Remote Working Policy

Purpose and Scope

This policy has been prepared by TAXTEN INFORMATION TECHNOLOGIES INC. based on Article 14 of the Turkish Labor Law No. 4857, which defines remote work as "an employment relationship established in writing where employees perform their work at home or outside the workplace using technological communication tools, as part of the employer’s organizational structure."

This policy applies to all employees of TAXTEN INFORMATION TECHNOLOGIES INC.

Fundamental Principles

• Arrangements regarding the remote workplace must be completed before remote work begins. The procedures for covering costs arising from these arrangements are determined jointly by the remote employee and the employer.

• Materials and work tools necessary for the production of goods and services shall, unless otherwise agreed in the employment contract, be provided by the employer. The principles of use, as well as maintenance and repair conditions of these tools, must be clearly communicated to the remote employee. The list of work tools provided by the employer must be delivered to the employee in writing. A signed copy of this document is to be stored in the employee’s personnel file by the employer.

• In our company, the method and time intervals for communication during remote work are mutually agreed upon by the remote employee and the employer.

• Our company informs remote employees about the rules and regulations concerning the protection and sharing of company data related to the workplace and the nature of the work, and takes necessary measures for data protection. The definition and scope of the data to be protected is specified in the employment contract. The remote employee is obliged to comply with the company’s internal rules regarding data protection as defined by the employer.

• The time period and schedule for remote work are specified in the employment contract. Within the legal limitations set by the legislation, the working hours can be modified upon mutual agreement. Overtime work may only be performed upon the employer’s written request and with the employee’s consent, in accordance with applicable legal provisions.

• Taking into account the nature of the remote employee’s work, our company ensures occupational health and safety by providing necessary training, conducting health supervision, informing the employee, and taking appropriate safety measures related to the equipment supplied.