead Auditor F FIN-7 (15) 105,975, ,550, ,212, % Business Services Supervisor F ADM-7 (14) 98,020, ,937, ,905, % Donor Services Supervisor F DPM-7 (207) 140,865, ,698, ,443, % Sr. Donor Services Associate E DPM-6 (206) 81,986, ,013, ,171, % Executive Assistant E SEC-6 (11) 48,787, ,597, ,465, % Wonderland : May

9 Your Job Title Your Job Grade Birches Group Level/ (Job Number) Your Compensation 50th 75th Compa-ratio Specialist E DPM-6 (206) 81,986, ,013, ,171, % Field Communications Specialist E GEN-6 (236) 95,953, ,985, ,972, % Public Relations Specialist E GEN-6 (236) 95,953, ,985, ,972, % Human Resources Associate E HR-6 (12) 113,295, ,258, ,328, % Donor Services Associate D DPM-5 (205) GEN-5 (235) 50,729,809 73,803, ,683, % Assistant Accountant D FIN-5 (10) 45,228,440 85,646,773 92,145, % MS Assistant D ADM-5 (9) 52,258,959 71,710, ,146, % Program Communications Assistant C SEC-4 (5) GEN-4 (234) 36,357,679 62,990,785 71,834, % Receptionist B SEC-3 (4) GEN-3 (233) 39,021,989 47,775,000 56,104, % Housekeeper A ADM-1 (1001) 39,138,907 35,366,268 41,937, % Messenger/Driver A ADM-1 (1) ADM-2 (2) 34,542,637 35,340,224 44,736, % Housekeeper A GEN-1 (231) 36,840,772 36,840,772 44,736, % Messenger/Driver A GEN-1 (231) GEN-2 (232) 35,691,705 35,829,112 44,113, % Wonderland : May

10 5. Grade Data by Quartile Grade Title Employer ABC Low 25th 50th 75th High Mean BG-11 BG-10 Innovate 42% Min Adapt 68% Min 337,112, ,824, ,706, ,921, ,701, ,152, ,698, ,020, ,797, ,698, ,346, ,867, ,883, ,322, ,895, ,530, ,108, ,538, ,849, ,861, ,706, ,780, ,398, ,697, ,127, ,178, ,553, ,099, ,410, ,624, ,889, ,207,034 1,002,511, ,732, ,211,889 1,058,691, ,547, ,013, ,150, ,036, ,959, ,602,812 BG-09 Analyze 74% Min 149,321, ,211, ,375, ,197, ,304, ,493, ,178, ,226, ,378, ,383, ,290, ,959, ,335, ,914, ,448, ,853, ,853, ,853, ,167, ,552, ,362,004 BG-08 Apply Basic Concepts 42% Min 81,321, ,094, ,773,321 78,637,899 79,741, ,687,492 92,325, ,938, ,824, ,014, ,474, ,452, ,136, ,803, ,604, ,373, ,373, ,373, ,552, ,865, ,966,686 BG-07 Manage Integrated Processes 89% Min 58,067,274 94,296, ,628,412 55,665,935 63,310,249 86,666,667 83,898, ,924, ,098, ,599, ,651, ,132, ,119, ,107, ,679, ,043, ,043, ,043, ,221, ,658, ,771,525 BG-06 Ensure Process Integrity 84% Min 48,676,337 85,005,843 91,295,061 40,179,774 48,787,319 65,818,524 61,541,250 92,624, ,938,000 75,330, ,579, ,314,000 96,494, ,351, ,924, ,878, ,878, ,878,000 98,292, ,605, ,007,924 BG-05 Execute Intricate Transactions 79% Min 39,061,806 49,736,754 63,955,243 22,750,000 34,498,000 58,365,399 48,473,000 57,343,522 83,302,526 60,798,400 78,020,548 98,912,140 84,343, ,257, ,340, ,823, ,510, ,198,000 74,897,941 93,218, ,149,415 BG-04 Process Basic Transactions 68% Min 35,707,899 36,357,679 58,365,399 19,500,000 24,375,000 29,250,000 41,823,272 49,723,487 73,498,000 43,236,464 58,548,944 83,248,720 65,146,776 76,261,704 94,646,842 94,791,667 94,791, ,903,561 51,966,969 62,130,595 82,163,314 BG-03 Provide General Support 47% Min 35,707,899 39,021,989 58,365,399 30,598,000 36,949,423 42,708,940 34,150,412 42,653,476 53,542,830 39,359,040 47,775,000 58,830,086 55,465,440 56,104,248 71,003, ,098, ,598, ,098,000 59,849,537 73,783,458 90,509,523 BG-02 Provide Mechanical Support 47% Min 32,130,399 34,542,637 52,402,899 24,878,000 27,612,000 35,340,224 27,067,882 33,887,780 47,123,784 30,767,620 35,340,224 47,758,000 35,340,224 42,243,296 63,460,452 49,428,405 50,546,807 90,413,869 32,879,267 37,835,239 54,579,211 BG-01 Provide Physical Support 47% Min 32,130,399 36,840,772 52,402,899 21,064,671 22,200,000 27,559,194 24,181,625 29,809,000 35,331,334 29,809,000 36,840,772 48,964,118 42,165,193 44,736,592 62,242,215 61,100,000 61,100,000 63,460,454 32,978,309 39,754,916 47,327,601 Wonderland : May

11 6. Job Data by Quartile 6.1. Base Salary Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 11 - DPM Senior Programme Officer 211 Min 303,750, ,583, ,250, ,376, ,056, ,697, ,500, ,050, ,600, ,750, ,583, ,250, ,775, ,275, ,886, ,886, ,886, ,551, ,080, ,311, ,876, ,297, ,328, ,427, ,657, ,770, ,597,110 5 / ADM Building Manager 131 Min 131,376, ,859, ,697, ,759, ,294, ,956, ,142, ,729, ,216, ,964, ,482, ,225, ,787, ,235, ,235, ,768, ,608, ,716, ,768, ,608, ,716, ,768, ,608, ,716,638 3 / HR Chief, HR Services/ Sr. HR Specialist 71 Min 207,000, ,400, ,160, ,571, ,564, ,380, ,142, ,729, ,600, ,821, ,389, ,908, ,500, ,050, ,216, ,214, ,059, ,658, ,214, ,059, ,658, ,214, ,059, ,658,768 3 / FIN Accounting /Finance Specialist 51 Min 131,376, ,673, ,697, ,015, ,163, ,649, ,654, ,654, ,600, ,077, ,852, ,908, ,500, ,050, ,216, ,510, ,459, ,838, ,510, ,459, ,838, ,510, ,459, ,838,092 3 / GEN Manager / 19 Min Authoritative Specialist 303,750, ,583, ,250, ,376, ,056, ,697, ,048, ,243, ,990, ,643, ,816, ,732, ,256, ,306, ,398, ,886, ,886, ,551, ,537, ,831, ,741, ,622, ,954, ,103, ,934, ,258, ,449,687 8 / DPM Programme Officer 210 Min 150,000, ,000, ,900, ,376, ,000, ,648, ,584, ,944, ,900, ,772, ,017, ,614, ,540, ,741, ,309, ,785, ,919, ,054, ,462, ,428, ,842, ,581, ,831, ,041, ,653, ,362, ,900, / ADM Admin. Services Specialist 130 Min 221,940, ,579, ,900, ,940, ,579, ,900, ,920, ,239, ,900, ,900, ,900, ,900, ,842, ,245, ,977, ,785, ,591, ,054, ,875, ,023, ,951, ,875, ,023, ,951, ,875, ,023, ,951,467 3 / HR Human Resources Specialist 70 Min 176,292, ,158, ,900, ,132, ,029, ,274, ,973, ,900, ,648, ,936, ,274, ,011, ,900, ,648, ,375, ,721, ,902, ,641, ,721, ,902, ,641, ,721, ,902, ,641,305 3 / FIN Finance Specialist/Sr. Accountant 50 Min 221,940, ,579, ,900, ,584, ,964, ,648, ,851, ,175, ,587, ,420, ,739, ,400, ,121, ,322, ,938, ,785, ,591, ,054, ,726, ,329, ,012, ,867, ,674, ,419, ,552, ,758, ,125,600 4 / 8 Wonderland : May

12 6.1. Base Salary Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 10 - GEN Sr. Working Level Professional 18 Min 221,940, ,579, ,900, ,376, ,084, ,648, ,292, ,823, ,900, ,552, ,346, ,194, ,540, ,690, ,375, ,785, ,255, ,054, ,193, ,884, ,370, ,358, ,779, ,634, ,916, ,025, ,642, / LOG Logistics Programme Support Manager 299 Min 84,000, ,496, ,000, ,561, ,221, ,973, ,123, ,947, ,947, ,535, ,396, ,257, ,947, ,845, ,568, ,356, ,429, ,838, ,356, ,429, ,838, ,356, ,429, ,838,444 3 / DPM Project Officer 209 Min 138,586, ,586, ,000,000 84,000, ,440, ,000, ,475, ,161, ,214, ,531, ,174, ,246, ,270, ,028, ,430, ,900, ,900, ,375, ,274, ,720, ,350, ,078, ,138, ,828, ,494, ,069, ,552, / HR HR Services Analyst 69 Min 105,300, ,328, ,328,378 84,000, ,500, ,000, ,555, ,332, ,216, ,815, ,664, ,750, ,170, ,634, ,080, ,900, ,900, ,568, ,231, ,621, ,899, ,680, ,218, ,618, ,325, ,262, ,882,775 6 / FIN Accountant 49 Min 84,000, ,000, ,000, ,815, ,618, ,869, ,123, ,858, ,620, ,994, ,017, ,614, ,720, ,720, ,568, ,559, ,461, ,986, ,296, ,765, ,238, ,780, ,692, ,879,374 7 / GEN Working level Professional 17 Min 157,140, ,680, ,900,000 84,000, ,680, ,000, ,475, ,749, ,220, ,531, ,810, ,696, ,364, ,636, ,419, ,370, ,370, ,006, ,632, ,417, ,291, ,810, ,975, ,226, ,202, ,842, ,086, / DPM Assistant Project Officer 208 Min 74,520,000 83,926, ,200,000 66,348,000 83,926, ,100,000 92,156,668 97,820, ,587, ,090, ,872, ,400, ,563, ,544, ,067, ,500, ,500, ,492, ,113, ,190, ,600, ,995, ,952, ,610, ,482, ,861, ,757,511 7 / ADM Admin. Services Officer 128 Min 90,000,000 90,000, ,400, ,700, ,250, ,831, ,345, ,181, ,387, ,767, ,971, ,258, ,800, ,800, ,634, ,122, ,040, ,702, ,122, ,040, ,702, ,122, ,040, ,702,495 4 / IT Systems/Analyst - Programmer 108 Min 66,348,000 67,703, ,100,000 67,365, ,023, ,825,000 98,652, ,565, ,687, ,850, ,050, ,081, ,600, ,200, ,400,000 93,719, ,632, ,595,000 94,590, ,125, ,327, ,562, ,508, ,218,750 4 / HR HR Services Analyst 68 Min 66,348,000 90,000, ,100,000 84,087,000 94,824, ,825, ,800, ,716, ,687, ,972, ,590, ,640, ,090, ,362, ,634,980 96,677, ,245, ,041,996 97,641, ,320, ,042, ,259, ,698, ,777,495 4 / FIN Jr. Accountant 48 Min 66,348,000 85,686, ,100,000 81,837,000 86,671, ,825, ,300, ,000, ,687, ,972, ,590, ,640, ,090, ,362, ,634, ,664, ,955, ,601, ,864, ,530, ,461, ,509, ,262, ,777,495 Wonderland : May / 6

13 6.1. Base Salary Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 8 - GEN Entry Level Professional 16 Min 69,660, ,502, ,610,574 66,348, ,502, ,610,574 99,760, ,220, ,825, ,345, ,804, ,187, ,581, ,635, ,021, ,150, ,150, ,492, ,532, ,349, ,509, ,545, ,591, ,729, ,471, ,705, ,345,394 8 / LOG Logistics Coordinator 297 Min 48,720,000 64,488, ,000,000 74,921, ,340, ,732,500 89,642, ,979, ,855, ,122, ,026, ,946, ,600, ,107, ,584,108 81,265, ,408, ,258,822 82,299, ,931, ,602,246 89,401, ,388, ,823,527 4 / GEN Senior Service Provider/Examiner 237 Min 50,220,000 55,778,354 83,700,000 46,089,564 55,778,354 83,700,000 78,000, ,800, ,400,000 95,630, ,278, ,000, ,000, ,000, ,300, ,580, ,580, ,351, ,791, ,746, ,962, ,800, ,013, ,142, ,110, ,425, ,909, / DPM Sr. Programme Assistant 207 Min 51,030, ,017, ,017,364 46,089,564 55,758, ,329,156 76,800, ,358, ,124,400 88,920, ,376, ,084, ,139, ,053, ,340, ,097, ,097, ,351,333 91,661, ,162, ,640, ,945, ,717, ,545, ,545, ,623, ,771, / IT Systems Programmer 107 Min 50,220,000 55,778,354 83,700,000 48,720,000 55,778,354 80,000,000 57,665,000 74,463,500 92,025, ,494, ,855, ,393, ,972, ,652, ,171, ,580, ,580, ,580, ,226, ,614, ,966, ,164, ,546, ,396, ,968, ,331, ,061,199 6 / HR Sr. HR Services Assistant 67 Min 48,720,000 63,876, ,329,156 80,370, ,951, ,750,000 91,555, ,255, ,292, ,907, ,276, ,646, ,000, ,000, ,351, ,638, ,531, ,044, ,638, ,531, ,044, ,638, ,531, ,044,100 6 / FIN Sr. Accounts Assistant 15 Min 52,650,000 94,418,298 94,418,298 48,720,000 66,132,000 94,418,298 76,200, ,559, ,384,000 86,412, ,979, ,042, ,083, ,624, ,988, ,261, ,261, ,351, ,294, ,735, ,021, ,086, ,843, ,837, ,545, ,142, ,163, / ADM Sr. Admin. Assistant 14 Min 51,030,000 87,213,828 87,213,828 48,720,000 65,152,927 87,213,828 65,152,927 87,213, ,844,004 83,655, ,482, ,310, ,675, ,914, ,000, ,000, ,000, ,351, ,751, ,205, ,452, ,269, ,776, ,966, ,927, ,350, ,579,526 9 / LOG Warehouse Manager 296 Min 43,800,000 49,794,000 80,304,000 59,128,572 88,501, ,572,864 65,964, ,469, ,079,544 72,638, ,089, ,078,380 87,480, ,757, ,823,714 53,578,816 72,162, ,089,645 55,914,358 77,504, ,487,046 65,802, ,122, ,571,700 4 / GEN Specialized Service Provider/Technician 236 Min 52,650,000 85,342,369 88,622,427 42,000,000 45,000,000 78,000,000 55,366,500 75,801,000 91,994,478 72,424,904 87,843, ,770,000 82,536, ,713, ,213, ,758, ,758, ,018, ,524, ,181, ,372, ,478, ,950, ,604,204 91,036, ,731, ,808, / DPM Programme Assistant 206 Min 43,740,000 72,692,785 76,771,818 39,000,000 45,000,000 76,771,818 55,366,500 76,276,938 98,699,624 69,845,624 94,483, ,934,844 82,536, ,728, ,937, ,758, ,424, ,018,400 66,238, ,717, ,896,969 71,942, ,673, ,458,148 82,892, ,592, ,773,553 Wonderland : May / 111

14 6.1. Base Salary Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 6 - ADM Admin. Assistant 126 Min 54,156,000 90,000, ,560,000 74,635,146 98,553, ,636,864 84,470, ,617, ,763, ,799, ,561, ,837, ,758, ,758, ,758,000 94,027, ,998, ,327,490 97,079, ,524, ,294, ,963, ,498, ,711,235 4 / IT Office Technology Coordinator 106 Min 54,156,000 84,893, ,560,000 55,770,000 95,271, ,947,059 64,238, ,534, ,540,000 67,691, ,947, ,829, ,947, ,457, ,823,714 68,468, ,874, ,369,751 69,159, ,445, ,712,034 69,560, ,020, ,940,141 5 / FIN Accounts Asst 13 Min 43,800,000 56,928,000 80,304,000 55,366,500 96,082, ,381,864 70,270, ,543, ,877,660 82,405, ,651, ,841, ,771, ,670, ,018,400 96,265, ,805, ,599,489 85,432, ,395, ,493,425 72,779, ,353, ,285,556 8 / HR HR Services Assistant 12 Min 38,880, ,048, ,048,112 38,880,000 67,464,000 80,304,000 54,156,000 83,655, ,560,000 62,547,372 88,003, ,540,000 80,714, ,534, ,182, ,182, ,182, ,018,400 68,338,881 96,738, ,730,230 69,195,767 97,598, ,364,239 71,810, ,183, ,351,690 9 / SEC Executive Assistant 11 Min 34,830,000 42,625,512 58,050,000 34,830,000 42,625,512 58,050,000 80,400,000 80,400,000 80,400,000 80,714, ,269, ,120, ,567, ,120, ,149, ,120, ,000, ,018, ,926, ,682, ,547, ,926, ,682, ,547, ,926, ,682, ,547,581 5 / LOG Warehouse Assistant 295 Min 42,900,000 64,350,000 74,239,370 55,295,624 69,294,684 80,019,684 67,691,250 74,239,370 85,800,000 70,965,308 74,415, ,811,856 74,239,370 74,592, ,823,714 60,518,853 71,119, ,885,085 60,455,179 71,038, ,309,288 61,610,207 71,060, ,621,028 3 / GEN Process Support Assistant 235 Min 34,830,000 44,384,748 58,050,000 21,000,000 42,000,000 58,050,000 43,746,796 49,500,000 72,880,000 48,492,824 64,350,000 90,180,484 71,498,024 97,117, ,526, ,300, ,550, ,823,714 53,845,029 66,102,431 89,656,995 56,767,974 69,341,060 92,914,287 61,925,421 75,870, ,596, / DPM Sr. Programme Clerk 205 Min 34,830,000 44,384,748 58,050,000 21,000,000 42,000,000 58,050,000 40,882,500 51,264,522 79,128,000 52,467,682 72,008,392 99,136,872 69,594,636 94,809, ,763, ,417, ,550, ,823,714 60,585,891 69,187, ,643,487 67,447,366 78,342, ,278,705 62,358,444 79,078, ,976, / FIN Sr. Accounting Clerk 10 Min 34,830,000 39,402,376 58,050,000 27,000,000 33,000,000 58,050,000 44,886,153 44,886,153 82,760,004 48,492,824 77,214,252 84,504,000 78,009,600 83,444, ,600, ,600, ,500, ,823,714 65,260,991 76,664, ,355,793 61,682,248 74,483, ,057,064 60,495,364 73,317, ,521,790 9 / ADM Sr. Admin. Clerk 9 Min 30,780,000 45,769,639 51,300,000 21,000,000 30,000,000 51,300,000 36,840,000 46,884,820 70,500,000 48,492,824 64,350,000 85,800,000 68,578,470 91,438,188 98,531, ,602, ,757, ,018,400 67,475,520 77,890, ,344,458 63,105,354 74,853, ,720,820 55,057,218 68,932, ,140, / LOG Shipping & Receiving Clerk 294 Min 37,500,333 42,774,803 42,774,803 40,137,568 46,227,402 58,887,734 42,774,803 49,680,000 75,000,667 52,661,088 61,820,284 80,187,212 62,547,372 73,960,565 85,373,757 45,080,710 54,023,842 69,537,474 45,384,353 54,197,840 69,318,638 47,607,503 55,471,789 67,716,409 Wonderland : May / 4

15 6.1. Base Salary Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 4 - GEN Support Assistant 234 Min 30,780,000 31,368,480 51,300,000 18,000,000 22,500,000 27,000,000 33,000,000 44,082,000 56,409,451 39,489,190 56,409,451 71,016,000 56,409,451 64,875,100 87,500,000 87,500,000 87,500, ,328,000 43,692,342 49,829,511 71,844,979 47,262,496 54,727,268 72,215,857 44,709,905 54,683,349 71,787, / FIN Bookkeeper 7 Min 29,436,000 41,334,000 45,036,000 35,250,166 43,364,772 68,508,000 38,244,000 49,500,000 75,000,667 51,018,282 69,417,834 87,817,384 75,304,800 75,304, ,328,000 39,888,938 46,807,584 72,817,497 40,642,980 48,395,547 73,103,294 45,074,528 55,957,716 76,716,490 7 / ADM Admin. Clerk 6 Min 18,000,000 22,500,000 27,000,000 32,550,000 42,685,724 64,668,000 37,500,333 49,500,000 70,044,099 64,282,620 64,310,266 81,250,332 87,500,000 87,500, ,212,311 58,854,244 62,727,213 77,340,878 56,646,593 60,768,343 76,025,807 48,095,082 53,355,998 72,156,154 7 / SEC Secretary 5 Min 30,780,000 31,368,480 51,300,000 30,780,000 31,368,480 51,300,000 36,786,426 36,933,546 65,078,724 39,138,880 51,831,834 72,258,976 39,800,784 65,244,807 78,699,992 40,735,560 66,353,928 90,261,009 37,716,378 48,034,930 72,185,056 37,682,293 48,328,875 72,100,453 37,448,330 50,346,520 71,519,740 4 / GEN Basic Information/Service Assistant 233 Min 30,780,000 33,781,440 51,300,000 26,400,000 31,800,000 31,800,000 29,568,000 33,781,440 48,000,000 31,523,457 44,100,000 52,214,173 48,000,000 51,788,535 54,912,000 60,000,000 66,000,000 72,053,613 43,694,473 47,860,732 54,447,870 42,926,053 47,342,735 54,370,367 39,042,848 44,394,111 53,242,198 9 / SEC Data Entry Clerk/ 4 Min 30,780,000 33,781,440 51,300,000 26,400,000 31,800,000 31,800,000 29,376,000 36,476,265 47,025,000 31,151,728 41,850,000 52,050,000 45,075,000 48,947,134 56,597,386 61,653,543 61,653,543 72,053,613 34,584,801 41,185,126 54,835,368 37,222,691 43,192,906 54,470,467 37,603,125 43,512,257 52,077,395 8 / ADM Sr. Driver 3 Min 28,800,000 31,050,000 31,800,000 30,161,728 41,419,268 51,900,000 31,523,457 51,788,535 72,000,000 45,761,728 58,894,268 72,026,808 60,000,000 66,000,000 72,053,613 39,653,910 46,156,423 51,908,936 39,929,818 46,781,317 52,920,527 40,107,819 49,612,845 58,617,871 3 / GEN Mechanical/Operations Assistant 232 Min 27,540,000 29,724,668 45,900,000 18,150,996 19,584,000 28,148,004 23,141,429 27,571,428 41,654,571 27,540,000 29,724,668 42,240,000 28,400,880 31,680,000 47,156,496 38,788,570 46,658,591 74,846,322 27,954,544 30,813,701 39,276,772 27,612,695 30,997,467 41,846,045 26,611,938 31,182,013 46,406,204 9 / ADM Driver 2 Min 27,540,000 29,724,668 45,900,000 18,150,996 19,584,000 28,148,004 23,141,429 27,571,428 41,654,571 27,540,000 29,724,668 42,240,000 28,400,880 31,680,000 47,156,496 38,788,570 46,658,591 74,846,322 27,954,544 30,813,701 39,276,772 27,612,695 30,997,467 41,846,045 26,611,938 31,182,013 46,406,204 9 / ADM Guard 1101 Min 17,600,004 18,648,000 30,769,231 18,648,000 26,400,000 35,199,996 25,136,280 41,295,316 43,415,233 27,571,428 43,415,233 47,156,496 43,415,233 44,597,280 57,454,352 39,204,754 40,819,557 42,810,354 35,371,358 38,567,751 42,366,234 26,474,189 34,871,166 42,799,062 5 / ADM Cleaner 1001 Min 27,540,000 33,887,328 45,900,000 13,965,600 13,965,600 13,965,600 18,690,882 23,061,282 29,458,618 25,136,280 30,818,268 30,818,268 27,555,714 36,341,550 46,528,248 30,818,268 41,295,316 57,454,352 26,717,922 31,083,108 37,517,841 26,086,647 30,757,445 37,302,058 23,201,906 29,269,264 36,315,993 Wonderland : May / 17

16 6.1. Base Salary Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 1 - GEN Manual Function 231 Min 27,540,000 31,805,998 45,900,000 13,965,600 13,965,600 13,965,600 17,600,004 22,593,282 30,769,231 25,136,280 31,805,998 37,116,750 27,571,428 41,295,316 47,156,496 56,400,000 56,400,000 57,454,352 26,305,144 31,689,573 37,426,815 26,351,031 31,755,381 37,504,326 26,742,994 32,317,497 38,166,409 9 / ADM Messenger 1 Min 27,540,000 29,724,668 45,900,000 16,417,500 19,584,000 19,584,000 22,956,585 27,189,501 39,321,000 26,338,140 35,509,992 51,150,000 34,755,000 45,071,487 56,663,588 56,400,000 56,400,000 57,454,352 31,373,445 36,750,996 44,834,588 31,373,445 36,750,996 44,834,588 31,373,445 36,750,996 44,834,588 4 / 4 Wonderland : May

17 6.2. Base Salary + Fixed Allowances Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 11 - DPM Senior Programme Officer 211 Min 335,390, ,102, ,984, ,492, ,896, ,591, ,125, ,137, ,150, ,390, ,102, ,984, ,256, ,965, ,891, ,891, ,891,520 1,000,513, ,505, ,728, ,970, ,016, ,861, ,536, ,631, ,198, ,826,251 5 / ADM Building Manager 131 Min 152,492, ,432, ,591, ,854, ,517, ,568, ,216, ,602, ,546, ,659, ,054, ,526, ,102, ,505, ,505, ,270, ,847, ,881, ,270, ,847, ,881, ,270, ,847, ,881,168 3 / HR Chief, HR Services/ Sr. HR Specialist 71 Min 240,143, ,322, ,902, ,679, ,462, ,026, ,216, ,602, ,150, ,170, ,870, ,348, ,125, ,137, ,546, ,161, ,687, ,866, ,161, ,687, ,866, ,161, ,687, ,866,641 3 / FIN Accounting /Finance Specialist 51 Min 152,492, ,814, ,591, ,798, ,459, ,370, ,105, ,105, ,150, ,115, ,121, ,348, ,125, ,137, ,546, ,240, ,685, ,096, ,240, ,685, ,096, ,240, ,685, ,096,077 3 / GEN Manager / 19 Min Authoritative Specialist 335,390, ,102, ,984, ,492, ,896, ,591, ,406, ,720, ,588, ,613, ,120, ,265, ,607, ,665, ,852, ,891, ,891,520 1,000,513, ,784, ,308, ,978, ,126, ,864, ,556, ,195, ,136, ,385,807 8 / DPM Programme Officer 210 Min 165,625, ,625, ,431, ,492, ,625, ,867, ,363, ,348, ,431, ,492, ,962, ,248, ,169, ,552, ,418, ,267, ,746,450 1,055,225, ,935, ,777, ,670, ,759, ,152, ,766, ,327, ,510, ,446, / ADM Admin. Services Specialist 130 Min 245,058, ,431, ,431, ,058, ,431, ,400, ,729, ,915, ,415, ,400, ,400, ,431, ,333, ,936, ,828, ,267, ,473,800 1,055,225, ,575, ,435, ,018, ,575, ,435, ,018, ,575, ,435, ,018,950 3 / HR Human Resources Specialist 70 Min 190,983, ,651, ,400, ,733, ,025, ,218, ,484, ,400, ,036, ,442, ,218, ,891, ,400, ,036, ,746, ,622, ,362, ,727, ,622, ,362, ,727, ,622, ,362, ,727,536 3 / FIN Finance Specialist/Sr. Accountant 50 Min 245,058, ,431, ,431, ,363, ,403, ,867, ,884, ,424, ,657, ,823, ,009, ,509, ,507, ,809, ,129, ,267, ,473,800 1,055,225, ,578, ,905, ,932, ,114, ,777, ,022, ,569, ,224, ,277,857 4 / GEN Sr. Working Level Professional 18 Min 245,058, ,431, ,431, ,492, ,926, ,867, ,983, ,955, ,431, ,848, ,958, ,294, ,169, ,831, ,746, ,267, ,110,125 1,055,225, ,029, ,484, ,807, ,074, ,564, ,214, ,802, ,085, ,884, / LOG Logistics Programme Support Manager 299 Min 102,197, ,882, ,493, ,290, ,164, ,970, ,383, ,447, ,447, ,415, ,181, ,948, ,447, ,916, ,448, ,676, ,748, ,129, ,676, ,748, ,129, ,676, ,748, ,129,807 Wonderland : May / 3

18 6.2. Base Salary + Fixed Allowances Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 9 - DPM Project Officer 209 Min 153,022, ,022, ,312, ,197, ,304, ,493, ,098, ,091, ,022, ,992, ,123, ,016, ,963, ,447, ,746, ,855, ,855, ,855, ,023, ,270, ,390, ,434, ,409, ,007, ,427, ,184, ,534, / HR HR Services Analyst 69 Min 116,268, ,466, ,466, ,197, ,468, ,493, ,246, ,616, ,505, ,716, ,233, ,562, ,101, ,437, ,301, ,900, ,900, ,448, ,284, ,890, ,728, ,551, ,377, ,430, ,863, ,625, ,572,352 6 / FIN Accountant 49 Min 102,197, ,795, ,493, ,716, ,003, ,144, ,383, ,668, ,505, ,112, ,685, ,000, ,280, ,280, ,280, ,630, ,603, ,953, ,278, ,846, ,382, ,645, ,731, ,366,716 7 / GEN Working level Professional 17 Min 173,508, ,980, ,181, ,197, ,980, ,493, ,098, ,077, ,166, ,992, ,627, ,008, ,565, ,154, ,202, ,567, ,567, ,567, ,655, ,580, ,842, ,879, ,989, ,501, ,683, ,151, ,852, / DPM Assistant Project Officer 208 Min 82,282,500 92,669, ,137,500 82,282,500 92,669, ,137, ,912, ,799, ,596, ,014, ,778, ,850, ,110, ,506, ,860, ,375, ,375, ,375, ,435, ,632, ,870, ,621, ,474, ,481, ,102, ,919, ,468,175 7 / ADM Admin. Services Officer 128 Min 103,896, ,896, ,100, ,274, ,286, ,114, ,207, ,529, ,528, ,998, ,469, ,940, ,950, ,950, ,950, ,065, ,226, ,526, ,065, ,226, ,526, ,065, ,226, ,526,703 4 / IT Systems/Analyst - Programmer 108 Min 79,741,996 79,741, ,740,930 81,800, ,491, ,510, ,443, ,912, ,776, ,837, ,887, ,051, ,150, ,300, ,850, ,052, ,788, ,576, ,833, ,128, ,256, ,194, ,466, ,785,795 4 / HR HR Services Analyst 68 Min 82,486, ,896, ,740,930 98,543, ,033, ,510, ,148, ,914, ,776, ,803, ,639, ,490, ,014, ,309, ,604, ,256, ,022, ,727, ,139, ,006, ,698, ,199, ,758, ,224,435 4 / FIN Jr. Accountant 48 Min 82,486, ,646, ,740,930 96,106, ,221, ,510, ,523, ,914, ,776, ,803, ,639, ,490, ,014, ,309, ,604, ,738, ,602, ,123, ,917, ,181, ,082, ,386, ,946, ,224,435 4 / GEN Entry Level Professional 16 Min 76,916, ,075, ,965,842 76,916, ,075, ,965, ,625, ,996, ,510, ,207, ,121, ,651, ,630, ,104, ,732, ,162, ,162, ,162, ,771, ,484, ,543, ,635, ,078, ,207, ,817, ,725, ,624,133 8 / LOG Logistics Coordinator 297 Min 62,802,376 80,409, ,046,100 83,670, ,005, ,700,896 97,113, ,477, ,176, ,799, ,862, ,524, ,400, ,199, ,799,450 92,046, ,994, ,448,830 92,975, ,443, ,669,668 99,357, ,390, ,049,513 Wonderland : May / 5

19 6.2. Base Salary + Fixed Allowances Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 7 - GEN Senior Service Provider/Examiner 237 Min 55,451,250 61,588,599 92,418,750 49,930,361 61,588,599 92,418,750 84,500, ,200, ,643, ,873, ,488, ,926, ,916, ,250, ,681, ,045, ,045, ,045, ,926, ,918, ,835, ,988, ,016, ,874, ,599, ,304, ,878, / DPM Sr. Programme Assistant 207 Min 56,345, ,144, ,144,173 49,930,361 70,661, ,939,919 83,200, ,221, ,477, ,599, ,855, ,916, ,244, ,058, ,058, ,316, ,316, ,797, ,064, ,597, ,463, ,468, ,671, ,990, ,293, ,173, ,754, / IT Systems Programmer 107 Min 55,451,250 61,588,599 92,418,750 55,451,250 61,588,599 86,666,667 68,768,448 87,371, ,075, ,293, ,195, ,723, ,779, ,525, ,865, ,045, ,045, ,045, ,009, ,795, ,846, ,415, ,829, ,044, ,880, ,848, ,821,718 6 / HR Sr. HR Services Assistant 67 Min 62,802,376 79,726, ,939,919 87,067, ,363, ,284,572 99,184, ,027, ,399, ,399, ,049, ,711, ,681, ,681, ,797, ,392, ,943, ,877, ,392, ,943, ,877, ,392, ,943, ,877,391 6 / FIN Sr. Accounts Assistant 15 Min 58,134, ,253, ,253,537 58,134,375 82,245, ,253,537 82,550, ,553, ,712, ,445, ,449, ,713, ,418, ,591, ,153, ,783, ,783, ,797, ,214, ,729, ,628, ,802, ,723, ,135, ,078, ,473, ,068, / ADM Sr. Admin. Assistant 14 Min 56,345,625 96,298,602 96,298,602 56,345,625 76,978,338 96,298,602 76,978,338 96,298, ,100,000 90,626, ,939, ,252, ,898, ,907, ,681, ,681, ,681, ,797, ,474, ,887, ,250, ,022, ,584, ,900, ,656, ,676, ,890,466 9 / LOG Warehouse Manager 296 Min 56,108,540 62,801,640 96,870,123 66,220,589 98,091, ,922,470 71,461, ,091, ,002,840 78,691, ,680, ,834,908 94,770, ,737, ,142,357 63,816,077 84,081, ,596,530 65,656,922 89,163, ,740,947 73,450, ,680, ,754,539 4 / GEN Specialized Service Provider/Technician 236 Min 58,134,375 94,232,199 97,853,930 45,500,000 48,750,000 84,500,000 59,980,375 83,217, ,919,264 78,460,316 96,276, ,417,500 89,971, ,105, ,318, ,880, ,880, ,880, ,475, ,658, ,681, ,045, ,920, ,506, ,047, ,783, ,829, / DPM Programme Assistant 206 Min 48,296,250 80,264,950 84,768,882 42,250,000 48,750,000 84,500,000 59,980,375 83,011, ,523,594 75,666, ,356, ,861,272 89,970, ,672, ,138, ,154, ,543, ,436,600 72,278, ,993, ,190,344 78,690, ,033, ,239,212 90,527, ,086, ,552, / ADM Admin. Assistant 126 Min 58,669,000 97,500, ,940,000 80,854, ,766, ,939,940 91,509, ,418, ,327, ,116, ,775, ,324, ,154, ,154, ,154, ,863, ,248, ,938, ,169, ,984, ,152, ,460, ,122, ,937,171 4 / IT Office Technology Coordinator 106 Min 58,669,000 91,967, ,940,000 60,417, ,211, ,247,059 69,591, ,247, ,835,000 73,332, ,328, ,065, ,247, ,579, ,142,357 74,056, ,246, ,366,359 74,801, ,861, ,900,138 75,251, ,666, ,246,035 Wonderland : May / 9

20 6.2. Base Salary + Fixed Allowances Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 6 - FIN Accounts Asst 13 Min 56,108,540 70,767,702 96,870,123 59,980, ,089, ,913,690 76,126, ,452, ,683,268 89,272, ,633, ,828, ,050, ,476, ,436, ,738, ,450, ,969,125 93,473, ,409, ,204,462 79,838, ,765, ,622,569 8 / HR HR Services Assistant 12 Min 42,930, ,573, ,573,957 42,930,000 80,123,945 92,488,237 58,669,000 90,626, ,940,000 67,759,653 97,562, ,835,000 87,440, ,328, ,182, ,182, ,182, ,436,600 75,749, ,825, ,386,234 76,608, ,683, ,168,749 78,962, ,932, ,873,688 9 / SEC Executive Assistant 11 Min 38,458,125 47,065,670 64,096,875 38,458,125 47,065,670 64,096,875 87,100,000 87,100,000 87,100,000 87,440, ,212, ,580, ,057, ,000, ,436, ,880, ,880, ,880, ,587, ,851, ,418, ,587, ,851, ,418, ,587, ,851, ,418,837 5 / LOG Warehouse Assistant 295 Min 46,475,000 69,712,500 80,239,370 59,903,592 74,975,932 86,594,684 73,332,188 80,239,370 92,950,000 76,785,776 80,523, ,546,176 80,239,370 80,808, ,142,357 65,530,989 77,014, ,427,740 65,458,676 76,923, ,550,628 66,682,186 76,920, ,110,576 3 / GEN Process Support Assistant 235 Min 38,458,125 49,008,159 64,096,875 22,750,000 45,500,000 64,096,875 47,885,500 58,024,200 83,622,376 60,798,400 69,712,500 97,695,524 77,456, ,210, ,747, ,825, ,512, ,200,000 67,194,322 84,108, ,336,772 72,486,397 90,611, ,743,701 79,050,684 98,971, ,756, / DPM Sr. Programme Clerk 205 Min 38,458,125 49,008,159 64,096,875 22,750,000 45,500,000 64,096,875 44,470,781 55,536,566 85,722,000 56,839,988 78,009, ,398,276 75,394, ,710, ,621, ,825, ,512, ,200,000 67,915,350 78,321, ,379,101 78,775,594 93,289, ,370,063 80,169, ,302, ,713, / FIN Sr. Accounting Clerk 10 Min 38,458,125 43,506,790 64,096,875 29,250,000 35,750,000 64,096,875 49,296,000 55,022,666 90,147,779 55,022,666 83,648,773 96,052,671 84,510,400 90,147, ,831, ,831, ,831, ,142,357 71,261,002 83,622, ,066,881 67,735,922 81,612, ,523,463 67,709,183 81,610, ,291,562 9 / ADM Sr. Admin. Clerk 9 Min 33,986,250 50,537,310 56,643,750 22,750,000 32,500,000 56,643,750 40,230,624 55,667,854 80,099,376 60,798,400 69,712,500 93,616,495 74,293, ,070, ,852, ,181, ,320, ,436,600 74,226,677 85,523, ,624,323 69,777,799 82,521, ,325,013 62,195,786 77,255, ,448, / LOG Shipping & Receiving Clerk 294 Min 40,625,361 46,274,803 46,274,803 43,450,082 50,047,402 63,762,762 46,274,803 53,820,000 81,250,723 57,017,230 66,971,972 86,869,480 67,759,653 80,123,945 92,488,237 48,821,294 58,509,687 75,316,121 49,149,594 58,697,539 75,078,403 51,553,272 60,072,916 73,337,921 3 / GEN Support Assistant 234 Min 33,986,250 34,636,030 56,643,750 19,500,000 24,375,000 29,250,000 40,625,361 53,625,000 67,705,894 42,779,956 60,992,785 81,250,723 60,992,785 70,281,358 94,791,667 94,791,667 94,791, ,022,000 48,061,322 54,741,012 78,642,142 52,628,956 60,772,274 79,826,647 49,994,008 60,833,673 79,495, / FIN Bookkeeper 7 Min 35,750,000 44,778,500 57,488,699 40,347,290 50,124,504 74,217,000 41,431,000 55,987,944 81,250,723 55,269,806 75,202,652 95,135,500 81,580,200 81,580, ,022,000 43,992,084 51,532,497 79,714,164 44,993,275 53,447,797 80,219,795 49,999,341 61,857,279 84,352,345 Wonderland : May / 21

21 6.2. Base Salary + Fixed Allowances Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 4 - ADM Admin. Clerk 6 Min 19,500,000 24,375,000 29,250,000 38,187,680 50,517,192 73,605,384 43,043,930 53,625,000 77,923,089 70,346,716 70,377,348 88,021,192 94,791,667 94,791, ,489,197 64,463,228 68,681,377 84,613,938 62,277,816 66,771,775 83,434,441 53,486,341 59,225,821 79,845,063 7 / SEC Secretary 5 Min 33,986,250 34,636,030 56,643,750 33,986,250 34,636,030 56,643,750 40,581,529 40,997,376 76,464,866 42,948,890 56,699,592 84,358,968 45,913,023 73,223,984 88,680,214 54,298,621 82,051,853 97,782,760 43,460,096 54,640,978 81,243,271 43,470,976 55,007,304 81,185,138 43,545,663 57,521,767 80,786,111 4 / GEN Basic Information/Service Assistant 233 Min 33,986,250 37,300,340 56,643,750 28,600,000 34,951,423 42,708,940 33,986,250 42,708,940 52,000,000 39,359,040 47,775,000 56,643,750 52,000,000 56,104,246 59,488, ,000, ,500, ,000,000 71,058,415 86,661, ,902,343 70,178,051 86,002, ,672,605 59,929,653 73,744,902 91,370,883 9 / SEC Data Entry Clerk/ 4 Min 33,986,250 37,300,340 56,643,750 28,600,000 37,300,340 42,708,940 33,497,686 42,153,976 50,943,750 36,754,726 45,337,500 56,921,876 48,831,250 53,026,062 61,279,386 66,653,543 66,653,543 78,058,081 37,724,652 44,880,080 59,679,248 40,798,103 47,275,038 59,513,072 41,819,531 48,241,394 57,565,914 8 / ADM Sr. Driver 3 Min 34,150,412 41,871,465 42,708,940 36,754,726 48,987,856 60,383,510 39,359,040 56,104,246 78,058, ,179, ,802, ,029, ,000, ,500, ,000,000 97,037, ,119, ,364,150 98,224, ,206, ,394,082 96,169, ,491, ,255,674 3 / GEN Mechanical/Operations Assistant 232 Min 30,408,750 32,820,988 50,681,250 22,880,000 27,612,000 33,342,224 26,000,000 31,889,780 45,125,785 30,408,750 33,342,224 45,760,000 33,342,224 40,037,478 61,254,635 43,117,825 50,546,807 83,071,908 30,879,730 33,978,572 43,213,150 30,842,570 34,511,626 46,361,007 30,853,706 35,809,678 52,439,052 9 / ADM Driver 2 Min 30,408,750 32,820,988 50,681,250 22,880,000 27,612,000 33,342,224 26,000,000 31,889,780 45,125,785 30,408,750 33,342,224 45,760,000 33,342,224 40,037,478 61,254,635 43,117,825 50,546,807 83,071,908 30,879,730 33,978,572 43,213,150 30,842,570 34,511,626 46,361,007 30,853,706 35,809,678 52,439,052 9 / ADM Guard 1101 Min 19,066,671 20,202,000 33,333,334 20,202,000 28,600,000 38,133,329 27,230,970 44,736,592 46,966,118 40,037,478 46,966,118 61,254,635 46,966,118 58,482,151 62,242,215 42,808,754 44,558,124 46,714,820 39,050,800 42,513,560 46,628,583 30,700,647 39,797,372 48,385,926 5 / ADM Cleaner 1001 Min 30,408,750 37,417,258 50,681,250 20,833,333 27,612,000 27,811,000 26,645,275 28,280,556 33,350,801 27,811,000 33,368,268 36,889,671 31,888,509 41,076,924 55,967,942 40,037,478 52,197,184 62,242,215 30,860,851 35,636,473 42,695,762 30,597,267 35,698,982 42,867,868 29,392,768 35,984,630 43,654,339 7 / GEN Manual Function 231 Min 30,408,750 35,119,123 50,681,250 19,066,671 24,476,056 27,559,194 24,181,625 27,811,000 33,333,334 27,811,000 35,119,123 40,167,193 40,037,478 44,736,592 61,100,000 61,100,000 61,100,000 62,242,215 31,845,290 37,691,119 43,948,411 31,890,864 37,757,977 44,026,971 32,280,150 38,329,070 44,698,017 9 / ADM Messenger 1 Min 30,408,750 32,820,988 50,681,250 24,181,625 27,612,000 27,612,000 26,468,634 31,518,741 44,913,936 28,819,860 38,778,790 55,890,624 38,081,563 48,827,444 61,385,554 61,100,000 61,100,000 62,242,215 35,730,336 41,567,395 50,408,866 35,730,336 41,567,395 50,408,866 35,730,336 41,567,395 50,408,866 Wonderland : May / 4

22 6.3. Base Salary, Fixed Allowances and Short-term Incentives Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 11 - DPM Senior Programme Officer 211 Min 335,390, ,102, ,984, ,492, ,896, ,591, ,125, ,137, ,150, ,390, ,102, ,984, ,256, ,965, ,891, ,891, ,891,520 1,000,513, ,505, ,728, ,970, ,016, ,861, ,536, ,631, ,198, ,826,251 5 / ADM Building Manager 131 Min 152,492, ,432, ,591, ,854, ,517, ,568, ,216, ,602, ,546, ,710, ,919, ,391, ,203, ,236, ,236, ,304, ,424, ,458, ,304, ,424, ,458, ,304, ,424, ,458,246 3 / HR Chief, HR Services/ Sr. HR Specialist 71 Min 240,143, ,322, ,902, ,679, ,462, ,026, ,216, ,602, ,150, ,170, ,870, ,348, ,125, ,137, ,546, ,161, ,687, ,866, ,161, ,687, ,866, ,161, ,687, ,866,641 3 / FIN Accounting /Finance Specialist 51 Min 152,492, ,814, ,591, ,798, ,459, ,370, ,105, ,105, ,150, ,115, ,121, ,348, ,125, ,137, ,546, ,240, ,685, ,096, ,240, ,685, ,096, ,240, ,685, ,096,077 3 / GEN Manager / 19 Min Authoritative Specialist 335,390, ,102, ,984, ,492, ,896, ,591, ,406, ,720, ,588, ,664, ,120, ,265, ,607, ,011, ,977, ,891, ,236,834 1,000,513, ,195, ,681, ,351, ,612, ,472, ,163, ,208, ,353, ,602,211 8 / DPM Programme Officer 210 Min 165,625, ,625, ,431, ,492, ,625, ,867, ,363, ,348, ,431, ,492, ,370, ,248, ,169, ,831, ,418, ,267, ,746,450 1,055,225, ,107, ,615, ,497, ,944, ,062, ,614, ,680, ,039, ,602, / ADM Admin. Services Specialist 130 Min 245,058, ,431, ,431, ,058, ,431, ,400, ,729, ,915, ,415, ,400, ,400, ,431, ,333, ,936, ,828, ,267, ,473,800 1,055,225, ,575, ,435, ,018, ,575, ,435, ,018, ,575, ,435, ,018,950 3 / HR Human Resources Specialist 70 Min 201,560, ,928, ,400, ,531, ,664, ,397, ,502, ,400, ,395, ,951, ,397, ,737, ,400, ,395, ,080, ,487, ,241, ,625, ,487, ,241, ,625, ,487, ,241, ,625,037 3 / FIN Finance Specialist/Sr. Accountant 50 Min 245,058, ,431, ,431, ,363, ,403, ,867, ,884, ,424, ,657, ,823, ,009, ,509, ,507, ,809, ,129, ,267, ,473,800 1,055,225, ,578, ,905, ,932, ,114, ,777, ,022, ,569, ,224, ,277,857 4 / GEN Sr. Working Level Professional 18 Min 245,058, ,431, ,431, ,492, ,926, ,867, ,560, ,955, ,431, ,848, ,958, ,000, ,169, ,831, ,418, ,267, ,110,125 1,055,225, ,113, ,754, ,319, ,243, ,984, ,913, ,155, ,625, ,909, / 26 Wonderland : May

23 6.3. Base Salary, Fixed Allowances and Short-term Incentives Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 9 - LOG Logistics Programme Support Manager 299 Min 102,197, ,882, ,493, ,290, ,164, ,970, ,383, ,447, ,447, ,415, ,181, ,948, ,447, ,916, ,448, ,676, ,748, ,129, ,676, ,748, ,129, ,676, ,748, ,129,807 3 / DPM Project Officer 209 Min 153,022, ,022, ,312, ,197, ,304, ,493, ,448, ,582, ,022, ,992, ,123, ,681, ,963, ,447, ,746, ,855, ,855, ,855, ,925, ,317, ,403, ,646, ,848, ,706, ,544, ,566, ,010, / HR HR Services Analyst 69 Min 116,268, ,466, ,466, ,197, ,468, ,493, ,246, ,616, ,505, ,716, ,233, ,562, ,101, ,437, ,301, ,900, ,900, ,448, ,284, ,890, ,728, ,551, ,377, ,430, ,863, ,625, ,572,352 6 / FIN Accountant 49 Min 102,197, ,795, ,493, ,716, ,003, ,144, ,383, ,668, ,505, ,112, ,685, ,000, ,280, ,280, ,280, ,630, ,603, ,953, ,278, ,846, ,382, ,645, ,731, ,366,716 7 / GEN Working level Professional 17 Min 173,508, ,980, ,181, ,197, ,980, ,493, ,448, ,539, ,166, ,992, ,627, ,673, ,565, ,154, ,202, ,567, ,567, ,567, ,853, ,002, ,771, ,719, ,079, ,616, ,801, ,534, ,328, / DPM Assistant Project Officer 208 Min 82,282,500 92,669, ,137,500 82,282,500 92,669, ,137, ,912, ,799, ,596, ,014, ,778, ,850, ,986, ,258, ,525, ,375, ,375, ,375, ,825, ,092, ,723, ,259, ,227, ,877, ,495, ,562, ,515,254 7 / ADM Admin. Services Officer 128 Min 103,896, ,896, ,100, ,274, ,286, ,114, ,207, ,529, ,528, ,998, ,469, ,940, ,950, ,950, ,950, ,065, ,226, ,526, ,065, ,226, ,526, ,065, ,226, ,526,703 4 / IT Systems/Analyst - Programmer 108 Min 79,741,996 79,741, ,740,930 81,800, ,491, ,510, ,443, ,912, ,776, ,837, ,887, ,051, ,150, ,300, ,850, ,052, ,788, ,576, ,833, ,128, ,256, ,194, ,466, ,785,795 4 / HR HR Services Analyst 68 Min 82,486, ,896, ,740,930 98,543, ,033, ,510, ,148, ,914, ,776, ,803, ,639, ,490, ,014, ,309, ,604, ,256, ,022, ,727, ,139, ,006, ,698, ,199, ,758, ,224,435 4 / FIN Jr. Accountant 48 Min 82,486, ,646, ,740,930 96,106, ,221, ,510, ,523, ,914, ,776, ,803, ,639, ,490, ,014, ,309, ,604, ,738, ,602, ,123, ,917, ,181, ,082, ,386, ,946, ,224,435 4 / GEN Entry Level Professional 16 Min 76,916, ,075, ,965,842 76,916, ,075, ,965, ,625, ,996, ,510, ,207, ,121, ,651, ,068, ,732, ,065, ,162, ,162, ,162, ,974, ,724, ,987, ,048, ,566, ,110, ,036, ,163, ,290,328 8 / 48 Wonderland : May

24 6.3. Base Salary, Fixed Allowances and Short-term Incentives Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 7 - LOG Logistics Coordinator 297 Min 62,802,376 80,409, ,046,100 83,670, ,005, ,700,896 97,113, ,477, ,176, ,799, ,862, ,524, ,400, ,199, ,799,450 92,046, ,994, ,448,830 92,975, ,443, ,669,668 99,357, ,390, ,049,513 4 / GEN Senior Service Provider/Examiner 237 Min 55,451,250 61,588,599 92,418,750 52,695,735 61,588,599 92,418,750 84,500, ,200, ,000, ,873, ,445, ,926, ,916, ,250, ,681, ,045, ,045, ,045, ,177, ,302, ,385, ,292, ,492, ,546, ,983, ,010, ,784, / DPM Sr. Programme Assistant 207 Min 56,345, ,144, ,144,173 52,695,735 70,661, ,939,919 83,200, ,221, ,371, ,599, ,492, ,916, ,125, ,058, ,058, ,316, ,316, ,797, ,536, ,135, ,458, ,028, ,360, ,193, ,728, ,991, ,823, / IT Systems Programmer 107 Min 55,451,250 61,588,599 92,418,750 55,451,250 61,588,599 86,666,667 68,768,448 87,371, ,075, ,004, ,941, ,723, ,635, ,398, ,742, ,045, ,045, ,045, ,351, ,144, ,497, ,793, ,215, ,762, ,451, ,430, ,905,538 6 / HR Sr. HR Services Assistant 67 Min 62,802,376 79,726, ,939,919 87,067, ,363, ,284,572 99,184, ,027, ,399, ,399, ,049, ,711, ,681, ,681, ,797, ,392, ,943, ,877, ,392, ,943, ,877, ,392, ,943, ,877,391 6 / FIN Sr. Accounts Assistant 15 Min 58,134, ,253, ,253,537 58,134,375 82,245, ,253,537 82,550, ,553, ,712, ,445, ,449, ,713, ,493, ,212, ,153, ,783, ,783, ,797, ,921, ,501, ,971, ,458, ,440, ,382, ,488, ,921, ,847, / ADM Sr. Admin. Assistant 14 Min 56,345,625 96,298,602 96,298,602 56,345,625 76,978,338 96,298,602 76,978,338 96,298, ,100,000 90,626, ,939, ,252, ,898, ,907, ,681, ,681, ,681, ,797, ,021, ,434, ,288, ,577, ,140, ,955, ,111, ,132, ,756,090 9 / LOG Warehouse Manager 296 Min 56,108,540 62,801,640 96,870,123 66,220,589 98,091, ,922,470 71,461, ,091, ,002,840 78,691, ,680, ,834,908 94,770, ,737, ,142,357 63,816,077 84,081, ,596,530 65,656,922 89,163, ,740,947 73,450, ,680, ,754,539 4 / GEN Specialized Service Provider/Technician 236 Min 58,134,375 94,232,199 97,853,930 45,500,000 48,750,000 84,500,000 59,980,375 83,217, ,919,264 78,460,316 97,541, ,417,500 90,603, ,105, ,318, ,880, ,880, ,880, ,531, ,715, ,787, ,124, ,998, ,655, ,206, ,941, ,129, / DPM Programme Assistant 206 Min 48,296,250 80,264,950 84,768,882 42,250,000 48,750,000 84,500,000 59,980,375 83,011, ,523,594 75,666, ,432, ,861,272 90,603, ,672, ,744, ,154, ,543, ,436,600 72,643, ,361, ,883,349 79,093, ,440, ,005,026 90,738, ,300, ,953, / ADM Admin. Assistant 126 Min 58,669,000 97,500, ,940,000 80,854, ,766, ,939,940 91,509, ,418, ,327, ,116, ,775, ,324, ,154, ,154, ,154, ,863, ,248, ,938, ,169, ,984, ,152, ,460, ,122, ,937,171 4 / 6 Wonderland : May

25 6.3. Base Salary, Fixed Allowances and Short-term Incentives Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 6 - IT Office Technology Coordinator 106 Min 58,669,000 91,967, ,940,000 60,417, ,211, ,247,059 69,591, ,247, ,835,000 73,332, ,328, ,065, ,247, ,579, ,142,357 74,056, ,246, ,366,359 74,801, ,861, ,900,138 75,251, ,666, ,246,035 5 / FIN Accounts Asst 13 Min 56,108,540 70,767,702 96,870,123 59,980, ,089, ,913,690 76,126, ,452, ,683,268 89,272, ,633, ,828, ,050, ,476, ,436, ,738, ,450, ,969,125 93,473, ,409, ,204,462 79,838, ,765, ,622,569 8 / HR HR Services Assistant 12 Min 42,930, ,573, ,573,957 42,930,000 80,123,945 92,488,237 58,669,000 90,626, ,940,000 67,759, ,093, ,835,000 87,440, ,328, ,182, ,182, ,182, ,436,600 75,908, ,983, ,686,717 76,782, ,857, ,500,934 79,243, ,213, ,407,879 9 / SEC Executive Assistant 11 Min 38,458,125 47,065,670 64,096,875 38,458,125 47,065,670 64,096,875 87,100,000 87,100,000 87,100,000 87,440, ,432, ,371, ,157, ,000, ,436, ,880, ,880, ,880, ,407, ,695, ,976, ,407, ,695, ,976, ,407, ,695, ,976,960 5 / LOG Warehouse Assistant 295 Min 46,475,000 69,712,500 80,239,370 59,903,592 74,975,932 86,594,684 73,332,188 80,239,370 92,950,000 76,785,776 80,523, ,546,176 80,239,370 80,808, ,142,357 65,530,989 77,014, ,427,740 65,458,676 76,923, ,550,628 66,682,186 76,920, ,110,576 3 / GEN Process Support Assistant 235 Min 38,458,125 49,008,159 64,096,875 22,750,000 45,500,000 64,096,875 47,885,500 58,024,200 83,622,376 60,798,400 69,712, ,106,353 77,456, ,915, ,563, ,825, ,512, ,200,000 67,449,169 84,464, ,769,801 72,802,993 91,053, ,281,653 79,390,481 99,446, ,333, / DPM Sr. Programme Clerk 205 Min 38,458,125 49,008,159 64,096,875 22,750,000 45,500,000 64,096,875 44,470,781 55,536,566 85,722,000 58,533,264 78,009, ,216,648 75,394, ,992, ,058, ,825, ,512, ,200,000 68,042,736 78,468, ,615,182 79,021,105 93,586, ,820,398 80,594, ,919, ,454, / FIN Sr. Accounting Clerk 10 Min 38,458,125 43,506,790 64,096,875 29,250,000 35,750,000 64,096,875 49,296,000 55,022,666 90,147,779 55,022,666 83,648,773 96,052,671 84,510,400 90,147, ,831, ,831, ,831, ,142,357 71,261,002 83,622, ,066,881 67,735,922 81,612, ,523,463 67,709,183 81,610, ,291,562 9 / ADM Sr. Admin. Clerk 9 Min 33,986,250 50,537,310 56,643,750 22,750,000 32,500,000 56,643,750 40,230,624 55,667,854 80,099,376 60,798,400 69,712,500 96,052,671 75,986, ,662, ,852, ,181, ,320, ,436,600 74,380,611 85,759, ,860,001 69,960,855 82,801, ,605,277 62,503,654 77,727, ,919, / LOG Shipping & Receiving Clerk 294 Min 40,625,361 46,274,803 46,274,803 43,450,082 50,047,402 63,762,762 46,274,803 53,820,000 81,250,723 57,017,230 66,971,972 86,869,480 67,759,653 80,123,945 92,488,237 48,821,294 58,509,687 75,316,121 49,149,594 58,697,539 75,078,403 51,553,272 60,072,916 73,337,921 3 / GEN Support Assistant 234 Min 33,986,250 34,636,030 56,643,750 19,500,000 24,375,000 29,250,000 40,625,361 53,625,000 67,705,894 42,779,956 60,992,785 81,250,723 60,992,785 70,281,358 94,791,667 94,791,667 94,791, ,022,000 48,094,536 54,774,244 78,705,248 52,707,148 60,850,509 79,975,211 50,103,869 60,943,595 79,704, / 86 Wonderland : May

26 6.3. Base Salary, Fixed Allowances and Short-term Incentives Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 4 - FIN Bookkeeper 7 Min 35,750,000 44,778,500 57,488,699 40,347,290 50,124,504 74,217,000 41,431,000 55,987,944 81,250,723 55,269,806 75,202,652 95,135,500 81,580,200 81,580, ,022,000 43,992,084 51,532,497 79,714,164 44,993,275 53,447,797 80,219,795 49,999,341 61,857,279 84,352,345 7 / ADM Admin. Clerk 6 Min 19,500,000 24,375,000 29,250,000 38,187,680 50,517,192 73,605,384 43,043,930 53,625,000 77,923,089 71,201,918 71,233,340 88,021,192 94,791,667 94,791, ,738,961 64,531,644 68,749,856 84,743,929 62,372,733 66,866,780 83,614,783 53,730,684 59,470,390 80,309,315 7 / SEC Secretary 5 Min 33,986,250 34,636,030 56,643,750 33,986,250 34,636,030 56,643,750 40,581,529 41,856,861 78,097,892 43,521,880 57,272,582 85,447,652 46,772,508 73,223,984 88,680,214 54,298,621 82,051,853 97,782,760 43,918,487 55,099,370 82,114,215 43,907,509 55,443,837 82,014,551 43,832,158 57,808,262 81,330,452 4 / GEN Basic Information/Service Assistant 233 Min 33,986,250 37,300,340 56,643,750 28,600,000 34,951,423 42,708,940 33,986,250 42,708,940 52,000,000 39,359,040 47,775,000 56,643,750 52,000,000 56,104,246 59,488, ,000, ,500, ,000,000 71,058,415 86,661, ,902,343 70,178,051 86,002, ,672,605 59,929,653 73,744,902 91,370,883 9 / SEC Data Entry Clerk/ 4 Min 33,986,250 37,300,340 56,643,750 28,600,000 37,300,340 42,708,940 33,497,686 42,153,976 50,943,750 36,754,726 45,337,500 56,921,876 48,831,250 53,026,062 61,279,386 66,653,543 66,653,543 78,058,081 37,724,652 44,880,080 59,679,248 40,798,103 47,275,038 59,513,072 41,819,531 48,241,394 57,565,914 8 / ADM Sr. Driver 3 Min 34,150,412 41,871,465 42,708,940 36,754,726 48,987,856 60,383,510 39,359,040 56,104,246 78,058, ,179, ,802, ,029, ,000, ,500, ,000,000 97,037, ,119, ,364,150 98,224, ,206, ,394,082 96,169, ,491, ,255,674 3 / GEN Mechanical/Operations Assistant 232 Min 30,408,750 32,820,988 50,681,250 22,880,000 27,612,000 33,342,224 26,000,000 31,889,780 45,125,785 30,408,750 33,342,224 45,760,000 33,342,224 40,037,478 61,254,635 44,263,805 50,546,807 85,249,269 30,951,354 34,050,196 43,349,235 30,945,801 34,614,857 46,557,146 30,981,037 35,937,009 52,680,981 9 / ADM Driver 2 Min 30,408,750 32,820,988 50,681,250 22,880,000 27,612,000 33,342,224 26,000,000 31,889,780 45,125,785 30,408,750 33,342,224 45,760,000 33,342,224 40,037,478 61,254,635 44,263,805 50,546,807 85,249,269 30,951,354 34,050,196 43,349,235 30,945,801 34,614,857 46,557,146 30,981,037 35,937,009 52,680,981 9 / ADM Guard 1101 Min 19,066,671 20,202,000 33,333,334 20,202,000 28,600,000 38,133,329 27,230,970 44,736,592 46,966,118 40,037,478 46,966,118 61,254,635 46,966,118 58,482,151 62,242,215 42,808,754 44,558,124 46,714,820 39,050,800 42,513,560 46,628,583 30,700,647 39,797,372 48,385,926 5 / ADM Cleaner 1001 Min 30,408,750 37,417,258 50,681,250 20,833,333 27,612,000 27,811,000 26,645,275 28,280,556 33,350,801 27,811,000 33,368,268 36,889,671 31,888,509 41,076,924 55,967,942 40,037,478 52,197,184 62,242,215 30,860,851 35,636,473 42,695,762 30,597,267 35,698,982 42,867,868 29,392,768 35,984,630 43,654,339 7 / GEN Manual Function 231 Min 30,408,750 35,119,123 50,681,250 19,066,671 24,476,056 27,559,194 24,181,625 27,811,000 33,333,334 27,811,000 35,119,123 40,167,193 40,037,478 44,736,592 61,100,000 61,100,000 61,100,000 62,242,215 31,845,290 37,691,119 43,948,411 31,890,864 37,757,977 44,026,971 32,280,150 38,329,070 44,698,017 9 / 14 Wonderland : May

27 6.3. Base Salary, Fixed Allowances and Short-term Incentives Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 1 - ADM Messenger 1 Min 30,408,750 32,820,988 50,681,250 24,181,625 27,612,000 27,612,000 26,468,634 31,518,741 44,913,936 28,819,860 38,778,790 55,890,624 38,081,563 48,827,444 61,385,554 61,100,000 61,100,000 62,242,215 35,730,336 41,567,395 50,408,866 35,730,336 41,567,395 50,408,866 35,730,336 41,567,395 50,408,866 4 / 4 Wonderland : May

28 6.4. Total Compensation (including in-kind benefits) Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 11 - DPM Senior Programme Officer 211 Min 337,112, ,824, ,706, ,698, ,102, ,797, ,849, ,861, ,874, ,112, ,824, ,706, ,254, ,963, ,889, ,889, ,889,520 1,002,511, ,415, ,638, ,880, ,928, ,773, ,449, ,560, ,128, ,755,772 5 / ADM Building Manager 131 Min 154,698, ,638, ,797, ,957, ,620, ,671, ,216, ,602, ,546, ,195, ,404, ,876, ,174, ,207, ,207, ,029, ,149, ,183, ,029, ,149, ,183, ,029, ,149, ,183,586 3 / HR Chief, HR Services/ Sr. HR Specialist 71 Min 240,143, ,322, ,902, ,679, ,462, ,888, ,216, ,602, ,874, ,032, ,732, ,210, ,849, ,861, ,546, ,736, ,262, ,441, ,736, ,262, ,441, ,736, ,262, ,441,354 3 / FIN Accounting /Finance Specialist 51 Min 154,698, ,020, ,797, ,901, ,562, ,335, ,105, ,105, ,874, ,977, ,983, ,210, ,849, ,861, ,546, ,550, ,995, ,406, ,550, ,995, ,406, ,550, ,995, ,406,062 3 / GEN Manager / 19 Min Authoritative Specialist 337,112, ,824, ,706, ,698, ,102, ,797, ,406, ,720, ,881, ,011, ,843, ,126, ,397, ,009, ,218, ,889, ,207,034 1,002,511, ,629, ,116, ,785, ,065, ,924, ,615, ,785, ,930, ,179,437 8 / DPM Programme Officer 210 Min 167,346, ,346, ,152, ,698, ,346, ,867, ,363, ,348, ,152, ,501, ,368, ,246, ,167, ,831, ,418, ,732, ,211,889 1,058,691, ,156, ,664, ,546, ,976, ,093, ,646, ,622, ,981, ,544, / ADM Admin. Services Specialist 130 Min 246,780, ,152, ,152, ,780, ,152, ,398, ,589, ,775, ,275, ,398, ,398, ,152, ,065, ,668, ,421, ,732, ,939,239 1,058,691, ,970, ,830, ,413, ,970, ,830, ,413, ,970, ,830, ,413,979 3 / HR Human Resources Specialist 70 Min 204,530, ,093, ,398, ,598, ,245, ,881, ,666, ,398, ,365, ,532, ,881, ,804, ,398, ,365, ,244, ,865, ,618, ,002, ,865, ,618, ,002, ,865, ,618, ,002,637 3 / FIN Finance Specialist/Sr. Accountant 50 Min 246,780, ,152, ,152, ,363, ,403, ,867, ,176, ,715, ,155, ,682, ,869, ,369, ,872, ,173, ,287, ,732, ,939,239 1,058,691, ,475, ,802, ,829, ,993, ,655, ,900, ,365, ,020, ,074,129 4 / GEN Sr. Working Level Professional 18 Min 246,780, ,152, ,152, ,698, ,132, ,867, ,530, ,955, ,152, ,846, ,956, ,998, ,167, ,831, ,418, ,732, ,575,564 1,058,691, ,935, ,576, ,142, ,095, ,836, ,765, ,097, ,566, ,851, / LOG Logistics Programme Support Manager 299 Min 102,197, ,882, ,493, ,290, ,163, ,969, ,383, ,445, ,445, ,414, ,180, ,947, ,445, ,916, ,448, ,342, ,414, ,795, ,342, ,414, ,795, ,342, ,414, ,795,807 Wonderland : May / 3

29 6.4. Total Compensation (including in-kind benefits) Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 9 - DPM Project Officer 209 Min 154,744, ,744, ,034, ,197, ,304, ,493, ,446, ,823, ,020, ,991, ,122, ,166, ,062, ,047, ,845, ,853, ,853, ,853, ,174, ,565, ,652, ,318, ,520, ,377, ,352, ,374, ,818, / HR HR Services Analyst 69 Min 117,990, ,188, ,188, ,197, ,468, ,493, ,037, ,545, ,295, ,714, ,093, ,560, ,600, ,936, ,299, ,898, ,898, ,448, ,499, ,104, ,942, ,774, ,600, ,653, ,149, ,911, ,858,294 6 / FIN Accountant 49 Min 102,197, ,795, ,493, ,714, ,001, ,142, ,383, ,666, ,503, ,844, ,418, ,732, ,278, ,278, ,278, ,479, ,453, ,802, ,076, ,644, ,180, ,282, ,368, ,003,493 7 / GEN Working level Professional 17 Min 175,230, ,701, ,902, ,197, ,701, ,493, ,446, ,669, ,164, ,991, ,625, ,157, ,664, ,843, ,701, ,565, ,565, ,565, ,414, ,563, ,332, ,030, ,391, ,927, ,608, ,341, ,136, / DPM Assistant Project Officer 208 Min 84,004,149 94,390, ,859,149 82,486,388 94,390, ,859, ,671, ,799, ,596, ,014, ,776, ,848, ,470, ,743, ,010, ,373, ,373, ,373, ,520, ,788, ,418, ,784, ,752, ,402, ,736, ,803, ,756,376 7 / ADM Admin. Services Officer 128 Min 103,896, ,896, ,824, ,484, ,579, ,545, ,069, ,391, ,528, ,580, ,969, ,440, ,948, ,948, ,948, ,995, ,156, ,457, ,995, ,156, ,457, ,995, ,156, ,457,237 4 / IT Systems/Analyst - Programmer 108 Min 79,741,996 79,741, ,740,930 81,800, ,491, ,803, ,305, ,774, ,638, ,630, ,680, ,551, ,148, ,298, ,848, ,797, ,532, ,321, ,602, ,896, ,024, ,125, ,397, ,716,329 4 / HR HR Services Analyst 68 Min 82,486, ,896, ,740,930 98,543, ,033, ,803, ,955, ,776, ,638, ,041, ,932, ,490, ,124, ,309, ,604, ,601, ,367, ,072, ,495, ,362, ,054, ,630, ,189, ,655,470 4 / FIN Jr. Accountant 48 Min 82,486, ,646, ,740,930 96,106, ,221, ,803, ,330, ,776, ,638, ,041, ,932, ,490, ,124, ,309, ,604, ,313, ,177, ,697, ,476, ,740, ,641, ,817, ,377, ,655,470 4 / GEN Entry Level Professional 16 Min 78,637, ,797, ,687,492 78,637, ,797, ,687, ,625, ,996, ,803, ,069, ,983, ,650, ,309, ,960, ,807, ,160, ,160, ,160, ,671, ,420, ,684, ,645, ,162, ,707, ,337, ,465, ,591,826 8 / LOG Logistics Coordinator 297 Min 62,802,376 80,409, ,046,100 85,168, ,504, ,199,396 98,112, ,338, ,037, ,230, ,155, ,817, ,124, ,199, ,799,450 92,790, ,739, ,193,258 93,743, ,211, ,437, ,287, ,321, ,980,047 Wonderland : May / 5

30 6.4. Total Compensation (including in-kind benefits) Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 7 - GEN Senior Service Provider/Examiner 237 Min 57,172,899 63,310,249 94,140,399 55,665,935 63,310,249 94,140,399 86,498, ,198, ,998, ,704, ,414, ,132, ,916, ,248, ,679, ,043, ,043, ,043, ,369, ,494, ,577, ,701, ,901, ,955, ,617, ,644, ,417, / DPM Sr. Programme Assistant 207 Min 58,067, ,865, ,865,822 55,665,935 70,661, ,664,057 85,198, ,082, ,370, ,599, ,698, ,916, ,707, ,443, ,057, ,314, ,314, ,795, ,571, ,170, ,493, ,533, ,865, ,698, ,313, ,576, ,408, / IT Systems Programmer 107 Min 57,172,899 63,310,249 94,140,399 57,172,899 63,310,249 86,666,667 68,768,448 87,371, ,366, ,586, ,524, ,722, ,425, ,188, ,115, ,043, ,043, ,043, ,639, ,432, ,785, ,181, ,604, ,151, ,264, ,244, ,719,247 6 / HR Sr. HR Services Assistant 67 Min 62,802,376 79,726, ,664,057 88,997, ,293, ,784, ,046, ,889, ,398, ,898, ,548, ,209, ,679, ,679, ,795, ,678, ,230, ,163, ,678, ,230, ,163, ,678, ,230, ,163,747 6 / FIN Sr. Accounts Assistant 15 Min 59,856, ,975, ,975,187 59,856,024 82,245, ,975,187 84,548, ,344, ,212, ,445, ,550, ,815, ,918, ,212, ,153, ,781, ,033, ,795, ,436, ,017, ,486, ,992, ,974, ,916, ,997, ,429, ,356, / ADM Sr. Admin. Assistant 14 Min 58,067,274 98,020,251 98,020,251 58,067,274 76,978,338 98,020,251 76,978,338 98,020, ,098,000 92,624, ,937, ,250, ,896, ,905, ,679, ,679, ,679, ,795, ,757, ,169, ,024, ,367, ,929, ,745, ,986, ,007, ,631,228 9 / LOG Warehouse Manager 296 Min 56,108,540 62,801,640 96,870,123 66,220,589 99,384, ,215,572 72,460, ,953, ,864,908 80,621, ,180, ,334,408 96,494, ,735, ,140,357 64,229,648 84,494, ,010,101 66,169,269 89,675, ,253,293 74,381, ,611, ,685,074 4 / GEN Specialized Service Provider/Technician 236 Min 59,856,024 95,953,849 99,575,579 47,498,000 50,748,000 86,498,000 61,978,375 83,217, ,349,676 78,460, ,985, ,416,500 94,494, ,972, ,316, ,878, ,878, ,878, ,208, ,391, ,464, ,713, ,587, ,245, ,710, ,445, ,633, / DPM Programme Assistant 206 Min 50,017,899 81,986,600 86,490,532 44,248,000 50,748,000 86,490,532 61,978,375 84,940, ,022,094 76,665, ,013, ,860,272 94,493, ,171, ,117, ,154, ,008, ,902,039 75,117, ,836, ,357,989 81,499, ,846, ,411,366 92,433, ,995, ,648, / ADM Admin. Assistant 126 Min 60,667,000 99,498, ,938,000 81,354, ,558, ,732,542 92,372, ,280, ,189, ,409, ,775, ,324, ,154, ,154, ,154, ,149, ,534, ,224, ,401, ,216, ,384, ,391, ,053, ,867,705 4 / IT Office Technology Coordinator 106 Min 60,667,000 93,965, ,938,000 62,415, ,209, ,245,059 69,591, ,328, ,833,000 75,330, ,245, ,065, ,245, ,577, ,140,357 75,832, ,022, ,142,359 76,551, ,611, ,650,051 76,849, ,265, ,844,435 Wonderland : May / 9

31 6.4. Total Compensation (including in-kind benefits) Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 6 - FIN Accounts Asst 13 Min 56,108,540 70,767,702 96,870,123 61,978, ,087, ,706,292 77,125, ,617, ,681,268 92,303, ,178, ,327, ,048, ,942, ,902, ,652, ,363, ,882,803 95,297, ,232, ,028,209 81,486, ,413, ,270,266 8 / HR HR Services Assistant 12 Min 44,651, ,295, ,295,606 44,651,649 81,848,083 94,212,375 60,667,000 92,624, ,938,000 69,483, ,258, ,833,000 90,906, ,328, ,180, ,180, ,180, ,902,039 77,644, ,720, ,423,184 78,553, ,628, ,271,634 81,251, ,220, ,415,637 9 / SEC Executive Assistant 11 Min 40,179,774 48,787,319 65,818,524 40,179,774 48,787,319 65,818,524 87,100,000 87,100,000 87,100,000 90,906, ,597, ,535, ,322, ,465, ,902, ,878, ,878, ,878, ,877, ,165, ,446, ,877, ,165, ,446, ,877, ,165, ,446,898 5 / LOG Warehouse Assistant 295 Min 48,473,000 71,710,500 82,237,370 61,901,592 76,973,932 88,592,684 75,330,188 82,237,370 94,948,000 78,783,776 82,521, ,544,176 82,237,370 82,806, ,140,357 67,528,989 79,012, ,425,740 67,456,676 78,921, ,548,628 68,680,186 78,918, ,108,576 3 / GEN Process Support Assistant 235 Min 40,179,774 50,729,809 65,818,524 22,750,000 45,500,000 65,818,524 49,883,500 59,023,200 84,621,376 60,798,400 71,920, ,076,553 80,187, ,133, ,561, ,823, ,510, ,198,000 69,392,684 86,407, ,713,316 74,737,836 92,988, ,216,496 81,211, ,267, ,154, / DPM Sr. Programme Clerk 205 Min 40,179,774 50,729,809 65,818,524 22,750,000 45,500,000 65,818,524 46,399,694 57,534,566 87,220,500 60,018,366 80,054, ,434,468 77,759, ,334, ,431, ,823, ,510, ,198,000 70,291,344 80,717, ,863,790 81,422,102 95,987, ,221,395 82,703, ,028, ,563, / FIN Sr. Accounting Clerk 10 Min 40,179,774 45,228,440 65,818,524 31,248,000 37,748,000 65,818,524 51,294,000 55,022,666 92,145,779 55,022,666 85,646,773 96,052,671 87,975,839 92,145, ,829, ,829, ,424, ,140,357 73,281,166 85,642, ,087,045 69,699,420 83,576, ,486,962 69,395,526 83,296, ,977,905 9 / ADM Sr. Admin. Clerk 9 Min 35,707,899 52,258,959 58,365,399 22,750,000 34,498,000 58,365,399 42,090,450 56,528,680 81,098,376 60,798,400 71,710,500 96,052,671 79,204, ,146, ,850, ,179, ,785, ,902,039 76,089,553 87,468, ,568,943 71,619,530 84,460, ,263,953 63,971,771 79,195, ,387, / LOG Shipping & Receiving Clerk 294 Min 42,623,361 48,272,803 48,272,803 45,448,082 52,045,402 65,760,762 48,272,803 55,818,000 83,248,723 58,878,298 68,833,040 88,730,548 69,483,791 81,848,083 94,212,375 50,750,829 60,439,222 77,245,656 51,076,386 60,624,331 77,005,195 53,459,985 61,979,629 75,244,633 3 / GEN Support Assistant 234 Min 35,707,899 36,357,679 58,365,399 19,500,000 24,375,000 29,250,000 41,556,574 55,623,000 67,705,894 43,429,000 62,990,785 83,248,723 62,990,785 71,834,000 94,791,667 94,791,667 94,791, ,487,439 49,784,306 56,464,014 80,395,019 54,215,642 62,359,003 81,483,706 51,817,227 62,656,952 81,417, / FIN Bookkeeper 7 Min 37,748,000 46,776,500 57,488,699 41,346,290 52,122,504 76,215,000 42,779,956 55,987,944 83,248,723 56,456,396 76,064,720 95,997,568 85,045,639 85,045, ,487,439 45,761,493 53,301,905 81,483,573 46,704,650 55,159,172 81,931,170 51,596,995 63,454,933 85,949,999 Wonderland : May / 21

32 6.4. Total Compensation (including in-kind benefits) Wonderland: May 2013 Grade - Occ. Title Job No Employer ABC Low 25th 50th 75th High Weighted Log-Weighted Mean Employers Matching / s 4 - ADM Admin. Clerk 6 Min 19,500,000 24,375,000 29,250,000 40,185,680 51,516,192 75,603,384 43,043,930 55,623,000 77,923,089 74,783,216 74,814,640 89,020,192 94,791,667 94,791, ,903,561 65,697,268 69,915,480 85,909,553 63,622,826 68,116,873 84,864,876 55,324,770 61,064,476 81,903,401 7 / SEC Secretary 5 Min 35,707,899 36,357,679 58,365,399 35,707,899 36,357,679 58,365,399 41,011,942 46,160,723 80,480,236 46,104,180 59,854,882 89,132,860 51,197,413 73,775,438 92,256,094 56,504,440 84,257,672 97,782,760 46,769,821 57,950,704 84,965,549 46,685,303 58,221,631 84,792,344 46,105,175 60,081,279 83,603,469 4 / GEN Basic Information/Service Assistant 233 Min 35,707,899 39,021,989 58,365,399 30,598,000 36,949,423 42,708,940 34,150,412 42,708,940 55,465,439 39,359,040 47,775,000 58,462,173 55,465,439 56,104,246 61,486, ,098, ,598, ,098,000 73,317,729 88,920, ,161,658 72,405,481 88,230, ,900,035 61,849,551 75,664,801 93,290,781 9 / SEC Data Entry Clerk/ 4 Min 35,707,899 39,021,989 58,365,399 30,598,000 39,021,989 42,708,940 34,120,309 42,653,476 53,542,830 37,533,470 46,336,500 58,781,700 49,697,610 55,625,142 63,277,386 68,651,543 68,651,543 78,058,081 39,572,561 46,727,989 61,527,157 42,524,004 49,000,940 61,238,973 43,217,167 49,639,030 58,963,550 8 / ADM Sr. Driver 3 Min 34,150,412 41,871,465 42,708,940 36,754,726 48,987,856 60,383,510 39,359,040 56,104,246 78,058, ,228, ,851, ,078, ,098, ,598, ,098,000 99,070, ,152, ,396, ,301, ,284, ,471,171 98,202, ,524, ,288,340 3 / GEN Mechanical/Operations Assistant 232 Min 32,130,399 34,542,637 52,402,899 24,878,000 27,612,000 35,340,224 27,067,881 33,887,780 47,123,785 30,767,620 35,340,224 47,758,000 35,340,224 42,243,297 63,460,454 49,428,405 50,546,807 90,413,869 33,020,250 36,119,092 45,418,131 33,030,704 36,699,761 48,642,050 32,879,267 37,835,239 54,579,211 9 / ADM Driver 2 Min 32,130,399 34,542,637 52,402,899 24,878,000 27,612,000 35,340,224 27,067,881 33,887,780 47,123,785 30,767,620 35,340,224 47,758,000 35,340,224 42,243,297 63,460,454 49,428,405 50,546,807 90,413,869 33,020,250 36,119,092 45,418,131 33,030,704 36,699,761 48,642,050 32,879,267 37,835,239 54,579,211 9 / ADM Guard 1101 Min 21,064,671 22,200,000 35,331,334 22,200,000 30,598,000 40,131,329 27,230,970 44,736,592 48,964,118 42,243,297 48,964,118 62,242,215 48,964,118 60,687,970 63,460,454 44,737,901 46,487,271 48,643,967 40,912,510 44,375,270 48,490,293 32,340,611 41,437,336 50,025,890 5 / ADM Cleaner 1001 Min 32,130,399 39,138,907 52,402,899 22,831,333 27,612,000 29,809,000 26,645,275 30,278,556 35,348,800 29,809,000 35,366,268 36,889,671 33,748,334 41,937,750 57,322,558 42,243,297 54,403,003 63,460,454 32,538,481 37,314,103 44,373,393 32,228,167 37,329,882 44,498,767 30,810,121 37,401,983 45,071,691 7 / GEN Manual Function 231 Min 32,130,399 36,840,772 52,402,899 21,064,671 26,474,056 27,559,194 24,181,625 29,809,000 35,331,334 29,809,000 36,840,772 42,165,193 42,165,193 44,736,592 61,100,000 61,100,000 61,100,000 63,460,454 33,262,643 39,108,472 45,365,764 33,298,474 39,165,587 45,434,580 33,604,536 39,653,455 46,022,402 9 / ADM Messenger 1 Min 32,130,399 34,542,637 52,402,899 24,181,625 27,612,000 27,612,000 26,468,634 32,809,977 46,205,175 29,680,685 39,639,614 56,751,450 39,372,800 48,827,444 61,385,554 61,100,000 61,100,000 62,242,215 36,160,749 41,997,807 50,839,279 36,160,749 41,997,807 50,839,279 36,160,749 41,997,807 50,839,279 Wonderland : May / 4

33 Wonderland : May

34 7. Summary of Benefit Practices 7.1. Summary of Medical Benefits 7.2. Summary of Employer Pension and Savings Plan Wonderland : May

35 8. Benefits by Employer Note 1: Sections are omitted if no employer in the group provides the category of benefits. Note 2: Blue text indicates in-kind benefits; green text indicates cash benefits. ; T=Taxable; NT=Non-Taxable; FT=Flat Tax 8.1. Summary of Allowances, Incentives, and In-kind Benefits Wonderland: May 2013 A B C D E Workweek 40 Hours 40 Hours 40 Hours 40 Hours 40 Hours Payment Currency WON WON WON WON WON Fixed Bonus 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All Fixed Bonus Extra Bonus: 782,187 WON/Yr (T) for All Variable Pay Actual Variable Pay Actual Recreation Recreation Co-Spons Act.: 151 USD/Yr (NT) for All Team-Building Activity: 207,819 WON/Yr (NT) for All Food & Beverages Beverages: 1,998,000 WON/Yr (NT) for All Beverages: 1,998,000 WON/Yr (NT) for All Beverages: 1,998,000 WON/Yr (NT) for All Beverages: 1,998,000 WON/Yr (NT) for All Food & Beverages Transportation Transp.All.: 9,386,244 WON/Yr (T) for All Transp.All.: 6,396,000 WON/Yr (T) for All Miscellaneous F G H I Employer ABC Workweek 40 Hours 40 Hours 40 Hours 40 Hours 40 Hours Wonderland : May

36 F G H I Employer ABC Payment Currency WON WON WON WON WON Fixed Bonus 13th Month: 1 month (T) for All 13th Month: 1 month (NT) for All 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All 13th Month: 1.25 months (T) for All Fixed Bonus Variable Pay Actual Variable Pay Actual Recreation Family Day: 1,268,041 WON/Yr (NT) for All Recreation X-mas party: 453,608 WON/Yr (NT) for All Food & Beverages Beverages: 1,998,000 WON/Yr (NT) for All Beverages: 1,998,000 WON/Yr (NT) for All Food & Beverages Transportation Miscellaneous K L M N O Workweek 37.5 Hours 40 Hours 40 Hours 35 Hours 40 Hours Payment Currency WON WON WON WON WON Fixed Bonus 13th Month: 1 month (NT) for All 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All 13th Month: 1 month (NT) for All Fixed Bonus Annual Institutional Bonus: 3 percent (NT) for All Wonderland : May

37 K L M N O Variable Pay Actual Variable Pay Actual Recreation Recreation Performance Bonus: 6 percent (T) for DPM-9 (209), DPM-8 (208), GEN-8 (16), GEN-9 (17), DPM-10 (210), GEN-10 (18), HR-10 (70), ADM-5 (9), DPM-5 (205), GEN-5 (235), DPM-7 (207), GEN-7 (237) Performance Bonus: 9 percent (T) for ADM-11 (131), GEN-11 (19) Staff Morale: 100 USD/Yr (NT) for All Merit Bonus: 3 percent (NT) for All Staff Retreat: 300 USD/Yr (NT) for All Food & Beverages Beverages: 1,998,000 WON/Yr (NT) for All Beverages: 1,998,000 WON/Yr (NT) for All Beverages: 1,998,000 WON/Yr (NT) for All Annual Food Basket: 250,000 WON/Yr (NT) for All Food & Beverages Beverages: 1,998,000 WON/Yr (NT) for All Transportation Transp.All.: 150,000, ,000,000 WON (NT) for All Miscellaneous Uniforms: 4,100,000 WON/Yr (NT) for ADM-3 (3), GEN-3 (233) P Q R S Workweek 40 Hours 40 Hours 40 Hours 40 Hours Payment Currency WON WON WON WON Fixed Bonus 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All 13th Month: 1 month (T) for All Fixed Bonus Variable Pay Actual Variable Pay Actual Wonderland : May

38 P Q R S Recreation Annual Leave Allowance: 3.33 percent (T) for All Staff Retreat: 1,724,138 WON/Yr (NT) for All Recreation Food & Beverages Beverages: 1,998,000 WON/Yr (NT) for All Food & Beverages Transportation Transp.All.: 600, ,000 WON (T) for All Transp.All.: 12,681,600 WON/Yr (T) for All Miscellaneous Wonderland : May

39 Note 1: Sections are omitted if no employer in the group provides the category of benefits. Note 2: Blue text indicates in-kind benefits; green text indicates cash benefits. ; T=Taxable; NT=Non-Taxable; FT=Flat Tax 8.2. Summary of Medical Plans Wonderland: May 2013 MEDICAL PLANS A B C D E Employer applies National Medical Plan Yes Yes Yes No Yes Employer-Sponsored Plan Type of Plan Private Insurance Private Insurance Private Insurance Self-insured, Private Insurance Private Insurance Persons Covered Employee and Immediate Family Employee and Immediate Family Employee and Immediate Family Employee and Immediate Family Employee and Immediate Family Employer contributions 100% of insurance premium / cost 100% of insurance premium / cost 100% of insurance premium / cost 100% of insurance premium / cost 100% of insurance premium / cost Employee contributions None None None None None On-site Clinic No No No No No Notes Ceiling on eye care is 750,000 WON for glasses per person per year. There is an additional ceiling of 5,000,000 WON per family. The medical insurance has an annual ceiling of 2,547,854 WON for single employees and 5,914,345 WON for married employees with 2 dependents. Surgery has a ceiling of 5,000,000 WON for small cases, 14,000,000 WON for medium cases, 35,000,000 WON for major cases, and 50,000,000 WON for complex cases. Outpatient has a ceiling of 75,000 WON per visit to a general doctor and 225,000 WON per visit to a specialist doctor. Maternity is not covered by the private medical insurance and is covered by the employer. Employer has 2 types of medical insurance: 1) private insurance for inpatient medical benefits and 2) self-insured for outpatient benefits including eyeglasses, dental, and maternity. Private medical insurance has an annual ceiling of 45,000,000 WON for surgery. Medical selfinsurance has a ceiling of 12,200,000 WON for married employees and 4,200,000 WON for single employees. Maternity has a ceiling of 5,000,000 WON. The medical insurance covers a maximum of 3 children up to 21 years old. Medical insurance annual reimbursement ceilings per person are as follows: 40,000,000 WON for surgery; 4,600,000 WON for outpatient/general medical; 2,650,000 WON for prescription medicines; 600,000 WON for dental care and 300,000 WON for eye care. Hospitalization has a ceiling of 500,000 WON per day while maternity has a ceiling of 10,000,000 WON for normal delivery and 14,000,000 WON for caesarean birth. Wonderland : May

40 F G H I Employer ABC MEDICAL PLANS Employer applies National Medical Plan Yes Yes Yes Yes Yes Employer-Sponsored Plan Type of Plan Self-insured Private Insurance Private Insurance Private Insurance Self-insured Persons Covered Employee and Immediate Family Employee and Immediate Family Employee and Immediate Family Employee and Immediate Family Employee only Employer contributions 100% of cost 100% of insurance premium / cost 100% of insurance premium / cost 80% of insurance premium / cost 80% of insurance premium / cost Employee contributions None None None 20% of insurance premium / cost 20% of insurance premium / cost On-site Clinic No No No No No Notes Eye care is included in oupatient/general medical benefits. Ceiling for medical coverage up to 900,000 WON per person per year. Employer reimburses 80% of incurred medical expenses for prescribed medicine, eye care and dental care. Medical counseling fees are reimbursed at 100%. Annual ceiling on medical benefit is 68,449,600 WON per employee and 136,889,200 WON per family. K L M N O MEDICAL PLANS Employer applies National Medical Plan Yes Yes Yes Yes Yes Employer-Sponsored Plan Type of Plan Private Insurance Private Insurance Private Insurance Self-insured Self-insured, Private Insurance Persons Covered Employee and Immediate Family Employee and Immediate Family Employee and Immediate Family Employee only Employee and Immediate Family Wonderland : May

41 K L M N O Employer contributions 100% of insurance premium / cost 100% of insurance premium / cost 100% of insurance premium / cost 100% of insurance premium / cost 100% of insurance premium / cost Employee contributions None None None None None On-site Clinic No No No No No Notes Employer and employee each contribute 50% of the premium for dependent coverage. Insurance premium amount is 10,700,525 WON for single employees and 21,401,050 WON for married employees. The medical insurance has an annual ceiling of 214,104,000 WON. Ceiling on any medical benefit up to 164,000,000 WON per person per year. Ceiling on outpatient care up to 3,500,000 WON per person per year. Ceiling on maternity care up to 10,000,000 WON per year for normal delivery and up to 12,500,000 WON per year for caesarean delivery. Employer provides a medical exam/retainer worth 4,000,000 WON per annum. The amount of the medical benefit varies per position. Ceiling for eye care is 1,500,000 WON per person per year. Private medical insurance covers hospitalization, outpatient, and death benefits. Medical insurance premium costs 4,590,700 WON for single employees and 13,776,000 WON for married employees. Dental care, eye care, maternity, and medical check-up are selfinsured. Eye examination and eyeglasses/contact lens have a ceiling of 2,250,000 WON every two years. Maternity has a ceiling of 12,400,000 WON per event up to a maximum of 4 children. Medical check-up has an annual ceiling of 1,680,000 WON per employee. P Q R S MEDICAL PLANS Employer applies National Medical Plan Yes Yes Yes Yes Employer-Sponsored Plan Type of Plan No Plan Self-insured Self-insured, Private Insurance Self-insured Persons Covered Employee and Immediate Family Employee and Immediate Family Employee and Immediate Family Employer contributions 90% of insurance premium / cost 100% of insurance premium / cost 75% - 100% of insurance premium / cost Employee contributions 10% of insurance premium / cost None None On-site Clinic No No No No Wonderland : May

42 P Q R S Notes Employer does not provide medical insurance but provides medical allowance equal to half month salary. Applicable annual ceiling for medical benefits are as follows: 8,000,000 WON per family for hospitalization; 4,000,000 WON for single employees for outpatient/general medical care, 5,500,000 WON for married employees, and 6,750,000 WON for employees with children. Applicable ceiling for maternity care is 5,000,000 to 9,000,000 WON per female staff. Prescription medicines, dental and eye care are under the ceiling for outpatient/general medical care. Outpatient/general medical, dental, and eyeglasses are self-insured and has an annual ceiling of 2,000,000 WON per employee, 500,000 WON for the employee's spouse, and 500,000 WON per dependent child. Medical selfinsurance covers up to a maximum of 3 dependent children. Ceiling on medical benefit is 32,400,000 WON per family per year. Eye care coverage only for glasses & frames. The employer provides a 7,843 USD maternity benefit per year. Wonderland : May

43 Note 1: Sections are omitted if no employer in the group provides the category of benefits. Note 2: Blue text indicates in-kind benefits; green text indicates cash benefits. ; T=Taxable; NT=Non-Taxable; FT=Flat Tax 8.3. Summary of Retirement Plans Wonderland: May 2013 RETIREMENT PLANS A B C D E Employer applies the National Retirement scheme Yes Yes Yes Yes Yes Employer-Sponsored Plan Private Retirement Plan Yes No No Yes No Type of Plan Defined Benefit None None Defined Contribution None Employer contributions 9% of base salary None None 3.8% of base salary None Employee contributions 6% of base salary None None 5.5% of base salary None Employer applies the National Provident Fund Employer sponsored Savings/Provident Fund No No No No No No No No No No Employer contributions None None None None None Employee contributions None None None None None DEATH AND OTHER BENEFITS National Death Benefits Scheme Yes Yes Yes Yes Yes Employer-provided Death Benefits 150,000,000 WON 24 months of base salary End of Service Gratuity 3,000,000 WON Notes Death benefit of 20,000,000 WON is provided for both normal and accidental death where only work accident is covered, not including funeral expenses and recurring donation. Death benefit of 24 months base salary is provided for both normal and accidental death. Death benefit of 5,000,000 WON is provided for normal death (covered under the private medical insurance plan) and 150,000,000 WON for accidental death. Death benefit of 50,000,000 WON is provided for both normal and accidental death. Wonderland : May

44 A B C D E Other Social Security Provisions Applies National Scheme Applies National Scheme Applies National Scheme Applies National Scheme Applies National Scheme RETIREMENT PLANS F G H I Employer ABC Employer applies the National Retirement scheme Yes Yes Yes Yes Yes Employer-Sponsored Plan Private Retirement Plan No No No No No Type of Plan None None None None None Employer contributions None None None None None Employee contributions None None None None None Employer applies the National Provident Fund Employer sponsored Savings/Provident Fund No No No No No No No No No No Employer contributions None None None None None Employee contributions None None None None None DEATH AND OTHER BENEFITS National Death Benefits Scheme Yes Yes Yes Yes Yes Employer-provided Death Benefits 200,000,000 WON 5,000,000 WON 18 months of base salary End of Service Gratuity Wonderland : May

45 F G H I Employer ABC Notes Death benefit of 17.5% of base salary for each year of service paid to beneficiary. Death benefit of 2,000,000 WON is provided for both normal and accidental death. Funeral grant amounting to 6,000,000 WON is covered under the private medical insurance. Employer provides counselling to employees and their dependents amounting to 200,000 WON per person per year. Death benefit of 5,000,000 WON is provided for both normal and accidental death. Death benefit of 1.5 up to 3 times the employee's annual base salary is provided for accidental death. End of service gratuity is equivalent to 1 month base salary for employees with 3 years of service and more. Employer provides anniversary bonus depending on number of years of service: 5% of base salary for the first 5 years with an increment of 5% for every 5- year interval until employee reaches 25% additional pay on the 25th year of service. Other Social Security Provisions Applies National Scheme Applies National Scheme Applies National Scheme Applies National Scheme RETIREMENT PLANS K L M N O Employer applies the National Retirement scheme Yes Yes Yes Yes Yes Employer-Sponsored Plan Private Retirement Plan Yes No No No Yes Type of Plan Defined Contribution None None None Defined Benefit Employer contributions 3% - 7% of base salary None None None 12.5% of base salary Employee contributions None None None None None Employer applies the National Provident Fund Employer sponsored Savings/Provident Fund No No No No No No No No Yes No Employer contributions None None None 10% of base salary None Employee contributions None None None 5% of base salary None Wonderland : May

46 K L M N O DEATH AND OTHER BENEFITS National Death Benefits Scheme Yes Yes Yes Yes Yes Employer-provided Death Benefits 26 months of base salary 100,000,000 WON 36 months of base salary End of Service Gratuity Notes Death benefit of 26 months base salary up to a maximum of 400,000 USD is provided for both normal and accidental death. Death benefit is equal to 52 months base salary if employee dies during work. Death benefit of 100,000,000 WON is provided for accidental death. Death benefit of twice the employee's base salary is provided. Death benefit of 10,000,000 WON is provided for normal death (covered under the private medical insurance) while death benefit is equal to 96 months base salary for accidental death. End of service gratuity is equivalent to 1 month base salary per year of service up to 6 years. Other Social Security Provisions Applies National Scheme Applies National Scheme Applies National Scheme Applies National Scheme RETIREMENT PLANS P Q R S Employer applies the National Retirement scheme Yes Yes Yes Yes Employer-Sponsored Plan Private Retirement Plan No No No Yes Type of Plan None None None Defined Contribution Employer contributions None None None 10% of base salary Employee contributions None None None 2% of base salary Employer applies the National Provident Fund Employer sponsored Savings/Provident Fund No No No No No No No No Employer contributions None None None None Wonderland : May

47 P Q R S Employee contributions None None None None DEATH AND OTHER BENEFITS National Death Benefits Scheme Yes Yes Yes Yes Employer-provided Death Benefits End of Service Gratuity Notes Employer provides cash tax allowance of 2,196,500 WON as provision for personal income tax contribution. Death benefit of 30,000 USD up to 60,000 USD is provided for accidental death while death benefit is equal to 12 months base salary for normal death. End of service gratuity is equivalent to 1 to 33 months of base salary depending on years of service. Employer contributes 1 month base salary per year to a savings plan. Death benefit of twice the employee's annual gross salary is provided for employees with dependents and thrice the employee's gross annual salary is provided for single employees. Other Social Security Provisions Applies National Scheme Applies National Scheme Applies National Scheme Wonderland : May

48 Note 1: Sections are omitted if no employer in the group provides the category of benefits. Note 2: Blue text indicates in-kind benefits; green text indicates cash benefits. ; T=Taxable; NT=Non-Taxable; FT=Flat Tax 8.4. Summary of Family Benefits Wonderland: May 2013 A B C D E FAMILY BENEFITS Employer-provided Funeral Grants Other FAMILY BENEFITS F G H I Employer ABC Employer-provided Funeral Grants Employee: 5,000,000 WON Other Employer may cover funeral cost up to 50 USD as an in-kind benefit provided to the employee's family. K L M N O FAMILY BENEFITS Employer-provided Funeral Grants Employee: 4,000 USD Spouse: 3,000 USD Children: 3,000 USD per child Other P Q R S FAMILY BENEFITS Employer-provided Funeral Grants Employee: 1,000,000 WON Spouse: 1,000,000 WON Children: 1,000,000 WON per child Spouse: 500,000 WON Children: 500,000 WON per child Parents: 500,000 WON Wonderland : May

49 P Q R S Other Wonderland : May

50 Note 1: Sections are omitted if no employer in the group provides the category of benefits. Note 2: Blue text indicates in-kind benefits; green text indicates cash benefits. ; T=Taxable; NT=Non-Taxable; FT=Flat Tax 8.5. Summary of Leave Benefits Wonderland: May 2013 LEAVE PROVISIONS A B C D E Application of Labour Code Provisions Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Annual Leave Minimum: 15 working days imum: 20 working days Minimum: 20 working days imum: 28 working days Minimum: 15 working days imum: 20 working days Minimum: 15 working days imum: 21 working days Sick Leave with full pay Minimum: 12 working days imum: 80 working days Minimum: 12 working days imum: 80 working days Minimum: 12 working days imum: 80 working days Minimum: 12 working days imum: 80 working days Sick Leave with partial pay Maternity Leave Paternity Leave imum: 10 working days imum: 5 working days imum: 6 working days imum: 5 working days Minimum: 1 working days imum: 5 working days Family-Related Leave imum: 5 working days imum: 3 working days Bereavement Leave imum: 5 working days imum: 5 working days Minimum: 1 working days imum: 3 working days Other imum: 1 working days imum: 6 working days Personal Leave imum: 5 working days Study Leave imum: 2 working days Hospital Care/Circumcision/Baptism Notes The employer provides a one day leave for an employee with an injured family member in the ICU. Annual leave is dependent on years of service: 0-5 years = 20 days, 5-10 years = 24 days, 10 years beyond = 28 days. The employer provides a menstruation leave of 1 to 2 days. The employer provides a miscarriage leave of 1.5 months. Employer also allows a maximum of 2 days menstruation leave for female employees. Hospital Care leave is 1 day while Circumcision/Baptism leave is 2 days. Wonderland : May

51 F G H I Employer ABC LEAVE PROVISIONS Application of Labour Code Provisions Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Annual Leave imum: 20 working days Minimum: 15 working days imum: 20 working days imum: 14 working days imum: 20 working days Sick Leave with full pay Minimum: 12 working days imum: 80 working days Minimum: 3 working days imum: 80 working days Minimum: 12 working days imum: 80 working days Sick Leave with partial pay imum: 10 working days Maternity Leave imum: 90 working days Paternity Leave imum: 5 working days imum: 5 working days Family-Related Leave imum: 1 working days Bereavement Leave imum: 3 working days Other Notes K L M N O LEAVE PROVISIONS Application of Labour Code Provisions Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer scheme applies Annual Leave Minimum: 15 working days imum: 26 working days Minimum: 20 working days imum: 22 working days imum: 16 working days imum: 30 working days Sick Leave with full pay Minimum: 10 working days imum: 80 working days Minimum: 60 working days imum: 80 working days Minimum: 30 working days imum: 80 working days Sick Leave with partial pay imum: 180 working days imum: 15 working days Maternity Leave Minimum: 90 working days imum: 110 working days imum: 90 working days Paternity Leave Minimum: 5 working days imum: 20 working days imum: 5 working days imum: 5 working days Wonderland : May

52 K L M N O Family-Related Leave imum: 1 working days Bereavement Leave imum: 3 working days imum: 5 working days imum: 7 working days Other imum: 5 working days Adoption Leave Notes Maternity and paternity leave days vary depending on the employee's years of service. P Q R S LEAVE PROVISIONS Application of Labour Code Provisions Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Employer applies minimum labour code provisions except as noted below Annual Leave imum: 20 working days imum: 20 working days Sick Leave with full pay Sick Leave with partial pay imum: 12 working days Maternity Leave imum: 30 working days imum: 80 working days Minimum: 195 working days imum: 260 working days Paternity Leave imum: 5 working days imum: 3 working days imum: 10 working days Family-Related Leave imum: 2 working days imum: 9 working days Bereavement Leave imum: 5 working days imum: 4 working days imum: 10 working days Other imum: 3 working days Wedding Notes Wonderland : May

53 9. Tax Summary TAX CODE 1 Tax Code Effective Date: May 2013, All values expressed in WON From To Tax (%) Bracket Tax Cumulative Tax 0 50,000, ,500,000 2,500,000 50,000, ,000, ,000,000 32,500, ,000, ,000, ,500,000 95,000, ,000,000 or more Comments: TAX CODE 2 From To Tax (%) Bracket Tax Cumulative Tax Comments: 0 1,000,000,000,000, 000 TAX EXEMPTIONS Comments: TAX DEDUCTIONS Tax Deductions Tax Deductions Ceiling: A tax deduction of 5 % of the total gross income has been applied in accordance with the Tax code imum 6,000,000 WON Employee contributions to national schemes: Employee contributions to national retirement scheme are deductible. Personal Allowance 24,300,000 Wonderland : May

54 Flat Taxes Amount: NOT APPLICABLE Tax Rebates: NOT APPLICABLE Comments: The 5% TGI deduction represents allowable occupational expenses to a maximum of 6,000,000 WON. FAMILY RELATED Flat Amount Deductions Spouse 2,025,000 Per Child 2,025,000 Total for 6 children 12,150,000 Comments: A tax deduction of 2,025,000 WON is applicable for spouse plus a maximum of 3 children (or a lineal family member related by blood who is a declared full dependent). Wonderland : May

55 10. Social Security/Labour Code Summary Social Security Provisions 1. National Retirement Scheme Name Social Security System Social Security System is a defined contribution which is calculated on base salary. The employer contribution to the Social Security System is 4.24 percent of the employee's base salary. The employee contributes 2 percent of his/her base salary. Early retirement can be taken from 55 years by both men and women. The retirement benefit can be taken as a combination of lump sum and annuity payments. Comments: Employer contributions comprise the ff: Old Age Savings (3.7%), Death Insurance (0.3%) & Working Accident Protection ( %). 2. Mandatory Private Savings Plan/Provident Fund Name Comments: NOT APPLICABLE 3. Employee Death Benefit/Life Insurance Name Death Benefit An Employee Death Benefit of 19,000,000 WON is provided through the National Insurance Scheme. The estimated cash value of funeral assistance is 2,000,000 WON. Comments: Death benefit amount is 14,200,000 WON plus periodic death benefit compensation of 200,000 WON per month is provided for 24 months (amounting to 4,800,000 WON) to the family of the deceased employee. Total death benefit amount is 19,000,000 WON (14,200,000 WON + 4,800,000 WON = 19,000,000 WON). 4. National Medical Insurance Scheme Name Medical Insurance The Medical Insurance is applicable to the employee, the immediate family. The employer contribution to the Medical Insurance is 3 percent of the employee's total gross income Comments: Employer contribution is 3% of monthly payroll for single employees; and 6% of monthly payroll for married employees. 5. Other Social Security Provisions Name End of Service Gratuity There is no contribution by the employer to End of Service Gratuity. There is no contribution by the employee. Wonderland : May

56 Comments: Employee is entitled to: a) Severance pay of 1 month salary for every year of service up to 9 months salary. b) Service payment of 2 months salary for the first 3 yrs of service followed by an additional 1 month salary for every 3 yrs of service up to 10 months salary. Family Allowances 1. Child Allowance: Name Comments: NOT APPLICABLE 2. Child Education Assistance Name Comments: NOT APPLICABLE 3. Pre natal/birth Allowances Name A. A Pre-natal/Birth Allowance of 500, WON per child is paid. Comments: NOT APPLICABLE 4. Dependent Spouse Allowances Name Comments: NOT APPLICABLE 5. Secondary Dependent Spouse Allowances Name Comments: NOT APPLICABLE 6. Funeral Grants Name Comments: NOT APPLICABLE Wonderland : May

57 National Labour Code Provisions 1. Provisions for Paid Leave Official Holidays Annual Leave Sick Leave with full pay Sick Leave with partial pay Maternity leave Paternity leave Family related leave Bereavement leave Other leave: Marriage Leave 10 working days paid by the Employer 12 working days paid by the Employer 80 working days paid by the Employer 80 to 160 working days paid by the Employer 60 working days paid by the Employer 2 working days paid by the Employer 2 working days paid by the Employer 1 to 2 working day paid by the Employer 3 working days paid by the Employer Comments: NOT APPLICABLE 2. Provisions Governing Premium Pay Overtime is payable after 40 hours worked per week. The overtime pay rate is between 75 and 100 percent of base salary Comments: 3. Mandatory Retirement Age Comments: NOT APPLICABLE Wonderland : May

58 11. Exchange Rate Summary Country currency history Currency History for Wonderland 01-Jan-1994 : WON : Wonderland Dollars Exchange Rate Tables Exchange Rates for EUR: Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Exchange Rates for GBP: Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec , , , , , , , , , , , , ,850 19, , , , , , , , , , , , , , , , , , , , , , , Exchange Rates for USD: Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec ,698 13,873 13,382 13,256 13,190 13,587 13,188 13,098 13,268 13, , , ,441 12,582 12,831 13,075 12,937 13,223 13,308 13,458 13,983 14,691 13,619 13, ,261 12,213 11,668 11,361 11,549 11,633 12,099 11,578 11,701 12,169 12,139 12,178 Wonderland : May

59 Exchange rate charts The Chart below shows the exchange rate movement for the past 3 years for EUR The Chart below shows the exchange rate movement for the past 3 years for GBP Wonderland : May

60 The Chart below shows the exchange rate movement for the past 3 years for USD Wonderland : May

61 12. List of Participants Employer A Employer B Employer C Employer D Employer ABC Employer E Employer F Employer G Employer H Employer I Employer J Employer K Employer L Employer M Employer N Employer O Employer P Employer Q Employer R Wonderland : May

62 13. Definitions Annual Base Salary: The monthly base salary times twelve. Fixed Cash Allowances: Guaranteed bonuses such as 13 th month bonus or a year-end bonus. Variable Pay: Variable performance-based compensation such as performance bonuses, profit sharing, short term incentive plans and commissions. Annual Cash Allowances: All cash payments for housing, transport, meals and beverages, recreation and other allowances. Total Cash: The sum of annual base salary plus fixed cash allowances, short term incentives and other annual cash allowances. In-Kind Benefits: A quantified value for any non-cash employer provided perquisites for housing, transportation, meals and beverages, and recreation. This includes company cars, employee car ownership plans, subsidized loans, and any personal expense reimbursement scheme limited to actual expenses. This does not include medical, insurance or retirement benefits. Total Gross Compensation: The sum of Total Cash compensation and In-kind Benefits. Total Net Compensation: The Gross Compensation minus taxes. Taxes are calculated assuming a single wage earner profile. Weighted : The average of data reported by all employers, weighted by the number of incumbents. Log-Weighted : The average of data reported by all employers, log-weighted by the number of incumbents to adjust for dominance by large employers. Mean: The mean or arithmetic average of the data report by all employers. or Market Reference Point: The average data of all incumbents for the matched job. If a survey participant has provided data ranges (minima and maxima) but is unable to provide incumbent averages, the midpoint of the provided range is used as the. 25th percentile or lower quartile: The lowest observation in a sample below which 25% of the other observations in the sample are found. (If no observation in the sample precisely meets this criterion, then the 25 th percentile is interpolated between the two closest observations). 50th percentile or median: The value obtained after arranging all the data in ascending order and selecting the middle value, or the observation that is greater than half of the other observations in the sample and less than the other half of the other observations in the sample. (If no observation in the sample precisely meets this criterion, then the 50 th percentile is interpolated between the two closes observations). 75th percentile or upper quartile: The lowest observation in a sample below which 75% of the other observations in the sample are found. (If no observation in the sample precisely meets this criterion, then the 75 th percentile is interpolated between the two closest observations). Wonderland : May

63 About The Survey Sponsors: Birches Group Birches Group LLC is a specialized HR consultancy focused on remuneration in the developing world with an active program of compensation and benefit surveys in over 140 countries. With its deep expertise in developing country conditions, Birches Group provides consulting services and systems which integrate market data, compensation structures and policy, job evaluation and organization design, and performance management. See more at CHS Alliance CHS Alliance (formerly People In Aid) improves organizational effectiveness within the humanitarian and development sector worldwide by advocating, supporting and recognizing good practice in the management of people. The Alliance helps organizations whose goal is the relief of poverty and suffering to enhance the impact they make through better management and support of staff and volunteers. Both human resource managers and people managers rely on our work to improve their organization s impact. Our work centers around the People In Aid Code of Good Practice, an internationally recognized management tool that helps humanitarian and development organizations enhance the quality of their human resources management. Wonderland : May