REMUNERATION REGULATIONS Jeronimo Martins Polska SA in Kostrzyn, ul. Żniwna 5

Chapter 1: General Provisions

1. Remuneration is due for work performed.
2. An employee retains the right to remuneration for the period of non-performance of work only if the Labour Code or a specific provision so provides.
3. A position name indicated in these regulations or in other internal documents exclusively in the masculine gender is treated as a neutral form regardless of gender.

Chapter 2: Salary Components

1. Company employees may be paid monthly, hourly, or commission-based rates, as specified in their employment contracts. (…)
2. Employees employed in managerial and independent positions may receive a functional allowance.
3. In addition to their base salary, employees may receive a discretionary bonus, the amount of which is determined for each employee by their supervisor within the bonus fund allocated by the Employer for the organizational unit where the employee is employed. The decision to establish a bonus fund for a given organizational unit and the criteria to be used to determine the fund's amount is made by the Employer.
4. The discretionary bonus amount for store, warehouse, and production plant employees is reduced proportionally to the employee's absence. If the employer grants an annual discretionary bonus, it is also reduced proportionally to the employee's absence.(…)
5. For overtime and night work, in addition to the regular remuneration resulting from the basic pay rate, an allowance is payable in the amount of:
   ● 100% remuneration – for overtime work at night, on Sundays and public holidays that are not working days for the employee, in accordance with the applicable work schedule, as well as on a day off granted in exchange for work on a Sunday or public holiday, in accordance with the applicable work schedule.
   ● 50 % remuneration for overtime work falling on any day other than the one specified above.
   ● 20 % remuneration resulting from the basic pay rate for night work,
   An allowance of PLN 100% in overtime pay is also payable for each hour of overtime work resulting from exceeding the average weekly working time standard in the adopted settlement period, unless the exceeding of this standard was the result of overtime work for which the employee is entitled to an allowance for exceeding the daily standard (Article 1511 §1 of the Labor Code).
6. Employees managing the workplace on behalf of the employer and managers of separate organizational units may, if necessary, work outside of normal working hours without being entitled to remuneration or overtime allowance. Managers of separate organizational units are entitled to remuneration and overtime allowance for overtime work on Sundays and public holidays, provided they do not receive another day off in exchange for work on such a day.
7. The employer may award bonuses to employees. The Employer specifies the detailed rules and award period. (…)

Chapter 3: Wage Protection

1. An employee may not waive the right to remuneration or transfer this right to another person.
2. At the employee’s request, the Company shall make available for inspection the documents on the basis of which his remuneration was calculated.
3. Only the following amounts are deducted from the remuneration for work – after deduction of social security contributions and advance payment of personal income tax:
   ● amounts collected under an enforcement order to satisfy claims
   alimony,
   ● sums collected under an enforcement order to cover other debts
   than maintenance payments
   ● cash advances granted to the employee, 
   ● financial penalties provided for in Article 108 of the Labor Code.
4. Deductions are made in the order given in point 3 within the following limits:
   ● in the event of enforcement of maintenance payments – up to three-fifths of the remuneration,
   ● in the event of enforcement of other debts or deduction of cash advances – up to half of the remuneration.
5. The full amount of any amounts paid on the previous payment date for the period of absence from work for which the employee does not retain the right to remuneration shall be deducted from the remuneration.
6. Amounts other than those listed in points 3 and 5 above may be deducted from remuneration only with the employee's consent.
7. The following amounts of remuneration are free from deductions:
   a) the minimum wage, determined pursuant to separate provisions, payable to full-time employees after deducting social security contributions and personal income tax advances – with deductions of amounts enforced under enforcement titles to cover liabilities other than maintenance payments,
   b) 75% of the remuneration specified above with the deduction of cash advances granted to the employee,
   c) 90% of the remuneration specified above – with the deduction of the fines provided for in Article 108 of the Labour Code.
   8. In the cases specified in point 6 above, the following remuneration is free from deductions:
   a) specified in point 7 a) above – when deducting amounts due to the employer;
   b) 80% specified in point 7 a) above – when deducting receivables other than those specified in letter a).

1. (…)
2. In the event of the death of an employee during the employment relationship or during the period of receiving sickness benefits following its termination, the family of the deceased is entitled to a death benefit from the Company, paid in the amount and under the terms specified in the Labor Code.
3. An employee who meets the conditions for entitlement to a disability pension or retirement pension, and whose employment relationship has ended due to retirement or disability pension, is entitled to a severance payment in the amount of one month's salary.
4. In matters not regulated in these regulations, the provisions of the Labour Code and the Civil Code shall apply.
5. (…)
6. These Regulations come into force two weeks after being communicated to employees and at the same time repeal the Remuneration Regulations of 1 September 1999.