CodeFusion AI Employee Handbook For the purpose of bonuses and other benefits, employees must have completed the respec- tive periods without any break in service except those allowed by the law (e.g., approved leaves, public holidays). Acceptable Leaves for Eligibility Calculation: As per the Bangladesh Labour Act, the following types of leave are considered valid and do not break the continuity of service: • Casual Leave: Up to 10 days per year (Section 115) • Sick Leave: Up to 14 days per year (Section 116) • Annual Leave with Wages: 1 day for every 18 days worked (Section 117) • Maternity Leave: 16 weeks (8 weeks before and 8 weeks after delivery) for female employees (Section 45) • Public Holidays: Official government-declared holidays (Section 118) • Authorized Leave: Any other leave officially approved by the employer that does not count as an employment break. 5 Tax Policy 5.1 Tax Deduction on Salary As per Section 50 of the Income-tax Ordinance, 1984, employers are required to deduct income tax at the source from employee salaries. The tax deduction rate is determined based on the taxable income slabs set by the National Board of Revenue (NBR). 5.2 Filing of Tax Returns • Employees must file their annual income tax return with the National Board of Revenue (NBR) by the due date. • Proof of Tax Deduction at Source (TDS) must be obtained from the employer. • Failure to file tax returns may result in penalties as per Section 75 of the Income-tax Ordinance, 1984. 6 Leave Policy At CodeFusion AI, we recognize the importance of rest, health, and family obligations. The company offers various leave benefits in compliance with the Bangladesh Labour Act, 2006 (Updated 2018). None of the leaves cannot be carried forward to the next year. Below are the different types of leave available to employees: 6.1 Annual Leave • Employees are entitled to 18 days of annual leave per year. • Employees earn 1 day of leave for every 18 days worked, provided the employee has completed the probationary period, as per Section 117 of the Bangladesh Labour Act, 2006. 4