Code Fusion AI Employee Handbook

Employee Handbook Effective Date: 01/03/2025 Confidential Document – Internal Use Only

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CodeFusion AI Employee Handbook Welcome Message from the CEO Dear Team, Welcome to CodeFusion AI! We are thrilled to have you as part of our growing organiza- tion. Our vision is to create an innovative, collaborative, and inclusive work environment where each of you can thrive, contribute, and grow. At CodeFusion AI, we are committed to fostering a culture of excellence, integrity, and teamwork. Whether you have just joined us or have been part of our journey for years, your dedication and contributions play a vital role in our success. This handbook is designed to help you understand our policies, values, and expectations. It serves as a guide to ensure a smooth and rewarding experience at CodeFusion AI. Please take the time to read through it and reach out to HR if you have any questions. Together, let’s work towards building a future driven by innovation and collaboration. Dipraz Howlader CEO, CodeFusion AI 2

Contents 1 Employment Basics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1.1 Employment Classifications . . . . . . . . . . . . . . . . . . . . . . . 1 1.2 Working Hours & Attendance . . . . . . . . . . . . . . . . . . . . . . 1 2 Remote Work Policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Probation & Confirmation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3.1 Probation Period Duration (As per Section 4 of the Bangladesh Labour Act, 2006) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3.2 Evaluation During Probation . . . . . . . . . . . . . . . . . . . . . . . 3 4 Compensation & Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4.1 Salary & Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4.2 Bonuses & Allowances . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4.3 Calculation of One Year and Six Months: . . . . . . . . . . . . . . . . 3 5 Tax Policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5.1 Tax Deduction on Salary . . . . . . . . . . . . . . . . . . . . . . . . . 4 5.2 Filing of Tax Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 6 Leave Policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 6.1 Annual Leave . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 6.2 Sick Leave . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6.3 Maternity Leave . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6.4 Paternity Leave . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6.5 Casual Leave . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6.6 Public Holidays . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 7 Workplace Conduct & Code of Ethics . . . . . . . . . . . . . . . . . . . . . . 6 7.1 Anti-Harassment and Non-Discrimination Policy . . . . . . . . . . . . 6 7.2 Confidentiality and Data Protection . . . . . . . . . . . . . . . . . . . 6 7.3 IT Security and Unauthorized Access . . . . . . . . . . . . . . . . . . 6 7.4 Workplace Professionalism and Ethical Behavior . . . . . . . . . . . . 6 8 Performance & Career Development . . . . . . . . . . . . . . . . . . . . . . . 7 8.1 Performance Appraisal . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8.2 Training & Learning Opportunities . . . . . . . . . . . . . . . . . . . . 7 9 Grievance & Complaint Resolution . . . . . . . . . . . . . . . . . . . . . . . . 7 9.1 Grievance Reporting Procedure . . . . . . . . . . . . . . . . . . . . . . 8 9.2 Grievance Committee and Legal Compliance . . . . . . . . . . . . . . 8 9.3 Protection Against Retaliation . . . . . . . . . . . . . . . . . . . . . . 8 10 Exit Process & Final Settlement . . . . . . . . . . . . . . . . . . . . . . . . . 8 10.1 Resignation & Notice Period . . . . . . . . . . . . . . . . . . . . . . . 9 10.2 Termination Policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10.3 Final Settlement Process . . . . . . . . . . . . . . . . . . . . . . . . . 9 i

CodeFusion AI Employee Handbook 1 Employment Basics 1.1 Employment Classifications At CodeFusion AI, employees are categorized based on their employment status and nature of work. These classifications define the rights, benefits, and obligations of each type of employ- ment. The company ensures that all employment terms comply with the Bangladesh Labour Act, 2006 (Updated 2018). • Permanent Employees (As per Section 4 of the Bangladesh Labour Act, 2006) – Employees who have successfully completed their probation period and received a con- firmation letter are considered permanent employees. • Probationary Employees – Employees under evaluation who may be extended or con- firmed based on performance. • Contractual Employees – Employees hired for specific projects or a fixed term. • Part-Time Employees – Employees working fewer hours per week than full-time em- ployees. • Interns & Trainees – Employees undergoing training with potential full-time hiring opportunities. 1.2 Working Hours & Attendance At CodeFusion AI, maintaining a consistent and professional work schedule is essential for collaboration, productivity, and business success. The company follows a standard work sched- ule while offering some flexibility for employees. Standard Work Hours (As per Section 100 of the Bangladesh Labour Act, 2006) • Employees are expected to work 8 hours per day and 40 hours per week, excluding meal and rest breaks. • The maximum work limit, as per Section 100, is 48 hours per week, with a maximum extension up to 60 hours per week, including overtime. • The official workweek runs from Sunday to Thursday. • Employees should adhere to their assigned work schedules unless otherwise approved by management. Core Working Hours • The company maintains core working hours from 11:00 AM to 8:00 PM, during which all employees are expected to be available for meetings, discussions, and collaboration. • Employees may adjust their start and end times before or after core hours, based on prior approval, as long as the required daily working hours are met. 1

CodeFusion AI Employee Handbook Attendance & Punctuality • Employees must ensure regular attendance and be punctual in reporting to work. • As per Section 23 of the Labour Act, habitual lateness or unauthorized absenteeism may lead to disciplinary action, including salary deductions or termination. • If an employee is unable to attend work due to illness or personal reasons, they must notify their manager or HR as soon as possible. Breaks & Lunchtime (As per Section 101 of the Bangladesh Labour Act, 2006) • Employees are entitled to one (1) hour of lunch break if they work for more than six (6) hours per day. • Employees working 5-6 hours per day are entitled to 30 minutes of break. • The lunch break should be taken between 12:30 PM and 2:30 PM, ensuring that teams remain available during core hours. 2 Remote Work Policy • Eligibility for Remote Work: Employees must receive prior approval from management to work remotely. • Working Hours Expectation: Remote employees are expected to follow the same work schedule, attend virtual meetings, and remain available during core hours. • Work Setup: Employees working remotely should maintain a professional work envi- ronment and have access to a stable internet connection to ensure productivity. • Security & Confidentiality: Employees must follow company data protection policies. 3 Probation & Confirmation 3.1 Probation Period Duration (As per Section 4 of the Bangladesh Labour Act, 2006) • Technical Staff (Software Developers, Engineers, Designers, etc.) – 3 months probation. • Clerical & Administrative Staff – 6 months probation. • Employees cannot be considered permanent until they have successfully completed their probation period. • If an employee’s performance is not satisfactory, the probation period may be extended for an additional 3 months, as per Section 4 of the Bangladesh Labour Act, 2006. 2

CodeFusion AI Employee Handbook 3.2 Evaluation During Probation • Employees will receive regular feedback and performance evaluations from their man- agers. • The evaluation will assess factors such as work quality, teamwork, communication, punc- tuality, and adherence to company values. • If an employee demonstrates satisfactory performance, their position will be confirmed as permanent upon completing the probationary period. 4 Compensation & Benefits Salary Component Description Basic Salary 50% of gross salary. House Rent Allowance (HRA) 25% of the gross salary. Medical Allowance 10% of the gross salary. Conveyance Allowance 5% of the gross salary. Entertainment 5% of the gross salary. Utility 5% of the gross salary. Table 1: Salary Breakdown at CodeFusion AI 4.1 Salary & Payments • Salaries are paid via bank transfer within the first 7 days of the following month, as per Section 123 of the Bangladesh Labour Act, 2006. • Employees must ensure their bank details are up to date with HR to avoid payment delays. 4.2 Bonuses & Allowances • Festival Bonus: Employees are entitled to two 50% salary bonuses per year, usually disbursed during religious or national festivals, in compliance with Section 111 of the Bangladesh Labour Act, 2006. Employees become eligible for the festival bonus after completing one year at CodeFusion AI, including the probationary period. • Performance Bonuses: Employees may receive performance-based bonuses based on annual evaluations, aligning with company goals and objectives. 4.3 Calculation of One Year and Six Months: As per Section 2(35) of the Bangladesh Labour Act, 2006, a year is defined as twelve con- secutive months of service under the same employer, with a minimum of 240 working days. Similarly, a six-month period is calculated as six consecutive months of service with at least 120 working days. 3

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

CodeFusion AI Employee Handbook 6.2 Sick Leave • Employees are entitled to 14 days of paid sick leave per year, as per Section 116 of the Bangladesh Labour Act, 2006. • If sick leave exceeds two consecutive days, a medical certificate from a registered doctor is required for availing sick leave. The medical certificate must clearly state the illness and the recommended rest period. • Employees must inform their supervisor as soon as possible when taking sick leave. 6.3 Maternity Leave • Female employees are entitled to 16 weeks of maternity leave (8 weeks before and 8 weeks after childbirth), as per Section 45 of the Bangladesh Labour Act, 2006. • Employees must notify HR at least eight weeks before the expected delivery date and provide necessary medical documentation. • Maternity leave is fully paid, provided the employee has completed at least 12 months of continuous service before taking leave. • Maternity leave can be utilized twice in the entire service period. 6.4 Paternity Leave • Male employees are entitled to 7 days of paid paternity leave to support their spouse during childbirth. • Employees must notify HR at least eight weeks before the expected delivery date and provide necessary medical documentation. • Paternity leave can be utilized twice in the entire service period. 6.5 Casual Leave • Employees are entitled to 10 days of paid casual leave per year for urgent personal mat- ters, as per Section 115 of the Bangladesh Labour Act, 2006. 6.6 Public Holidays • Employees are entitled to paid public holidays as per government announcements, in accordance with Section 118 of the Bangladesh Labour Act, 2006. • The number of public holidays may vary based on government and company policies. 5

CodeFusion AI Employee Handbook 7 Workplace Conduct & Code of Ethics At CodeFusion AI, we are committed to maintaining a professional, ethical, and inclusive work environment. Employees are expected to uphold the highest standards of integrity, respect, and accountability in the workplace. This section outlines key principles and policies to ensure a safe and ethical work culture, in compliance with the Bangladesh Labour Act, 2006 (Updated 2018). 7.1 Anti-Harassment and Non-Discrimination Policy • No workplace harassment, discrimination, or bullying is tolerated. All employees are expected to treat each other with dignity and respect. • Any form of verbal, physical, psychological, or sexual harassment is strictly prohibited, as per Section 332 of the Bangladesh Labour Act, 2006. • Employees experiencing or witnessing harassment should immediately report the inci- dent to HR or designated compliance officers for appropriate action. • Retaliation against employees who report misconduct in good faith is strictly prohibited. 7.2 Confidentiality and Data Protection • Employees must ensure confidentiality of company data and are prohibited from sharing sensitive information with unauthorized parties. • Misuse or unauthorized disclosure of company data, trade secrets, or proprietary infor- mation will result in disciplinary action and potential legal consequences. • Employees must comply with CodeFusion AI’s IT security policies and guidelines when handling confidential information. 7.3 IT Security and Unauthorized Access • Unauthorized access to IT systems, databases, or confidential files is strictly prohibited. • Employees must use company-provided credentials responsibly and not share passwords or access keys. • Any security breaches, phishing attempts, or suspicious IT activities must be reported to the IT department immediately. • Employees are strickly prohibited to share project details, and codes with unauthorized person. 7.4 Workplace Professionalism and Ethical Behavior • Employees are expected to uphold professionalism, honesty, and integrity in all work- place interactions. • Conflicts of interest must be disclosed to management to prevent ethical violations. 6

CodeFusion AI Employee Handbook • Employees should avoid behavior that disrupts workplace harmony or negatively affects colleagues and business operations. 8 Performance & Career Development At CodeFusion AI, we are committed to fostering a culture of continuous improvement, pro- fessional growth, and employee development. This section outlines our performance evaluation and career advancement policies, ensuring that employees receive fair recognition and learning opportunities in compliance with the Bangladesh Labour Act, 2006 (Updated 2018). 8.1 Performance Appraisal • Employees undergo an annual performance review, during which their contributions, skills, and achievements are assessed. • Performance evaluations directly influence salary increments, promotions, and profes- sional development opportunities. • The appraisal process is designed to be transparent, fair, and objective, with a focus on measurable goals, key performance indicators (KPIs), and competency assessments. • Supervisors and HR managers provide constructive feedback and performance improve- ment plans where necessary. • Employees have the right to discuss their appraisal results and request clarification or career development advice. 8.2 Training & Learning Opportunities • Employees are encouraged to participate in internal and external training programs, work- shops, and professional certifications to enhance their skills. • Section 205 of the Bangladesh Labour Act, 2006 mandates that employers should facili- tate skill development programs to enhance workforce productivity. • The company may offer reimbursement or sponsorship for industry-relevant certifications based on management approval. • Employees who successfully complete sponsored training programs may be required to serve the company for a specified period to ensure a return on investment in learning and development. • Continuous learning and participation in training programs are taken into consideration during performance evaluations and career progression. 9 Grievance & Complaint Resolution At CodeFusion AI, we are committed to providing a fair, respectful, and open work envi- ronment where employees can voice concerns and seek resolution to workplace issues. The grievance resolution process ensures transparency, confidentiality, and adherence to the Bangladesh Labour Act, 2006 (Updated 2018). 7

CodeFusion AI Employee Handbook 9.1 Grievance Reporting Procedure • Employees experiencing workplace issues should first report their grievance to their im- mediate supervisor or manager. • If the issue remains unresolved or if the complaint involves the supervisor, employees may escalate their concern to the HR department for confidential handling. • Employees may submit grievances verbally or in writing to HR, who will acknowledge the complaint and initiate an investigation where necessary. • HR will ensure a fair, unbiased, and prompt resolution while maintaining confidentiality. • Employees have the right to seek clarification, request mediation, or appeal decisions if they feel their grievance has not been addressed properly. 9.2 Grievance Committee and Legal Compliance • As per Section 33 of the Bangladesh Labour Act, 2006, every company with more than 50 employees must establish a Grievance Committee to review and resolve complaints. • The Grievance Committee should consist of equal representatives from both management and workers to ensure a fair decision-making process. • The committee must provide a resolution within 30 days of receiving the complaint, as mandated by law. • Employees who feel their complaints have not been adequately addressed may seek legal redress through appropriate labor authorities. 9.3 Protection Against Retaliation • Employees raising complaints in good faith are protected from any form of retaliation or discrimination. • Any act of retaliation against an employee for filing a grievance will be subject to disci- plinary action. • Confidentiality will be maintained throughout the grievance resolution process to protect the complainant. 10 Exit Process & Final Settlement At CodeFusion AI, we ensure that employee exits are managed professionally, transparently, and in compliance with the Bangladesh Labour Act, 2006 (Updated 2018). This section out- lines the resignation process, notice periods, termination policies, and final settlement proce- dures. 8

CodeFusion AI Employee Handbook 10.1 Resignation & Notice Period • Employees who wish to resign must provide a written resignation letter to their immedi- ate supervisor and HR. • As per Section 27 of the Bangladesh Labour Act, 2006, employees are required to serve a 60-day notice period before resigning. • During the notice period, employees are expected to complete pending work, hand over responsibilities, and assist in knowledge transfer. • HR will process the resignation, conduct an exit interview, and issue a clearance certifi- cate upon successful completion of the exit process. • Employees failing to serve the full notice period may be required to pay an equivalent amount of their salary in lieu of notice, unless waived by management. 10.2 Termination Policy • The company reserves the right to terminate employment under circumstances such as misconduct, poor performance, redundancy, or business needs. • As per Section 26 of the Bangladesh Labour Act, 2006, permanent employees must re- ceive 120 days’ prior notice or payment in lieu of notice before termination. • For employees under probation, contractual employees, or those classified as non-permanent, the company must provide 60 days’ prior notice or compensation in lieu of notice. • Terminated employees are entitled to a final settlement, including unpaid wages, accrued leave encashment, and any other dues. • If an employee is dismissed due to misconduct, as per Section 23 of the Bangladesh Labour Act, 2006, the company may terminate employment without notice. • Employees have the right to appeal against termination decisions as per labor law provi- sions. 10.3 Final Settlement Process • Upon resignation or termination, HR will initiate the final settlement process. • Employees will receive payment for unpaid salary, and any other entitlements. • Full and final payments will be processed within 30 days from the last working day, in accordance with Section 123 of the Bangladesh Labour Act, 2006. • Employees must return all company assets, documents, and credentials before receiving their final dues. 9

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Bibliography [1] Bangladesh Labour Act, 2006 (Updated 2018). Government of Bangladesh. [2] Section 23: Dismissal for Misconduct, Bangladesh Labour Act, 2006. [3] Section 26: Termination of Employment, Bangladesh Labour Act, 2006. [4] Section 27: Employee Resignation, Bangladesh Labour Act, 2006. [5] Section 33: Grievance Committee Formation and Resolution, Bangladesh Labour Act, 2006. [6] Section 45: Maternity Leave, Bangladesh Labour Act, 2006. [7] Section 111: Festival Bonuses, Bangladesh Labour Act, 2006. [8] Section 115: Casual Leave, Bangladesh Labour Act, 2006. [9] Section 116: Sick Leave, Bangladesh Labour Act, 2006. [10] Section 118: Public Holidays, Bangladesh Labour Act, 2006. [11] Section 123: Wage Payment Regulations, Bangladesh Labour Act, 2006. [12] Section 205: Employer’s Responsibility for Training, Bangladesh Labour Act, 2006. [13] Section 264: Provident Fund Regulations, Bangladesh Labour Act, 2006. [14] Section 332: Prohibition of Harassment, Bangladesh Labour Act, 2006. [15] Section 111: Festival Bonuses, Bangladesh Labour Act, 2006. [16] Section 264: Provident Fund Regulations, Bangladesh Labour Act, 2006. [17] National Board of Revenue (NBR), Bangladesh. [18] Section 50: Deduction at Source from Salaries, Income-tax Ordinance, 1984. [19] Section 75: Penalties for Non-filing of Tax Returns, Income-tax Ordinance, 1984. 11