Taurus Employee Handbook

Document No: TA-HRD-PL-P/002-01 Review date:

Internal Issue date: June-2024 Version No: 01

 Welcome message from the CEO

On behalf of the management team, I am pleased to welcome you to Taurus and hope that your journey with us will be fulfilling. At Taurus, we believe that each
Employee is an asset and that each one of us has a significant role to play in our organisation and its future. We believe that by working together, towards our
vision and a common purpose, we can collectively achieve our vision and build a stronger, more successful and sustainable organisation.
At Taurus, we strive to create and nurture a caring and collaborative work environment that values diversity and promotes trust and sincerity amongst all
Employees. We encourage and support each Employee to grow, prosper and achieve his/her potential.
We place a significant emphasis on our people and ensure that our people management policies and practices are aligned with regional and international best
practices reflected in our HR policy and procedures manual which serves as a reference point for all Employees and provides guidelines on all aspects of your
employment with Taurus. Our policy covers a wide range of important topics including recruitment and selection, employee development, training,
compensation and benefits and performance management to name a few so please take time to familiarise yourself with the policy and procedures manual.
I would like to take this opportunity to wish you the best of luck in your journey with Taurus and hope your experience is enjoyable, challenging and rewarding.

Chief Executive Officer

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 Table of Contents
❑ About Taurus ❑ Working with Us (continued) ❑ Your Safety is Our Priority (continued) ❑ Growing with Us
❑ About this Employee Handbook ▪ Personal Time Off ➢ Evacuation ➢ Performance Management
❑ Joining Us ▪ Time and Attendance ➢ First Aid ▪ Performance Related Bonus
➢ Remote Working ➢ Emergency Closing ➢ Learning & Development
➢ Recruitment and selection
▪ Remote Working Options ➢ Pandemic Response ▪ Financial Assistance for
▪ Internal Sourcing
Academic
▪ Employee Referral Qualification/Professional
❑ Business Travel and Entertainment ❑ Time off Work
▪ Employment of Former Employees Certification
▪ Pre-Hiring Checks ➢ Business Travel ➢ Annual Leave ▪ Training Agreement
▪ Contract of Employment ▪ Business Travel within the Country ➢ Public Holidays ➢ Career Development
that does not require an Overnight ➢ Sick Leave
▪ Localization ➢ Succession Planning
Stay ➢ Long Term Sick Leave
➢ Joining formalities
▪ Business within the Country that ➢ Marriage Leave
▪ Joining Documentation requires an Overnight Stay ❑ Engaging with Us
▪ Health Check ➢ Maternity Leave
▪ Business Travel Outside the ➢ Employee Engagement
▪ Employee Identity Card Country ➢ Nursing Break
➢ Paternity Leave ➢ Corporate Events & Team Activities
▪ New Hire Relocation Assistance ➢ Business Lounge Access
▪ New Employee Orientation ➢ Business Hospitality ➢ Compassionate Leave
➢ Study Leave ❑ Reward and Recognition
▪ Probation ▪ Accepting Business Hospitality
➢ Public Duty Leave ➢ On the Spot Award
➢ Corporate Gifts
➢ Unauthorized Absence ➢ Idea Box/Factory
❑ Managing Personal Information and
Company Assets ➢ Rotation Leave ➢ Health and Safety Champion Award
❑ Workplace Conduct
➢ Compensatory Leave ➢ Long Service Award
➢ Employee Data and Personal Information ➢ Code of Conduct
➢ Recognition of Retired Employees
➢ Company Assets ➢ Grievance
❑ Your Salary and Benefits
➢ Labour Disputes ❑ Leaving Us
❑ Working with Us ➢ Disciplinary ➢ Your Salary
➢ Salary Deductions ➢ Resignation
➢ Work Schedule ➢ Labour Court Appeal
➢ Salary Increments ➢ Retirement
▪ Working Hours
➢ Mobile Allowance ➢ Termination
▪ Overtime ❑ Your Safety is Our Priority
➢ Transportation ➢ Exit Formalities
➢ Occupational Health & Safety
➢ Loans
➢ Environmental Sustainability

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 About Taurus

Taurus is a developer, investor and operator of strategic assets that are essential to our daily needs, and efficiently providing sustainable and reliable energy, commodities,
technology and internet to maximise the potential of people and places
We take pride in adhering to the highest standards in all our activities. Our corporate social responsibility is not limited to supporting community development, but also to
achieving a better standard of living through environmentally conscious business practices.
Since our inception, we have engaged in a variety of initiatives including helping local communities through improved education, healthcare, and social services whilst
consistently maintaining a positive environmental impact.
Our vision is to solve the energy challenges of the country today and invest in energy solutions for the future through working with partners and our people.
Our mission is to have a strong presence in all the sectors that we operate in, and to meet the critical and energy needs, today and tomorrow we rely on our expertise,
capabilities and human capital to create, operate and distribute energy solutions efficiently and responsibly
Our values directly and indirectly, impact people at several touchpoints.
Our Company values are:
Excellence - In the pursuit of excellence, seek to be the best
Integrity - Conduct ourselves with integrity as our reputation is everything
Relationships - Build sustainable long-term relationships
Accountable - For our actions, individually and as a firm

At Taurus , we believe that the contribution we make is significant and our impact is real.

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 About this Employee Handbook

This Employee Handbook serves as a guide to Taurus ’s HR policies and procedures and how they apply to you across all aspects of your employment with the Company.

The policies and guidelines detailed in this Employee Handbook are applicable to all Employees (full-time, part-time & temporary) regardless of their job category or level. The
Handbook should be used as a source of information and a point of reference for all employment-related matters. It is recommended that the Handbook is read in conjunction
with your offer letter and contract of employment.

Please take the time to read and understand the information contained in the Employee Handbook and if you require further information or have any questions related to the
contents of the Handbook, please contact your Line Manager or the HR department for clarification.

All Employees are expected to fully comply with the provisions outlined in the Employee Handbook and the HR Policy Manual as part of their employment agreement.

The Group HR Manager is the custodian of this document and will be responsible for communicating any changes to its contents as and when they occur.

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 Professional fees

Joining Us

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 Joining Us
Internal Sourcing

It is the Company’s aim to grow and develop its talent and therefore, when a vacancy arises, it will first be advertised internally, giving existing Employees an opportunity to apply
and be considered for a vacancy. If you wish to apply for an internal vacancy, you must:

• Have completed one (1) year of service in your current role

• Meet the minimum requirements of the vacant job role

• Achieved a performance rating of ‘Meet Expectations’ or above in the last performance cycle where applicable

• Not have any valid disciplinary sanctions

If you meet the criteria above, you can apply for an internal vacancy by submitting your application/resume to the HR department. All applicants who are shortlisted against the
minimum criteria of the job role will undergo an assessment process as part of the selection process.

Although it is not mandatory to obtain your Line Manager’s consent before an application is submitted, you are encouraged to discuss this with your Line Manager so that s/he
can support and guide you in your career goals.

Employee Referral

If a vacancy is not filled internally and is subsequently advertised externally, you can refer candidates that you feel are suitable for the role. Anyone referred by you must apply
through the channels specified in the job advertisement.

No special preference will be given to candidates who have been referred by an existing Employee and all candidates will undergo the assessment process to ensure they are fit
for the role.

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 Joining Us
Employment of Former Employees

The Company may rehire former Employees provided they were not terminated due to poor performance or as a result of disciplinary action. In instances where a former
Employee is rehired, s/he must satisfy the minimum requirements of the vacancy and will undergo an assessment as part of the selection process.

In all instances of rehiring a former Employee, the new engagement will take effect from the start date of the new contract and under no circumstances will rehiring be considered
a continuation of service from the previous employment.

Any former Employee who has received a special compensation package as part of his/her exit arrangement will only be considered for rehire in accordance with the terms
agreed in the severance arrangements.

Pre-Hiring Checks

All Employees will be required to provide two (2) professional references as part of the pre-hiring checks which ideally should include your most recent employer. In addition to
this, you may be asked to provide two (2) personal references.

If you do not have any previous work experience, you will only be required to provide two (2) personal or academic references.

Contract of Employment

As part of the joining formalities, you will be required to sign your employment contract and job description.

Any changes to the terms and conditions of your employment, at any point during your tenure, will be communicated to you in writing as an addendum to the contract.

Localization

The Company is committed to attracting, engaging, and developing local talent and gradually replacing expatriate Employees with local nationals who have the right skills,
qualifications and experience. Please refer to the HR Policy manual for further details on the different approaches that the Company uses to support localization.

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 Joining Us
Joining Documentation

The HR department will provide you with the list of documentation that must be submitted upon joining the Company. On receiving the documentation from you, the HR
department will check the information provided which will then be maintained in your personal file.

If you are required to provide attested documents such as academic certificates etc., you will be responsible for bearing any cost involved in the attestation process.

It is important that any information or documentation that you provide to the Company is complete, valid, and true. Any misrepresentations, falsification or material omissions in
any of the information provided will be treated as an act of gross misconduct and may result in withdrawal of the employment offer or termination.

Health Check

Your offer of employment is subject to a satisfactory health check which will take place, as part of the joining formalities. The health check includes a series of different tests which
are carried out at an authorised medical centre, followed by a physical check-up which takes place at the Company’s onsite clinic. It is important that you inform the HR
department of any underlying health condition that may affect your ability to perform your role or that may require special consideration in the work environment. This will help
us make the necessary provisions to accommodate any special needs you may have.

In the unlikely event that the health check is not satisfactorily cleared, and you are deemed unfit for work, the Company reserves the right to withdraw its employment offer on
medical grounds. In this instance, if you have been hired from abroad, the HR department will facilitate repatriation to your home country, and any repatriation costs will be
borne by the Company.

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 Joining Us
Employee Identity Card

Upon joining, you will be issued an Employee Identity Card (ID card) with a thumbprint-enabled feature which is used for both security and attendance purposes. On joining you
will be required to provide a thumbprint for the sole purpose of the issuance of the ID card. Your thumbprint will not be shared with or disclosed to any third party.

For the issuance of the ID card, you will sign an agreement confirming your acceptance of the following conditions:

• The Company encourages you to wear your ID card at all times when at work

• The ID Card will not, under any circumstances or for any reason be given to anyone else

• The ID card will not be used for any reason other than gaining access to the work premises during business hours or when on duty

• The ID card will not be used for any personal or non-business related reasons

Any breach of these conditions will be considered an act of gross misconduct and will be handled as per the provisions of the Company’s disciplinary policy.

New Hire Relocation Assistance

If you are moving from overseas to join the Company, we recognise that you may incur a cost for travel to Kurdistan. In this instance, you may be eligible for relocation assistance
as per the employment contract which will be borne by the Company. This includes the following:

• Costs of air travel to Kurdistan

• Furnished accommodation

• Cost of visa (if applicable)

• Cost of an additional (30) kilograms of baggage over and above the allowance granted by the airline as part of the air ticket

All relocation arrangements will be made by the HR department subject to the respective GMs approval.

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 Joining Us
Post Hiring

• The employees are entitled for economy class ticket

• Tickets should be utilized within the same year and cannot be carried over to the next year

• The ticket will be issued for travel from the country of employment to the nearest international airport in the employee’s home country city, and back as per the documents
provided by the employee.

• Any changes to the final destination are subject to approval and may incur additional costs to the employee

• All annual tickets should be booked through HR administration

• Employees are required to submit the ticket request at least 14 days in advance of the intended travel dates, the employees are required to provide both the date of departure
as well as return. Mentioned in our policy

• The travel dates must coincide with the employee’s annual leave dates approved by their Manager (Approval), Upon approval, the HR department will proceed with the
booking.

• Any cancellations, rebooking, or changes to the travel itinerary after ticket issuance will be the responsibility of the employee, including any additional costs incurred.

• The ticket entitlement cannot be exchanged for cash or other benefits unless exceptionally approved by Management.

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 Joining Us
New Employee Orientation

As part of your welcome and introduction to the Company, you will be expected to attend a corporate induction in the first week of joining. During the induction programme, you
will learn more about the Company and be issued with any equipment that you need to perform your job role. As part of your induction, you will also be required to attend
Health, Safety and Environment (HSE) induction to ensure you are aware of and understand the Company’s HSE policies and regulations and basic rules to be adhered.

In addition to the corporate induction, there will be a department specific induction through which you will be introduced to your Line Manager, your team and your job role.

To support your settling-in process, you will be assigned to a buddy from within your team. Your buddy will be able to offer you support, guidance and answer any questions that
you may have.

Probation

The probationary period is intended to give both you and the Company an opportunity to assess your suitability as a good fit for the Company and make an informed decision
about the ongoing commitment to the employment relationship.

As per the applicable Labour Law, you will undergo an actual ninety-day (90) probationary period from the date of joining the Company.

At the start of your probationary period, your Line Manager will establish a ninety-day (90) plan which will outline what is expected of you during the probationary period and will
be used to review your performance at the end of the probationary period. You are expected to meet with your Line Manager once a month during this time to review your
progress and discuss any areas of support that you may require.

Your performance during the probationary period is important as this will be considered by your Line Manager in recommending your confirmation of employment with the
Company. If for any reason you significantly fall short of the Company’s performance expectation, your employment with the Company will not be confirmed. The probationary
period shall not be shortened, extended and/or waived under any circumstances.

During the probationary period, any requests for leave will be processed as per the provisions of the Leave policy.

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 Professional fees

Managing Personal Information and Company Assets

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 Managing Personal Information and Company Assets

Employee Data and Personal Information

We consider your personal data/information to be confidential and restrict access to authorised personnel only. If you wish to view information that is held on your HR personal
file, you can submit a written request to the Group HR Manager. The request will be reviewed and approved on a case-by-case basis.

The Company will not release your information to any third party without obtaining prior written consent from you unless the information is requested from legal or judicial
authorities.

It is your responsibility to update any changes to your personal circumstances in a timely manner through the HRMS Employee self-service portal. This information is important as
it will help to ensure that your records are up to date, the pay-out of any benefits and entitlements are correct, and any employment related letters that may be issued reflect
accurate and up to date information. Failure to update your personal information in a timely manner may result in a loss of benefits/entitlements which cannot be claimed
retrospectively.

Any employment related letters, that you may need from the Company, will be issued by the HR department however you must allow two (2) working days to process any request.

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 Managing Personal Information and Company Assets

Company Assets

All Company assets, whether issued to you individually or as a shared office asset, will remain the property of the Company. It is expected that you will use them in a responsible
manner and for business purposes only, unless you are explicitly permitted to do otherwise. This also applies to any systems, data, and/or information that you have access to in
the course of your work.

If you are issued with an asset as part of your job role, you will be expected to check that it is in good working order and sign an undertaking to confirm acceptance of the asset.
Any assets issued to you must not be swapped or exchanged with other Employees without prior permission from the Company.

Should you lose or damage a Company asset, whether this is caused intentionally or unintentionally, you must inform the HR department at the earliest opportunity so that the
Company can assess the extent of damage and determine if the asset can be repaired or needs a replacement. If the loss or damage has occurred as a result of your negligence
or misuse, you will be expected to pay the costs of repair or replacement.

In instances where an asset issued to you is stolen, you must file a police report and submit this to the HR department at the earliest opportunity. If you fail to provide a police
report, you will be expected to bear the cost of the replacement.

The Company reserves the right to recall any Company assets issued to you at any point. Return of Company assets on exiting the Company will be checked against the
undertaking signed at the point of asset issuance. Failure to return an asset issued to you will result in the cost of the asset being recovered from your end-of-service settlement.

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Work with us

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 Working with Us

Working Hours

All regular workers (other than shift workers) are required to work from Sunday to Thursday, with Friday and Saturday being the designated weekly rest days. You must complete
a maximum of forty-eight (48) hours of work per week, spread across five (5) working days with eight (8) hours of work per day. If you are contracted to work on-site you will be
required to work on shift and will be expected to be at the workplace for a maximum of twelve (12) hours per day and forty-eight (48) hours a week. Your shift timings will be
determined by your Line Manager and may vary from time to time in order to ensure optimal operational coverage at all times. All Employees are entitled to a break of up to one
(1) hour during the working day for meals and rest.

Working hours, for all Employees, will be calculated as the number of actual hours spent at work and do not include the time it takes an Employee to commute to and from work.

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 Working with Us

Overtime

We expect you to complete your work commitments within your scheduled workday/week however, if from time to time, you are required to work additional hours in excess of
your contracted hours, this will be considered as overtime. All overtime must be pre-approved by your Line Manager and must not exceed four (4) hours per day, instances where
overtime does exceed four (4) hours will need to be approved by your respective GM.

If you are required to work overtime on public holidays, this will be compensated either with an overtime payment or with compensatory time off in lieu equivalent to the
additional hours worked. Overtime payment or compensatory time off will be calculated on a pro-rata basis on the actual hours worked.

All overtime payments will be processed through the monthly payroll and any compensatory time off must be availed within two-month (2) period from the date the overtime
was worked. Booking compensatory time off will be as per the normal leave approval process.

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 Working with Us

Time and Attendance

You are expected to complete your contracted hours of work each day and must record the ‘time-in’ and ‘time-out’ of each day through the Company’s attendance system. Should
you fail to record your attendance at work, this will be considered as unauthorised absence and may result in disciplinary action as per the provisions of the Disciplinary policy.

If for any reason, you need to leave the office premises during the workplace, you must use the Company’s attendance system to record the time you leave and the time you
return to the work premises.

If you arrive at work late, after your official start time without prior approval, this will be considered an occurrence of lateness. Similarly, should you leave the office before
completing your contracted working hours each day, this will be considered as an instance of early departure except the if the lateness or early departure was caused by work-
related occupational health or safety issue.

You must make every effort to inform your Line Manager if you are late for work and seek approval if you need to leave the office premises early for any reason. In emergency
situations where it is not possible to inform your Line Manager in advance, you must endeavour to inform the HR department at the earliest opportunity and ideally within a
twenty-four (24) hour period.

Any repeated acts of lateness, early departure, or failure to record your attendance through the Company’s attendance system, will be handled as per the provisions of the
Disciplinary policy.

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 Working with Us

Remote Working

The Company’s culture and working practices encourage all Employees to work collaboratively and be available on site when needed to support one another. However, from time
to time, the Company recognises that in certain circumstances remote working may be necessary. The HR department will ascertain whether or not a job role can be performed
remotely by ensuring the following conditions are met:

• Your job can be carried out remotely without regular interaction with peers and third parties

• Your role can be fulfilled remotely by accessing the necessary technology, systems, and applications

• Your job performance can be monitored remotely

• Your remote work location must meet health and safety standards to perform your duties. If the remote location is not your residence, the Company will conduct a site
visit to verify that the site is conducive to a healthy and safe work environment

• You have the self-discipline to maintain the expected quality of work

• You should have access to a stable internet connection

• You should be available to attend face-to-face meetings, staff gatherings, team building events, etc. as and when required

• You should attend the remote work training sessions

• 75% of salary will be paid.

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 Working with Us

Remote working options

The following remote working options may be available to Employees subject to the Company's approval and specific conditions being met.

Permanent remote working

✓ Onshore: This option is applicable to Employees who live in Kurdistan and requested to work from home or other work location on a permanent basis provided the
role can be performed remotely

✓ Offshore: This option is applicable if you are recruited from abroad or within Kurdistan and can return to your home country/other countries whilst continuing to work
for the Company, provided your role can be performed remotely
Hybrid remote working
✓ This option is applicable if you live in Kurdistan and wish to work from home on a regular basis i.e., a fixed number of days each week
Force majeure
✓ Remote working due to reasons beyond the Company’s control

Each of the options listed above will be requested on an individual basis by your Line Manager and mutually agreed by both parties to ensure the role and the remote working
conditions meet the criteria.

In instances that you work remotely, you will be required to adhere to the following guidelines:

• Maintain regular contact with your Line Manager during any periods of remote working and be available to attend face-to-face meetings, staff gatherings, team building
events, etc., in person. The onus is on you to keep your Line Manager up-to-date and seek the necessary support where required

• Adhere to the scheduled daily working hours and work week

• Adhere to the Company’s policy when making requests to adjust working hours, take time off, or report any absences or lateness during periods of remote working

• Adhere to the Company’s code of conduct and ensure confidentiality of the Company’s data/documentation is safeguarded at all times
When you are working remotely you will not be covered by the Company’s workman’s compensation insurance.
Any instances of unauthorised absence during any period of remote working will be handled as per the provisions of the Disciplinary policy.

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 Professional fees

Business Travel and Entertainment

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 Business Travel

Business Travel
From time to time, you may be required to travel for business purposes. In such instances, you are acting as a representative of the Company and are expected to adhere to the
Company's Code of Conduct at all times.
The Company will make the necessary arrangements for your business trip however it is your responsibility to ensure that your passport remains valid for at least six (6) months
from the expected date of entry into an overseas country.

All business travel must be planned and approved as far in advance as possible to ensure that costs are managed, and the necessary administrative and logistic arrangements are
made on time. You must submit your travel request through HRMS in order to get prior approval from your Line Manager and the Group HR Manager. If you are required to
undergo any medical tests before your business trip, the Company will reimburse the cost of these tests on proof of a payment receipt.

For emergency business travel that is required at short notice, you must obtain approval from your Line Manager via email, confirming the requirement before you travel. Once
approved by your Line Manager, you may need to arrange your own travel and accommodation however this will be reimbursed on proof of payment receipt provided the costs
are in line with the Company’s Business travel policy. Failure to obtain prior written approval via email may lead to disciplinary action, and the Company will not reimburse any
travel-related expenses.

If you cannot travel on the approved/booked dates due to unavoidable circumstances, notify your Line Manager at least forty-eight (48) hours in advance. Your Line Manager will
forward your request to postpone or cancel the travel bookings to the respective GM for review. Failure to inform your Line Manager in a timely manner and not travelling as
planned may result in the Company deducting costs from your salary and issuing a written warning, as per the Disciplinary policy.

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 Business Travel

Business Travel within the country that does not require an overnight stay

If you are required to travel within the country, and the duration of the trip exceeds four (4) hour's drive from your regular place of work, you will be entitled to the following
allowances:
• Meal allowance of up to 25,000 IQD which will be reimbursed on proof of receipts

• If you are away from your regular place of work for more than eleven (11) hours (including travel time), you will be entitled to claim an allowance for two (2) meals worth
no more than 40,000 IQD which will be reimbursed on proof of receipts

• If you use your own vehicle to travel for the business trip, you will be entitled to claim a fuel allowance covering the cost of fuel incurred for the trip. This will be
reimbursed on proof of payment receipts

Business Travel within the country that requires an overnight stay

If you are travelling for business within the country which requires you to stay overnight or employee visits Iraq from other branches, the HR department will make the
accommodation arrangements. In addition, you will be entitled to claim a meal allowance which will be paid as a reimbursement against proof of payment receipts. Any claimed
amounts must be in accordance with your grade eligibility as outlined in the table below:

Top All other

Meals Senior Management Middle Management
Management Employees
Breakfast, Lunch and Dinner IQD 60,000 IQD 50,000 IQD 40,000
Lunch and Dinner IQD 50,000 IQD 40,000 IQD 30,000
IQD 80,000
Breakfast only if not included in hotel
IQD 30,000 IQD 20,000 IQD 15,000
booking

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 Business Travel

Business Travel Outside the Country

If you are required to travel overseas, the HR department will make and pay for the necessary travel and accommodation arrangements as per the table of eligibility below

Although the company offers economy travel class, if the travel time exceeds nine hours, the company will consider business class.:

Job role Hotel Travel Class Visa Airport transfer

Top Management Bed and Breakfast at a 5 Star Hotel costing a maximum of USD 320 per night Economy Yes Yes

Senior Management Bed and Breakfast at a 5 Star Hotel costing a maximum of USD 250 per night Economy Yes Yes

Middle management Bed and Breakfast at a 4 Star Hotel costing a maximum of USD 200 per night Economy Yes Yes

All Employees Bed and Breakfast at a 4 Star Hotel costing a maximum of USD 160 per night Economy Yes Yes

In addition, you will be entitled to a meal allowance in accordance with your job role as outlined in the table below:

Meals Top Management Senior Management Middle Management All other Employees

Breakfast, Lunch and Dinner USD 80 USD 65 USD 55

Lunch and Dinner USD 100 USD 65 USD 55 USD 50

Breakfast if not included in hotel booking USD 30 USD 25 USD 20

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 Business Entertainment
Lounge Access

All Executive Employees are entitled to access the Business Lounge at the Sulaymaniyah Airport which can be availed during departure and arrival. The Company will reimburse
you for the cost of lounge access on proof of receipt upon your return to work.

The accommodation will be only provided at the airport where the airline does arrange this service for long layover. Executive Management is entitled for lounge services in case
of Business travel as per our policy.

Business Hospitality

From time to time, you may be required to host meetings and/or events for business guests. In such instances, the Company encourages you to arrange meetings on Company
premises, using internal caterers for refreshments and snacks. However, if the event is large and requires more specialised hosting, you should approach the HR department to
make the arrangements.
Prior to the event, you are required to obtain approval from your Line Manager, agreeing on the acceptable expenditure for the event. For most events, the cost per person
should not exceed USD 75 (inclusive of local taxes and service charges). Any exceptions to this must be approved by the respective Head of Department.
Accepting Business Hospitality
The Company recognises that exchanging gifts and hospitality is a part of conducting business in the region and allows you to accept invitations to corporate events, subject to
your Line Manager’s approval if they lead to benefits for the Company. However, if the invitation is intended to influence a business decision, you must politely decline the
invitation.
Corporate Gifts

Exchanging corporate gifts is an inherent part of conducting business in the region and the Company may offer corporate giveaways and gifts to business contacts to develop
stronger work relations. It is the Company’s policy to keep the value of all corporate gifts below USD 50 however the Company will not, under any circumstance, offer gifts that
might be perceived to influence business decisions.
Should you be offered a corporate gift from a business client, you must declare the gift and hand this over to your Line Manager. You are not permitted to keep any corporate
gifts, regardless of their value.

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 Professional fees

Workplace Conduct

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 Workplace Conduct

Code of Conduct
The Company is dedicated to fostering a positive, inclusive, and respectful environment, where you understand the expectations and standards for appropriate workplace
behaviours. Our aim is to ensure fair and consistent treatment of all Employees while prohibiting discrimination based on religion, gender, belief, faith, race, color, ethnic origin,
or disability. Any act of discrimination in these regards will be considered a severe violation of conduct under our disciplinary policy.

As an Employee, you are required to comply with the applicable laws of the country. The Company takes violations of the law seriously, and any involvement in criminal activities
will lead to immediate termination of employment, in addition to potential legal consequences.

Grievance

It is our endeavour to foster an atmosphere of open communication in which everyone feels comfortable raising any issues or concerns affecting their well-being in the
workplace, without worrying about any repercussions or potential repercussions.

We recognise that from time-to-time instances may arise that need to be addressed for us to maintain a harmonious work environment. The guidelines below detail what you are
expected to do in such instances and how the Company will handle any grievances that are raised:

1. Speak to your Line Manager to inform them of the issue or concern at the earliest opportunity and no later than fifteen (15) days from the date that the incident occurred or
was discovered. If the issue or incident is not reported within fifteen days, the matter will not be taken any further

2. If the issue or concern is related to your Line Manager, you should speak to the Group HR Department.

3. Your Line Manager or the Group HR Manager will endeavour to resolve the issue through discussion and dialogue with the aim of achieving a satisfactory outcome for
everyone concerned

4. If the issue or concern cannot be resolved through discussion and dialogue, you can raise a formal grievance in writing which will be investigated in full by the Grievance
Committee established by the HR Business Partners (HRBP)

5. The Grievance Committee will investigate the issues and determine if any further action is required. The outcome of the investigation will be communicated to you in writing
by the HR department in accordance with the provisions of the Grievance policy and receiving approval from the respective GM

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 Workplace Conduct

Labour Disputes

In the event of a disagreement related to the Policy & Procedure and Worker Regulations, Collective Labour Agreements, or Arbitration Awards, you have the right to seek a
resolution through the Labour Department. In such rare instances, the Labour dispute must be initiated as per the specified requirements through the Labour Department. Refer
to the Grievance policy for further details.

All matters related to Labour Disputes will be handled in accordance with the provisions set forth in the Labour Law.

Disciplinary

We expect you to familiarise yourself with the Company’s code of conduct and avoid any behaviours that may constitute an act of misconduct or gross misconduct.

Should you witness or be aware of any violations of the Company Code of Conduct, this must be reported to the HR department at the earliest opportunity and no later than
fifteen (15) days from the date that the incident occurred or was discovered. If the violation is not reported within fifteen days, the matter will not be taken any further.

Our disciplinary process is a progressive process, and depending on the nature, seriousness, or frequency of occurrence of the violation, either a penalty will be issued by the HR
department, or the matter will be escalated to a Disciplinary Investigation Committee which will be established by the HRBP and will include two independent Managers.

The Disciplinary Investigation Committee will investigate the incident and gather sufficient information on which to make decisions as to whether or not the case is upheld and
what penalties should apply. If the case is upheld and any penalties are applied, this will be communicated to the person/people concerned and records will be maintained on the
personal file.

During the disciplinary investigation, should the HRBP deem the Employee’s attendance at work to be detrimental to the business, or the Employee’s presence in the workplace
may cause a potential risk to the business, s/he may be suspended for a period of not more than three (3) days as per the provisions of the Labour Law.

If you are involved in the disciplinary investigation in any capacity, you are expected to ensure strict confidentiality of all information at all times. Any breach in handling
confidential information will be handled as per the provisions of the Disciplinary policy.

Labour Court Appeal

You are entitled to contest any penalties imposed by filing a complaint with the appropriate Labor Court within thirty (15) days of being notified of the decision. Additionally, if the
Court's ruling is unsatisfactory, it can be appealed through the Higher Court by submitting an appeal to the Labor Review Board within thirty (30) days of receiving the notification.

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 Workplace Conduct

List of Penalties:

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 Workplace Conduct

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 Workplace Conduct

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 Workplace Conduct

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 Workplace Conduct

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 Workplace Conduct

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 Professional fees

Your Safety is Our Priority

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 Your Safety is Our Priority

Occupational Health and Safety

You are expected to adhere to the Company’s safety rules, exercise caution, and take reasonable steps to ensure your own safety and the safety of others when carrying out all
work-related activities.

You must remain vigilant of any workplace hazards and report any concerns related to health and safety immediately to your Line Manager. Similarly, any workplace incidents or
accidents that may or may not result in injury, regardless of how minor the injury may appear, must also be reported immediately to the Line Manager who will complete the
incident reporting formalities. All such incidents or accidents will be investigated to ensure the cause is identified and corrective actions are taken to mitigate/prevent any further
occurrences.

Any work-related injuries that prevent you from carrying out your normal work duties will be handled under the Workmen’s Compensation as per provisions of the applicable
Law.

Environmental Sustainability

We strive to safeguard the environment by increasing awareness and encouraging each one of us to contribute to this goal. You are expected to make reasonable efforts to
ensure that any products or services offered and used by the Company are safe, energy-efficient and where possible can be reused, recycled and/or disposed off safely to protect
the environment. Similarly, you are also expected to foster environmentally friendly behaviours to support the Company's intent.

Evacuation

You are expected to familiarise yourself with the evacuation route and assembly points at your work location. If you are relocated or moved between work sites, it is your
responsibility to familiarise yourself with the evacuation plan and escape routes at the different locations. It is our shared responsibility to ensure all fire doors and passageways
are kept clear and unobstructed at all times.

In case of fire or other emergencies, at the sound of the alarm, you must evacuate the building premises immediately and assemble at the designated assembly area. In the case
of an evacuation, Line Managers will be responsible for ensuring that everyone in their team is accounted for.

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1
 Your Safety is Our Priority

First Aid

All office locations are equipped with a minimum of one first aid box. The use of the first aid box should be limited to treating minor injuries or injuries that need immediate
attention prior to proper medical care.

Only First Aid Champions who have been nominated by the Company and have received the necessary training, will be responsible for handling the first aid box and for providing
initial emergency assistance if required until expert medical assistance is available.

Emergency Response

Your safety is paramount to us and during inclement weather and other emergency situations such as fire, power failure, an earthquake, or other emergency conditions, the
Company will close its premises. The decision to alter the normal operations and schedules will be made by the Management team after careful consideration of the specific
conditions and circumstances.

When directly affected by the closure of operations, you will be required to work remotely or where this is not possible, you may be granted paid leave. In all instances, you must
remain available for work at all times. The HR department will communicate all such closures and keep you informed of the expected duration of the closure.

Pandemic Response

In unforeseen circumstances such as an epidemic or pandemic, the HR department will communicate any work-related safety protocols to ensure adherence to government and
public health guidelines.

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 Professional fees

Time off Work

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 Time off Work
Annual Leave

You are entitled to thirty (30) calendar days of paid leave each year and if you are a shift worker you are entitled to ten (10) working days per year to help you to rest and
recuperate. This is referred to as annual leave. Annual leave entitlement is calculated on a pro-rata basis based on the date of joining and can be availed at any time subject to
your Line Manager’s approval. If you are on a part-time contract you are entitled to annual leave in proportion to your agreed hours of employment as per your employment
contract.

You can take your annual leave in either a half day, quarter day, or full day block and you are encouraged to plan ahead and submit your leave requests as early as possible to
avoid disappointment and ensure day-to-day business operations can be managed.

You are encouraged to avail your annual leave entitlement in full each year, however, if you cannot take leave due to operational reasons, you can carry forward the unused leave
balance to the next year however this must be availed before the end of the subsequent year. Any unused leave days will be forfeited without any other provision of carry-
forward.

If you need excess leave balance ,you can use up to 10 days extra from your unaccumulated annual balance in the same year as per the approval from your line manager, and
your salary will suspended equivalent to the taken extra balance up to upraising your balance.

The Company reserves the right to recall an Employee from a period of approved annual leave if necessary due to business reasons by the Head of Department, with approval
from the CEO and respective GM. In this rare instance, any unused leave will be credited to your annual leave balance. The Company will bear any costs that may be incurred for
you to return to work however these must be pre-approved by the HR department.

Public Holidays

The Company will follow the public holiday schedule set out and communicated by the HR Department at the beginning of each year. It should be noted that some public holidays
fall on fixed dates, while the dates for other public holidays depend on the Islamic calendar and moon sighting.

If a public holiday falls during a period of your annual leave & Compensatory, you will be entitled to an alternative day off in lieu of the public holiday. However, for other types of
leave such as sick leave or maternity leave, no additional leave credit will be given for public holidays that fall in the period of leave.

In the rare instance that you are required to work on a public holiday, you will be eligible for overtime pay/compensatory leave as per the provisions of the overtime policy.

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 Time off Work
Sick Leave

If you are unable to carry out your work duties due to personal illness, you can take up to thirty (30) consecutive or non-consecutive days off with pay in any one given year. After
thirty (30) days of sick leave your salary will be covered by The Pension and Social Security Authority if you are a secured employee as per the employment contract, the Company
will proceed with the reimbursement case with the Social Department.

If you are absent from work due to sickness, you must inform your Line Manager as early as possible and let him/her know of the anticipated date of return. If your sickness
absence is for more than one (1) calendar day, you must provide a medical certificate on your return to work. Failure to submit a formal sick leave request or provide a medical
certificate, where required, will result in the sickness period being considered as unauthorised absence as per provisions of the Disciplinary policy. Up to two (2) calendar days, the
Company’s site medical doctors can issue the required medical certificate.

Sick leave can be combined with annual leave. Any instances of sick leave that fall within a period of annual leave will not be considered sick leave and will not be compensated
for.

Long Term Sick Leave

In the instance where your sickness extends beyond ten (10) consecutive days, this will be considered as long-term sickness. In such instances, you will be required to undergo a
medical assessment by the medical committee to determine if you are fit to return to work. Should you be deemed unfit to return after the completion of 180 days of sickness
subject to sick leave balance, the Company may terminate your contract of employment as per the provisions of the Law.

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 Time off Work
Marriage Leave

If you get married during your employment with the Company, you will be entitled to five (5) calendar days of paid leave to celebrate. This leave can be taken once during your
employment, after completing the probationary period. All marriage leave requests must be submitted at least two (2) weeks in advance through the HRMS along with your
marriage certificate.

Maternity Leave

All female Employees are entitled to up to seventy two (72) calendar days off work with full pay with 18 calendar days unpaid leave , during pregnancy and childbirth once they
have successfully completed their probationary period. Maternity leave can be taken any time from (30) calendar days before your expected delivery date, provided that you take
at least six (6) calendar weeks of maternity leave after the birth of your child.

You must notify your Line Manager and the HR department if you are pregnant at the earliest opportunity so that they are able to make arrangements to manage ongoing
operational requirements during your leave period. All Maternity leave requests must be submitted along with a Medical certificate.

Nursing Break

When you return to work after Maternity leave, you will be entitled to a one (1) hour nursing break per day for a period of one (1) year starting from date of birth. Nursing breaks
will be part of your working hours and break arrangements must be agreed upon with your Line Manager who will inform the HR department.

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 Time off Work
Paternity Leave

All male Employees can take up to one (1) calendar day of paternity leave with pay on the birth of a child. The full entitlement must be taken in one instance within ten days of the
birth date of the child. On return to work, you will be required to submit a copy of the birth certificate to the HR department.

Compassionate Leave

In the unfortunate event of the death of a relative, you are entitled to paid compassionate leave as detailed below. This can be taken within ten (10) days from the date of the
death of your relative:

• For first degree relatives (e.g., children, siblings, parents, and the spouse’s parents), the Employee is entitled to three (3) working days of paid leave

• For second degree relatives (e.g. Nephew & Cosine ,aunt, uncle, grandparents), the Employee is entitled to two (2) working days of paid leave

The Company reserves the right to request may a copy of the death certificate on your return to work.

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 Time off Work
Study Leave

If you are enrolled on a study programme and need to undertake exams, you will be entitled to a period of study leave of up to seven (7) calendar days which will be paid. To be
entitled to study leave, you must have:

• Inform your Line Manager at the time of enrolling for a course/qualification

• The course/study must be related to the job role

• Provided the Company with the study timetable, exams dates and other related documents

• Study leave must be planned in advance and requested by submitting the leave request via the HRMS as per the leave approval process

All such requests will be endorsed by your Line Manager and approved by the Head of Department.

Public Duty Leave

You are entitled to paid time off from work when you need to perform public duties, such as voting or being a witness in a court of law for collective employment-related cases. In
addition, you may also be entitled to one (1) day of paid leave to perform union duties, provided that it is in line with the collected employment contract.

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 Time off Work
Unauthorised Absence

If you are absent from the workplace without prior approval or without informing your Line Manager, this will be considered an unauthorised absence and the absences will be
deducted from your Monthly salary , and If you are unable to provide a valid reason or justification for this period of absence, this will result in disciplinary action as per the
provisions of the disciplinary policy.

Rotation Leave

Single status Employees working in the projects, construction, Operation and commissioning sectors, may be entitled for two (2) calendar weeks Paid leave per four (4) months
working as per your employment contract. GM approval is required for this type of leave in accordance with business requirements.

Compensatory Leave
If you are required to work overtime on a weekend or public holiday, you are entitled to compensatory time off in lieu, as per the provisions of the overtime policy. All
compensatory time in lieu must be used within one (1) year from the date it is accrued.

Compensatory time off in lieu will be encashed in the following instances and in accordance with the provisions of the overtime policy:

• If you accumulate more than one hundred and twenty (120) hours of overtime

• If you are relocated to a new Business Unit and have unavailed compensatory time off in lieu. In this case, the payment will be made before the relocation, and no time
off in lieu will be carried over to the new Business Unit

• When you resign from the Company

• If you are unable to take any accrued compensatory time off in lieu before the end of the year due to business reasons. In this instance, your Line Manager must inform
the HR department of the reasons the leave could not be taken and for the payment to be encashed

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 Professional fees

Your Salary and Benefits

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 Your Salary and Benefits
Your Salary

Your total compensation is made up of the monthly salary, mobile allowance and any other benefits which will be based on your job category/grade.

The date you join the Company will form the basis of all salary and benefit-related calculations and the cut-off date for monthly salary calculations will be the 22nd of each month.
The monthly salary will be paid directly to your bank account or by cash on or before the 25th of each month and you will have access to an electronic pay slip via the HR system.
Should the 25th of the month fall on a weekend or public holiday, the salary pay date will be the last working day before the weekend/public holiday.

If needed, you can apply for your salary as cash in advance up to 22 days for your worked days before monthly salary cut-off date. And the amount will be deducted in the
respective monthly salary.

Should you change your bank account, you must inform the HR department in writing. In instances where the Company has issued a letter to facilitate you in securing a loan or
credit facility, you must provide a clearance letter from the bank confirming that you do not have any outstanding liabilities before your salary payments are changed to a
different bank account.

Salary information is strictly confidential, and access is restricted to authorised personnel only. Unauthorised access and/or disclosure of salary information will be handled as per
the provisions of the Disciplinary policy.

Salary Deductions

The Company may make salary deductions from the monthly salary for any of the following reasons in accordance with the Labour Law:

• To recover an overpayment of salary made to you by the Company

• To recover advance paid salary

• As a disciplinary penalty imposed by the Company

The total monthly deductions for the disciplinary penalty will not exceed 20% of the monthly salary.

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 Your Salary and Benefits
Salary Increments

The Company may review your salary and may apply increments at its discretion based on its approved budgets. The following types of increments may be applied, as per
approvals from the CEO .

• Promotion related increment which results from salary adjustment when you are promoted from one job grade to another

• Merit increase which may be granted in recognition of good performance as per the performance management policy

Any changes to the salary resulting from these increments will be communicated to you in writing.

Transportation

Refer to Taurus policy guideline from Administration Department.

Loans

If you encounter genuine financial difficulty due to unforeseen circumstances, you may be eligible for a loan. When applying for a loan, you will need to provide accurate and
relevant information about your financial situation. In addition, supporting documentation may also be required to verify the nature of the loan. All loan requests will be reviewed
and approved on a case-by-case basis.

The Loan must be repaid however the repayment instalments and period of prepayments will be agreed on a case-by-case basis to ensure this is affordable.

Medical Cover

If you are employed as a full-time expatriate Employee, and your family members on family status, including your spouse and a maximum of two children under the age of 18, live
with you in Iraq, the Company will offer medical insurance coverage. You will be responsible for covering any medical expenses upfront and can later request reimbursement by
submitting a claim through HRMS, along with a scanned copy of a valid receipt.

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 Mobile Allowance
Table of entitlement
Grades Entitlement
7
8
9 0-25,000 IQD
10
11
12
13
14
15 0-35,000 IQD
16
17
18 10,000-60,000 IQD
19
20
21 20,000-70,000 IQD
22
23
24 Provided for top management as per need.
25

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 Professional fees

Growing with Us

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 Growing with Us
Performance Management

We endeavour to create a high-performance culture that is embedded through a robust performance management process which helps us to objectively assess and evaluate
individual performance on an ongoing and annual basis. Our annual performance management cycle runs from January to December and starts with setting clear expectations
outlining what you are expected to achieve and defining the behaviours you are expected to demonstrate on a day-to-day basis. The performance management process involves
four stages as illustrated below:

A formal 1-1 meeting with your Line A formal meeting between you and
1. Objective 2. Mid Year your Line Manager to review progress,
Manager to set SMART objectives that
Setting Performance provide feedback, and identify any
are cascaded from the strategic Review areas of support that may be needed
objectives of the Company

An opportunity for you to gather

A review of the performance feedback from the people that you work
evaluation results to ensure the with, reflect and self-evaluate and
3. Calibration of 4. End of Year
framework has been applied discuss your achievements in a formal
Results Performance 1-1 meeting with your Line Manager.
consistently across the Company and
communication of results Evaluation This will be followed by your Line
Manager’s evaluation

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 Growing with Us
Performance Related Bonus

We endeavour to recognise good performance.

Performance-based reward decisions are discretionary and may include an annual performance bonus and/or a merit increase. All bonus payments and/or merit increases are at
the Group CEO’s discretion and will only be triggered after certain thresholds are achieved in terms of the Company’s overall financial performance and your individual
performance rating after calibration.

Learning & Development

We strive to promote a culture of continuous learning and remain committed to investing in a range of learning interventions that help you acquire new skills and develop or
refresh existing skills.

We take a blended approach to learning based on the 70:20:10 principle, which combines on-the-job experiential learning, informal learning interventions which can include peer
learning, reading, research, attending conferences etc. and more conventional classroom-based training workshops.

In addition to the efforts the Company will make to contribute to your learning and development, we expect you to take ownership of your own learning optimise every
opportunity to acquire or develop skills through alternative and innovative ways of learning such as e-learning, gamification, micro learning etc.

From time to time, you may be required to attend various training programmes organized by the Company which will considered to be a working day. When you return to the
workplace, we expect you to apply the learning and share knowledge with the wider team. In addition, you may be asked to complete a training evaluation form to help the
Company assess the return on its investment.

If, for any reason, you cannot attend a programme that the Company has booked you on, you must inform your Line Manager and the HR department at the earliest opportunity
so that the replacement can be found. Failing to inform the Company or be absent from training without a valid reason will be considered unauthorized absence which will be
handled as per the provisions of the Disciplinary policy. In this instance, you may also be liable to pay the cost of the training programme.

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 Growing with Us
Financial Assistance for Academic Qualification/Professional Certification

You may be entitled to claim financial assistance if you wish to obtain an academic M.Sc. or B.Sc. degree and/or professional certification. In this instance the degree or
certification must meet one of the following criteria:

• The qualifications or certification is considered critical for the Company

• The qualifications or certification is in line with your job requirements

• The qualifications or certification is in line with your professional career plan

This provision only applies to one (1) academic degree however the number of Professional certifications is not limited.

All requests for financial assistance must be supported by a business case which is supported by the Head of Department and must be submitted to the HR department and will
be subject to the relevant approvals.

Once approved, financial assistance will be paid on a modular basis subject to you achieving the required pass mark on the first examination attempt. The cost of any repeat
examinations will not be borne by the Company. The Company reserves the right to recover any amount of assistance granted should you decide to discontinue the programme
or fail to achieve the intended certification.

According to the study/qualification cost, the following table indicates the required years of service to stay with the company after getting a degree:
Cost Required period of commitment
Up to 15,000 USD 3 years
More than 15,000 USD 5 years
Training Agreement

To ensure that the Company is able to achieve the return on its training investment, you will be required to sign a training agreement if you participate in a training program that
exceeds USD 1000 in cost and has been funded by the Company.

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 Growing with Us
Career Development

We are committed to providing you with opportunities for career progression and encourage you to take ownership of your career development. Our career development
framework has been designed to facilitate your growth and career development whilst ensuring the Company’s organisation structure remains lean and efficient.

Career planning is an important part of the career development process, and you are encouraged to think about your career aspirations and discuss this with your Line Manager.
To facilitate this, you and your Line Manager will be expected to meet to discuss your career aspiration, your readiness to take on different roles and what steps you need to take
to help you achieve your career goals.

Whether you decide to take a lateral move to enhance your skills and experience or take on a role at a higher grade with more responsibility, the Company will ensure that you
meet the role requirements of the target role and that business needs are not compromised by such moves.

Succession Planning

The Company follows a structured succession planning process to ensure that the critical roles across the Company are not left vacant thus exposing the Company to potential
risks. The succession planning framework is a two-pronged process that ensures that there is an active pipeline for critical roles and high potential individuals are identified and
supported to potentially fill these roles.

Being identified as a potential successor does not guarantee you the job role. Should a business-critical role become available, you will undergo an assessment process to
ascertain your readiness and to ensure you fulfil the minimum requirements of the role to ensure business needs are not compromised.

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 Professional fees

Engaging with Us

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 Engaging with Us
Employee Engagement

We encourage two-way, open communication between the Employees and the management team and care about your opinions and feedback on all Employee related matters. To
facilitate this, we undertake various initiatives and activities that will help us keep you happy and motivated in the workplace. This may include but not be limited to activities such
as Employee engagement & satisfaction surveys, townhall sessions, Employee focus groups, and team building events.

Everyone is encouraged to come together in both a professional and social setting through such events and activities and use this as an opportunity to get to know each other and
forge positive working relationships.

Corporate Events & Team Activities

We foster a culture of collaboration and cooperation in which every Employee feels part of one team. To increase Employee engagement and encourage us to come together in a
social setting, the Company will organise social events and activities from time to time. You are encouraged to participate and use this as an opportunity to get to know each other
in an informal environment and forge positive working relationships.

The HR Planning team will develop an annual calendar at the beginning of the year, detailing a list of corporate/social events planned throughout the year and will invite you to
help in organizing such events. The annual calendar will be presented to the Group HR Manager for approval.

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Reward and Recognition

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 Reward and Recognition
The Employee reward and recognition schemes are designed to recognise and reward Employees for their exceptional contribution towards the achievement of the Company’s
objectives. We offer a variety of reward and recognition schemes, which are outlined below:

On the Spot Award

Description

Target Audience • This award is available to all Employees

• The On the Spot Award is an instant recognition given to an Employee when they have gone over and above his/her job role to get the
Description
job done or deliver a service

• The Employee who receives the award will be presented with a personalised message on a GEM card in writing by his/her Line
Reward value
Manager

• Selection criteria for the award includes but may not be limited to:
✓ When an Employee goes over and above his/her job role to get the job done or deliver a service
✓ Effectively dealing with an unplanned crisis or unplanned workload
Criteria ✓ Exceptional customer service
✓ Innovative problem-solving
✓ Outstanding teamwork
✓ Going the extra mile to meet a deadline or achieve a task

Frequency • To ensure its relevance, the award should be presented either on the same day or shortly after

Nominations • All nominations should be made by the Employee’s Line Manager/Cross-Functional Manager

Approval • No approval is necessary

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 Reward and Recognition
Idea Box/Factory

Description

Target Audience • This award is available to all Employees

• The Idea Box/Factory Award will be granted to Employees who submit an exceptional proposal or idea that has a positive impact on the
Description
organisation, and which is not included in the business plan
• The winners will each receive a golden meddle.
Reward value • A formal written recognition via email will be sent to the respective Organisation announcing the winners
• The Employees selected for the award will get the opportunity to be involved in the implementation process
• Selection criteria of the award includes but may not be limited to innovative ideas that contribute to:
✓ Product/service development
✓ Cost savings
✓ Significantly increasing sales
✓ Process optimisation
Criteria
✓ Driving efficiencies across the department or Organisation
✓ Improving customer service levels
✓ Sustainability initiatives
✓ Health Safety & Environment initiatives
✓ New business ideas
Frequency • The award will be presented annually at a small ceremony
• An application with the proposal/idea from the Employee or his/her Line Manager must be documented and submitted to the Group HR
Nominations Manager by the end of each year. The nominations should include the Employee's name, organisation, a detailed description of the area for
improvement, an explanation of the innovative idea and its potential impact on the organisation
• The Engagement Committee, which is made up of the Group HR Manager and GMs/Heads of departments, will review all nominations. The
Approval Group CEO will make the final approval on the reward, which will be given to three (3) outstanding suggestions or ideas put forward by
Employees from different organisations
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 Reward and Recognition
Health and Safety Champion Award

Description

Target Audience • This award is available to all Employees/Teams, but it is not applicable to the HSE department and its staff

• The Health and Safety Champion Award recognises and rewards Employees or Teams who have demonstrated exceptional commitment to
Description
promoting health and safety in the workplace or have contributed to the establishment of a healthy and safe working environment

• The winners will each receive a reward of USD 200, which will be paid through the monthly payroll
Reward value • A certificate will be presented by the GM & HR department to the winning Employee/Team
• A formal written recognition via email will be sent throughout the Company announcing the winners
Selection of the award includes but may not be limited to:
• Demonstrate commitment to follow health and safety practices in the workplace (workplace safety rules, instruction, and
procedures).
• Works towards continuous improvement of health and safety issues in the workplace.
Criteria • Present a creative solution(s) to high potential health and safety concerns by consider reasonable cost, effort, and time
consuming.
• Demonstrate outstanding leadership in promoting a culture of safety for his/her team(s) and others
• Prevent a major safety, health, and environmental related accidents from happening include of serious personal injury, serious
property damage and serious environmental damage(s).
Frequency • The award will be presented quarterly at a small ceremony

• All nominations must be submitted by the HSE Managers to the HR Planning team by the end of each quarter or completion of a project. The
Nominations
nominations should include the Employee's name, Organization, and a brief explanation of why they deserve the award

• The GMs / Heads of Departments and the Group HR Manager will review all nominations. The Group CEO will make the final approval on the
Approval
reward, which will be given to three (3) Employees and/or Teams from different Department
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 Reward and Recognition
Long Service Award

Description
Target Audience • This award is available to all Employees
• The Long Service Award acknowledges and rewards Employees who have dedicated a significant number of years to the Company,
Description
demonstrating loyalty, commitment, and contribution to the Company’s success
• Extra leave entitlement will be awarded to Employees for their long service upon reaching the following milestones and updated annually:
✓ 5 years of service: 2 days extra leave entitlement
✓ 10 years of service: 4 days extra leave entitlement
Reward value
✓ 15 years of service: 6 days extra leave entitlement
✓ 20 years of service: 8 days extra leave entitlement
• A certificate will also be presented by the GM/CEO to all Employees who have reached their long service milestones

Criteria • All Employees who have completed 5, 10, 15 and 20-plus years of continuous service with the Company are eligible for the recognition

Frequency • The award will be presented annually at a small ceremony

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 Reward and Recognition
Recognition of Retired Employees

Description
Target Audience • This award is available to all Employees upon retirement from the Company, but it is not applicable to Consultants and Contractors

Description • The award celebrates the service and contributions of Employees who have retired from the Company

Reward value • The Lead HR Business Partner and his/her team will arrange a retirement celebration and will invite all Employees due to retire

Criteria • All Employees who retire from the Company are eligible for recognition

Frequency • The award will be presented quarterly at a small ceremony

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 Professional fees

Leaving Us

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 Leaving Us
Resignation

If you choose to end your employment with the Company voluntarily, you can do so by submitting a formal written resignation letter or email to your Line Manager which must be
approved by the Head of Department and respective General Manager (GM). The HR department will write to you to confirm acceptance of your resignation and your last working
day based on the applicable notice period. If for any reason you fail to serve your notice period, we reserve the right to deduct an equivalent amount from your end of service
settlement.

Based on your job role, the Company may decide to relieve you from your duties before the notice period is complete in which case you will remain on garden leave until the end
of your notice period which will be paid.

If you decide to end your employment during the probationary period, you can do so by informing your Line Manager and HR department in writing or email without any notice
period. Any entitlements accrued during the period of your tenure will be taken into account in calculating your final settlement.

Retirement

When you reach the retirement age of sixty (60) years, your employment contract will be terminated. The HR department will notify you at least three (3) months in advance to
ensure you have enough time to plan your exit.

In exceptional circumstances, The Company may extend your contract for a further period of one (1) year if you are considered a critical resource that is difficult to replace. This
extension will be granted on a case-by-case basis, based on the recommendation of your Head of Department and approval from the CEO. In this case, you may be required to
undergo a medical test to assess your continued fitness to remain in your role.

Upon retiring, you will be entitled to end of service benefit in accordance with the provisions of the Worker's Pension and Social Security Act.

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Termination

The Company reserves the right to terminate your employment for any of the following reasons:

• As a result of disciplinary action taken due to ongoing poor performance

• As a result of disciplinary action taken due to an act of gross misconduct or repeated acts of misconduct

• If you are deemed unfit for work by a competent medical authority and have been absent from work for six (6) months or more due to long-term sickness or because you
are incapacitated to the extent of 75% or more as result of a non-work-related personal injury or non-occupational illness, and cannot continue in the same role or take
up an alternative role in the Company

• If you or the Company decide not to renew the employment contract upon expiry of the fixed term

• If you are unable to fulfil your job responsibilities satisfactorily during your probationary period. In such cases, the Company can release your contract without notice
period

• If the job role is abolished as a result of redundancy and an alternative role is not available within the Company

• If an administrative or judicial decision compels the Company to halt operations or the Company is permanently closed

• In the unfortunate event of death in service

The notice period and/or any payments due to you as a result of the termination of employment with the Company will be handled as per the applicable Labour Law.

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Exit Formalities

The HR department will facilitate the exit clearance process and provide you with a list of formalities that need to be completed before your last working day. Your end payment
will be paid once you have completed these exit formalities.

You must provide a detailed handover to your Line Manager and/or your replacement during your notice period. The aim of the handover is to ensure that business continues as
normal without any delays or disruptions during the transition process.

If you are exiting due to resignation, you will be invited to attend an exit interview with the HR department. The aim of the interview is to explore your reasons for leaving and
identify any potential areas of improvement for the Company. Any matters discussed during the exit interview will be kept confidential.

You will be issued with an end of service certificate confirming details of the position(s) you held in the Company and employment tenure including the start and end date.

Dyar Abubakr Aziz

Electronically signed by:

Dyar Abubakr Aziz

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