Service Rules
Date: 10th February 2026
TABLE OF CONTENTS
1. INTRODUCTION 3
2. WORKING HOURS 3
2-1 Working Hours 3
2-2 Recording The Time 3
2-3 Punctuality 4
2-4 Attendance and Absenteeism 4
2-5 Lunch Break 4
2-6 Overtime 4
3. RECRUITMENT OF NEW EMPLOYEES 5
3-1 New Employment 5
3-2 Probationary Period 5
3-3 Transfer 5
3-4 Personal Particulars 5
4. REMUNERATION 5
4-1 Payroll Date 5
4-2 Overtime Payment 6
4-3 Deduction 6
4-4 Increment. 6
4-5 Annual Bonus 6
4-6 Transportation Allowance 6
4-7 Travelling Allowance 7
5. REIMBURSEMENT OF EXPENSE 7
6. HOLIDAYS AND LEAVE 8
6-1 General 8
6-2 Procedure for Taking Leave 8
6-3 Paid Annual Leave 9
6-4 Maternity Leave 9
6-5 Sick Leave 10
6-6 Casual Leave 10
6-7 Festival Leave and Compensatory Leave if the Employee had to Work on Festival Holiday or 10
Weekly Holiday 10
6-8 Leave Without Pay 11
6-9 Payment for Un-Availed Leave Error! Bookmark not defined.
7. PERSONAL INCOME TAX 11
8. EXCLUSIVE SERVICE 11
9. ABSENCE 11
10. DISCIPLINARY ACTION AND INSTANT DISMISSAL 11
11. RESIGNATION FOR PWERSONAL REASONS 12
12. NOTICE OF TERMINATION 13
13. RETIREMENT…………………………………………………………………………………..………………15
14. CONFIDENTIALITY 13
15. BANGLADESH LIAISON OFFICE PROPERTIES 13
16. RETAREMENT ALLOWANCE 13
17. Sexual harassment…………………………………………………………………………………
18. Others 13
INTRODUCTION
1-1 This employee’s handbook sets our terms and conditions to help you (the “Employee”) learn more about Toyoshima & Co., Ltd. Bangladesh office. Its sole purpose is to summarize the Bangladesh Office’s personal policies and procedures and to set forth facts that will be useful to know throughout your employment here.
1-2 We suggest that you familiarize yourself with the contents of this Employee Handbook and keep it available for reference when you have any questions. If Bangladesh Liaison Office revises any of the provisions in this handbook, you may expect to receive a copy of such revisions. Bangladesh Office retains the right to revise or modify any policies or procedures in the handbook without advance notice and at its sole discretion.
1-3 We cannot anticipate every circumstance or answer every question, so the management will address situations that are not covered in this handbook on a case to case basis. Do feel free to approach the HR Representatives and Management if you have any questions, comments or concerns.
1-4 This handbook is the property of Bangladesh Liaison Office and shall be applicable to all employees under the Bangladesh Office employment. Please do not make copies or circulate without prior approval from the management.
WORKING HOURS
2-1 Working Hours
General working hours are Saturday to Thursday, 8:00 AM to 5:00 PM.Regarding Saturday work, employees will have alternating working Saturdays and Saturdays off every other week.
*The Bangladesh Office reserves the right to revise the above time by giving prior notice to Employees.
2-2 Recording The Time
All employees including management are required to maintain an accurate record of all time worked with the Bangladesh Office working form format.
Employees will be responsible for recording their own hours at the beginning and end of work shift, for meal breaks, and when employees enter and leave the office for personal reasons.
Working time record form in-out is one of the important evidence for calculation of wages, overtime pay and holiday work pay. Therefore, the working time record form is the duty and responsibility of employees to show good faith by recording the working time form by own self. All employees must record both start working and return on the working time form arranged by the Bangladesh Office by own self.
Recording the working time form for or by others will be deemed dishonestly and will be considered for serious disciplinary penalty action, inclusive the dismissal of both employees.
Working time record form should be submitted to manager by 1st week of the following month.
2-3 Punctuality
The Management expects all the employees to be at work on time and considers punctuality to be one of the most important disciplines for the employees to observe strictly.
2-4 Attendance and Absenteeism
Attendance is a key factor in your job performance. Regular Absenteeism from work is unacceptable as it affects the Bangladesh Office’s operations. Excessive absences (whether excused or unexcused), Tardiness or leaving early is unacceptable. If you are absent for any reason or plan to arrive late or leave early, you must notify your supervisor and the Accounts/Administration Department as far in advance as possible and no later than the start of office start working hour.
2-5 Lunch Break
One (1) hour between 13:00 PM to 14:00 PM. Due to the preference of the completion of work lunch time will start after the completion of work.
2-6 Overtime
From time to time, it may be necessary for you to work on altered work schedules, which may include evening, weekends and gazette public holidays according to The Bangladesh Labor Act of 2006, 2013, 2018, and the 2025 Amendment to the Bangladesh Labor Act, as well as the Bangladesh Labor Rules of 2015. If the occasion arises that you will be required to work on altered work schedule, you will be given as much advance notice as possible. All overtime work must be pre-authorized by your supervisor or the Management.
RECRUITMENT OF NEW EMPLOYEES
3-1 New Employment
The Bangladesh Office shall evaluate, select and employ, at its own discretion, those persons(s) who meet the requirements and selection criteria of the Bangladesh Office. New Employees shall submit the following documents within one (1) week from the date of joining for registration.
National Identity Card
Appointment Letter which is signed by Employee.
Any other documents required by the Bangladesh Office.
Change, if any in information & details as contained in the documents above mentioned, shall be immediately reported by the Employees without delay to his/her supervisor.
3-2 Probationary Period
Probation period shall be 3 (Three) months from the commencement date. However, the period of probation may be extended by an additional period of three months if, for any circumstances, it has not been possible to determine the quality of your work within the first three months’ period of probation.
During the probationary period, the Bangladesh Office may terminate the employment by giving at least 30 days’ notice.
3-3 Transfer
The Bangladesh Office shall have the right to transfer you to work in any section and department at any time during the term of employment. Such a transfer does not entail a change to the determent of your terms of employment unless caused by negative performance appraisal.
3-4 Personal Particulars
Any change of your personal particulars, please inform Accounts/Administration Department.
Example: Home Address, Marital Status and etc.
REMUNERATION
4-1 Payroll Date
Generally, all employees shall be paid their monthly salaries by 7th working days of each month. Your monthly salary shall be paid by fund transfer through Bangladesh Office’s Bank account.
4-2 Overtime Payment
Oovertime works must be requested and approved by Head of Department or in-charge. All overtime claims must be recorded on a staff attendance sheet and verified by Head of Department or authorized Manager on the same day or the next working day.
Overtime calculation is based on the basic salary of the Bangladesh Office excluding incentive fee and allowance. But Bangladesh Office is allowed to record the overtime hours which must not exceed total 60 hours per week.
4-3 Deduction
No deduction shall be made from the wages except those that are permitted under the payment of The Bangladesh Labor Act of 2006, 2013, 2018, and the 2025 Amendment to the Bangladesh Labor Act, as well as the Bangladesh Labor Rules of 2015
4-4 Revision
Salary shall be reviewed annually. However, the basic policy of the Bangladesh Office is to assess every Employee's salary based on individual performance, the market conditions in the Bangladesh business community from time to time by the Office.
4-5 Annual Bonus
The Employees shall receive two festival bonuses on each year on the occasion of Eid-ul-Fitr
and
Eid-ul-Azha. Each Bonus payment shall be 1 basic salary if the Employees completed 12 months.
If not completed 12 months, Employee shall follow the suitable condition under this section.
Every employee, who has complete probation period but less than 12 months, may be eligible for
bonus of 30% of gross salary in each time.
Every Employee, who has worked as Probationer may not be eligible to get bonus.
4-6 Transportation Allowance
As the transportation allowance is different for each Employee, please refer to your Letter of Appointment.
4-7 Travelling Allowance
The Employees shall be provided by the following content:
Eligible classes of transport
Air Flight --- Economy,
Ship --- 2nd cabin,
Train --- Standard class
Handling and Miscellaneous fees
The Bangladesh Office will provide handling charges for passport, visa, vaccination charges, & necessary handling charges.
Transport
The Bangladesh Office will cover driver to and from airport. All Transport for work related purpose in overseas will be paid for by the Office.
Overseas Travelling Allowance
Based on the travel allowance revised in January 2024.
Travel Insurance
The Bangladesh Office will cover travel insurance for employees who are travelling overseas.
Approval & Requirement for Business Trip
All Domestic & International travel needs prior approval from the Management. This approval should be obtained before making any travel booking & arrangements. The approval may be done through email.
REIMBURSEMENT OF EXPENSE
Every Employee may be entitled to the reimbursement of the expenses incurred. Any false claims in the expense statement will lead to termination of the employment. All travel & conveyance expenses will be claimed based on attached receipts.
Any discrepancies noticed in the expense sheet will not be considered for payments. The same will be rejected and returned to the respective Management.
HOLIDAYS AND LEAVE
6-1 General
Every employee may be granted, at the sole and absolute discretion of the Bangladesh Office, the following leaves subject to supervisor’s approval:
Paid Annual Leave;
Maternity Leave;
Sick Leave;
Casual Leave;
Compensatory leave;
Leave Without Pay.
Any leave taken in excess of that stated in succeeding No. 6-3, 6-4, 6-5, 6-6 and 6-7 shall be treated as an unpaid leave.
6-2 Procedure for Taking Leave
Employees who seek to take leave shall obtain the prior permission of his/her supervisor in the specified form and the Bangladesh Office may alter the timing of the Employee's leave in view of the requirements of the Bangladesh Office. Written applications should be submitted to the respective head of department for approval.
(a) 5 consecutive days or more: in advance
(b) Less than 5 consecutive days: 1 week in advance.
(c) If due to urgent reasons the leave applied for is to commence on the date of application, it will be approved by the decision of Country Manager. At the time of urgent reasons, the order of leave shall be given on the same day.
In the event of absence from work due to illness or other causes, the employee may take sick leave.
In this case, the employee must endeavor to inform the Management on or before 8:00AM
the same day and must produce a medical certificate issued by the government medical officer or a Bangladesh registered general medical practitioner and/or acceptable reasons, otherwise disciplinary action shall be taken.
If the employees taking leave, for justifiable reasons, is unable to take prior permission as abovementioned, he/she shall communicate or notify the Bangladesh Office, by any means personally or by due representative within the first 2 days of his/her leave and shall report the same clearly stating the reasons within the day upon resuming work. In absence of such notification or report, the leave shall be treated as no pay leave, and the employees may be subject to disciplinary action, at the discretion of the Bangladesh Office.
6-3 Paid Annual Leave (Based on the provisions regarding annual paid leave and retirement
allowance revised in June 2025.)
Every Employee who has completed a period of 12 months continuous service with Bangladesh Office shall be entitled to, during the subsequent period of 12 months, take paid Annual Leave of 16 days per year. The period of leave includes any holiday which may occur during such period.
If an Employee does not, in any period of 12 months, take the leave wholly or partly to which he is entitled as mentioned above, any such un-availed leave shall be added to the leave to be allowed to him, in the succeeding period of 12 months. However, an adult Employee shall cease to earn Annual Leave, when the earned leave due to him amounts to 60 days. However, this limit does not include any leave refused upon application by an Employee.
C: Operations shall be conducted in accordance with the Bangladesh Labor Act of 2006, 2013, 2018, and its 2025 amendment, as well as the Bangladesh Labor Rules of 2015.
6-4 Maternity Leave
The female employees under continuous contract shall be granted the statutory number of maternity leaves. For example, a total of 120 days with pay during maternity period. Such maternity leave normally begins 60 Days before the expected date of confinement and ends 60 Days after the actual date of confinement. All kind of maternity benefit will be provided and calculated based on the chapter 4 of Bangladesh Labor Act of 2006, 2013, 2018, and its 2025 amendment, as well as the Bangladesh Labor Rules of 2015.
There will be no annual leave charged against the maternity leave.
The female Employees requesting maternity leave shall furnish to the Bangladesh Office a medical certificate issued by a registered midwife or a registered medical practitioner certifying that she is pregnant and specifying the expected date of her confinement.
Leave taken on the grounds of illness or disability or in any matters arising out of the pregnancy or confinement before or after the 60 Days maternity leave shall be charged to annual leave and/or no pay leave.
Upon return to work, the female Employees shall furnish the Bangladesh Liaison Office a medical certificate issued by a registered midwife or a registered medical practitioner indicating her actual date of confinement.
6-5 Sick Leave
If sick leave is taken, medical certificate is required. The Employees shall be entitled to 14 days as sick leave per year. Such leaves shall not be accumulated and carried forward to the succeeding year.
6-6 Casual Leave
Every Employee shall be entitled to paid casual leaves for 10 days in a calendar year. Such leaves shall not be accumulated and carried forward to the succeeding year.
With Bangladesh Office policy, casual leave is consumed mainly for ceremonial occasions as below and the limitation of consumption is set by occasion. For the exceptions or special occasions, the Employee shall confirm the management.
The principal Marriage: 3 days
Wife's delivery: 1day
Son or daughter marriage: 1day
Brother or sister marriage: 1day
Death of parent, spouse, child: 3 days
Death of spouse parent: 1day
6-7 Festival Leave and Compensatory Leave if the Employee had to Work on Festival Holiday or
Weekly Holiday
Every Employee is entitled to enjoy 13 days (Section 118 of Bangladesh Labor Act of 2006, 2013, 2018, and its 2025 amendment, as well as the Bangladesh Labor Rules of 2015.) in a calendar year as festival holiday as per schedule to be circulated by the Bangladesh Liaison Office at the beginning of the year.
If any Employee works on festival holidays, he/she will be entitled to 2 additional day’s holidays per day of work as compensatory with full pay and a substitute holiday.
If any employee works on weekly holiday, he/she may get a substitute holiday for the said holiday.
6-8 Leave Without Pay
Any leave taken in excess of that stated in preceding No.6 or which are not paid in nature as per The Bangladesh Labor Act of 2006, 2013, 2018, and the 2025 Amendment to the Bangladesh Labor Act, as well as the Bangladesh Labor Rules of 2015. shall be treated as an unpaid leave.
PERSONAL INCOME TAX
The Bangladesh Liaison Office shall withhold Individual income tax as required by Bangladesh Income Tax Act 2023 from monthly salary if his salary fall under the minimum Tax limit. The personal income tax is comply to the Bangladesh Labour Act and Labour Rules requirement if any revisions.
EXCLUSIVE SERVICE
While employed by the Bangladesh Office, you shall devote your whole time and attention to the service of Bangladesh Office and shall not be engaged in any other business, company or concern without the written consent of the Bangladesh Office.
ABSENCE
In the event of absence from work through illness or other cases, the employee must endeavor to inform the Management on or before 8:00AM of the same day and must produce a medical certificate issued by the government medical officer and/or acceptable reasons; otherwise disciplinary action shall be taken.
DISCIPLINARY ACTION AND INSTANT DISMISSAL
The Employer may give punishment to the Employees as stipulated by Section 23 and 24 of the Labour Act 2006 amended on 2013 for the criminal conviction or misconduct on employee’s part. Prior to giving the punishment for misconduct, the employer shall conduct the enquiry and formalities according to the following procedure as per Section 24 of the Act:
you have obligation to inform your superior if you did conviction or illegal act before;
The allegations against him are recorded in writing;
A copy of such allegation is given to him and he is given a period of at least seven days for hearing;
He/she is given an opportunity of being heard;
The enquiry needs to be conducted within 60 (sixty) days;
He/she is found guilty, after enquiry;
The Employer or the manager approves of such order;
The Employees being convicted for criminal offence, violating the Rules (which may get considered as willful disobedience) or falling into any of the following cases which are stipulated by Section 23 of the Act shall be subject to the above procedure for Disciplinary action.
Willful disobedience to any lawful or reasonable order individually or in group altogether of a superior;
Any theft, fraud, dishonest appropriation (grabbing) or dishonesty in case of business or property of the Employer;
Taking or giving bribe in relating to job of his/her or any other worker under the Employer;
Habitual late attendance
Habitual absence without taking leave or being absent from work for more than 10 (ten) days without taking leave/permission from the employer;
Habitual breach of any law or rule or regulation applicable to the establishment;
Riotous or disorderly behavior in the establishment, or any activity subversive of discipline;
Habitual negligent work;
Habitually violation of any rule or discipline or conduct as approved by the chief inspector
Falsifying, tampering with, damaging or causing loss of the Employer official records.
The Employees may be dismissed without prior notice or pay in lieu in case which is stipulated by Section 23 (1) (a) [being convicted for criminal offence] or (b) [being guilty of misconduct, the aforementioned conducts (A-J)] of Labour Act.
RESIGNATION FOR PERSONAL REASONS
The Permanent employees desiring to resign from the Bangladesh Office on his/her own accord shall submit a written notice to the Bangladesh Office at least 60 days in advance or the time required by his/her employment letter if different or can make a payment in lieu of such notice at the rate of the final month's basic salary.
The Temporary employees desiring to resign from the Bangladesh Office on his/her own accord shall submit a written notice to the Bangladesh Liaison Office at least 30 days in advance or the time required by his/her employment letter if different or can make a payment in lieu of such notice at the rate of the final month's basic salary.
As per Section 27(4) Bangladesh Labor Act of 2006, 2013, 2018, and its 2025 amendment, as well as the Bangladesh Labor Rules of 2015, In the case where any permanent worker under this section wishes to resign from employment, the employer shall pay compensation to the worker for each completed year of service as follows:
(a) If he has been employed continuously under the employer for up to three (3) years, he shall be paid wages for seven (7) days;
(b) If he has been employed continuously under the employer for more than three (3) years but less than ten (10) years, he shall be paid wages for fifteen (15) days;
(c) If he has been employed continuously under the employer for ten (10) years or more, he shall be paid wages for thirty (30) days, or gratuity if payable, whichever is higher.
RETIREMENT
Retirement age for all employees is 60 years.
NOTICE OF TERMINATION
The Employer may terminate an Employee according to the following procedure which is stipulated by Article 26 of the Labour Act.
When the Bangladesh Office intends to terminate the employment of temporary Employees, the Bangladesh Liaison Office shall typically give such Employees a 30 days’ notice, or in lieu thereof, pay him/her 30 day's basic salary.
When the Bangladesh Office intends to terminate the employment of permanent Employees, the Bangladesh Office shall typically give such Employees a 120 days’ notice.
CONFIDENTIALITY
Employees shall not, at any time during their employment or afterwards, disclose to any person information as to the practice dealing or affairs of Company or any of its business associates, customers or clients or as to any other matters which may come to their knowledge by reasons of their employment, except so far as necessary and proper in the course of their employments.
BANGLADESH OFFICE PROPERTIES
In case of under mention offences, the Bangladesh Office can deduct from wages of the Employee totally or partly. In that case, the deduction from the wages of Employee shall be made only in accordance with relevant provisions of . The Bangladesh Labor Act of 2006, 2013, 2018, and the 2025 Amendment to the Bangladesh Labor Act, as well as the Bangladesh Labor Rules of 2015.
・Deduction for damage or loss of goods and equipment
According to the payment of wages Act, Deduction for damage or loss of goods and equipment expressly entrusted to the employed person for custody, or for loss of money, for which he/she is required to account, where such damage or loss is directly attributable to his/her neglect or default:
The amount of deduction from wages will be equivalent to the value of damage or loss of goods and equipment.
The total deduction for any wage period, exclusive of deduction on account of the absence from duty, shall not exceed 50% of wages payable to the employed person during that wage period. Its deduction should be made as per . The Bangladesh Labor Act of 2006, 2013, 2018, and the 2025 Amendment to the Bangladesh Labor Act, as well as the Bangladesh Labor Rules of 2015.
Retirement Allowance
According to the provisions regarding annual paid leave and retirement allowance revised in June 2025.
Sexual harassment:
Means—(a) Any of the following conduct, namely:
(1) Unwelcome sexually suggestive conduct (whether direct or indirect), such as physical contact or attempts of such nature;
(2) Establishing sexual relations by abusing institutional or professional authority;
(3) Sexually motivated remarks;
(4) Unlawful requests for sexual favors;
(5) Showing pornography;
(6) Sexually suggestive gestures or signals;
(7) Insulting someone online, or through online language or comments, or stalking/following a person online for sexual purposes, or misusing online platforms to establish sexual relations;
(8) Writing or drawing any sexually offensive content on letters, telephones, mobile phones, SMS, pictures, cartoons, benches, chairs-tables, notice boards, office or factory walls;
(9) Capturing still or video images for blackmail or with the intention of harming someone’s character;
(10) Preventing any person from participating in institutional or training programs or activities due to rejection of sexual advances or harassment;
(11) Threatening someone to obtain sexual favors;
(12) Attempting to establish sexual relations at the workplace or elsewhere through intimidation, false promises, or deception;
(13) “Quid pro quo harassment,” meaning any physical, verbal, or non-verbal conduct of a sexual nature and abuse of authority by making employment decisions or benefits contingent upon acceptance or rejection of such conduct, where refusal or acceptance affects a person’s employment status.
(b) Any physical, verbal, or non-verbal conduct of a sexual nature, or conduct based on gender identity, gender expression, or gender-based sensitivity, that creates fear, intimidation, hostility, degradation, humiliation, or insecurity for women or men workers, or creates an intimidating, hostile, or offensive work environment.
(As per the Amendment of 2025)
Others
Any matter not covered by this service rules and any point not clearly understood shall be settled or clarified by the employer based on the relevant laws and regulations of Bangladesh in consultation with Toyoshima & Co., Ltd. Head Office in Japan or Bangladesh Office.