EMPLOYEE HANDBOOK Revision 05

Issued on 10-11-2014

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 2 of 30

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 3 of 30

Table of Contents

Welcome to International Mechanical & Electrical Co. ................................. 7

HR Contacts ................................................................................................................ 9

Business Principles ......................................................................................... 9

Ethics and Conduct ................................................................................................... 9

Confidentiality and Secrecy ....................................................................................... 9

Outside Employment ................................................................................................. 9

Gifts .......................................................................................................................... 9

Client Relationships .................................................................................................10

Employee Relations .................................................................................................10

Others ......................................................................................................................10

Personal Information and Data Protection Policy......................................................10

Recruitment .................................................................................................... 11

Equal Employment ...................................................................................................11

Employment of Relatives ..........................................................................................11

Conditions of Employment .......................................................................................11

Recruitment and Transfer of Personnel between Projects ........................................11

Induction ......................................................................................................... 12

Induction to IMECO ..................................................................................................12

Induction to the Job ..................................................................................................12

Joining Entitlements .................................................................................................12

Probation and Confirmation .......................................................................... 13

Duration ...................................................................................................................13

Support ....................................................................................................................13

Assessment .............................................................................................................13

Confirmation .............................................................................................................13

Training & Development Policy .................................................................... 14

Staff Training ............................................................................................................14

Reimbursement of Training Costs ............................................................................14

Performance Management ............................................................................ 14

The Process .............................................................................................................14

Staff Reward and Development ................................................................................15

Salary Review and Bonus ........................................................................................15

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 4 of 30

Working Hours ............................................................................................... 15

Office Hours .............................................................................................................15

Leave Policy ................................................................................................... 15

Annual Leave ...........................................................................................................15

Approvals .................................................................................................................16

Extension of Leave ...................................................................................................16

Leave salary .............................................................................................................16

Encashment of Leave ..............................................................................................16

Late Return ..............................................................................................................16

Leave Ticket .............................................................................................................16

Public Holiday ..........................................................................................................17

Sick Leave ...............................................................................................................17

Maternity Leave .......................................................................................................17

Hajj Leave ................................................................................................................18

Compassionate Leave .............................................................................................18

Unauthorised Absence .............................................................................................18

Business Travel Policy .................................................................................. 18

Overseas .................................................................................................................18

Within the UAE .........................................................................................................18

Visa for Travel ..........................................................................................................18

Class of Travel .........................................................................................................19

Accommodation Arrangements ................................................................................19

Expense Claims and Per Diem .................................................................................19

Cash Advances ........................................................................................................19

Business Entertainment ...........................................................................................20

Compensation and Benefits .......................................................................... 20

Salary Payment ........................................................................................................20

Payslips ...................................................................................................................20

Bonus .......................................................................................................................20

Employment and Residency Visa .............................................................................20

Medical Insurance ....................................................................................................21

Business Telephone Expenses ................................................................................21

Loans .......................................................................................................................21

HR Administration .......................................................................................... 22

Employment Contract ...............................................................................................22

Labour Contract .......................................................................................................22

Visit Visas ................................................................................................................22

Business Cards ........................................................................................................22

Driving Licence ........................................................................................................22

Change in Circumstances ........................................................................................22

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 5 of 30

Internal Processes and Services .................................................................. 23

General Office Etiquette ...........................................................................................23

Photocopying and Binding ........................................................................................23

Stationery Supplies ..................................................................................................23

Telephone System ...................................................................................................23

Mobile Telephones ...................................................................................................23

Driver Delivery Services ...........................................................................................23

Package Collection ..................................................................................................24

Petty Cash ...............................................................................................................24

Personal Property ....................................................................................................24

Safety at Work .........................................................................................................24

Smoking ...................................................................................................................25

Dress Code ..............................................................................................................25

Grooming and Personal Hygiene .............................................................................25

Discipline and Grievance Procedures .......................................................... 25

Introduction ..............................................................................................................25

Work Performance Issues ........................................................................................25

Misconduct ...............................................................................................................26

Records of Disciplinary Procedures .........................................................................26

Rights of an Employee .............................................................................................26

Leaving IMECO ............................................................................................... 27

Introduction ..............................................................................................................27

Resignation/Termination - Notice Period ..................................................................27

Exit Interviews ..........................................................................................................27

No Objection Certificate (NOC) ................................................................................27

Retirement ...............................................................................................................28

Disability ..................................................................................................................28

Death in Service .......................................................................................................28

Returning Company Property ...................................................................................27

End of Service Benefits ............................................................................................27

Gratuity ....................................................................................................................28

Salary and Allowances .............................................................................................28

Pay in Lieu of Leave Accrued ...................................................................................28

Pay in Lieu of Notice Period .....................................................................................28

Repatriation Ticket ...................................................................................................28

Service Certificate ....................................................................................................28

Restrictions after Leaving IMECO ............................................................................29

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 6 of 30

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 7 of 30

Welcome to International Mechanical & Electrical Co.

On behalf of everyone within IMECO WLL, we would like to welcome you and wish you every success here. We believe that each employee contributes directly to the growth and success of the business and hope you will take pride in being a member of our team. We recognise that the achievement of our objectives depends on teamwork and the quality, dedication and effort of every individual employed. The achievement of our objectives is the personal responsibility of everyone in our organisation and we believe that we can provide you with the opportunities, experience and challenges to develop your career and achieve our objectives. The present Employee Handbook provides you with general information about working conditions and internal policies and regulations. We recognise that the policies laid down in this manual cannot be specific for every situation and, as our environment evolves, information in this manual may be subject to modifications and additions as and when necessary. Review of policies and changes wherever required will be advised to everyone and the Employee Handbook will be updated accordingly. We hope that your experience here will be challenging, enjoyable, and rewarding.

Our Mission Our philosophy is to ensure the satisfaction of our clients by consistently meeting their requirements and surpassing their expectations. We achieve our goals by combining the most advanced engineering technology and applications with the skills and experience we have acquired through the years. In today's competitive environment, providing the most advanced engineering services is essential, coupled with benefiting from every employee's diligence and creativity. Team work, the ability to adapt to changes in the work environment and persistence when tackling a problem are key components sought after, to effectively run a company and every project within. IMECO has a wide range of qualified and experienced personnel covering all major engineering sectors. Our operation relies heavily on competent communication between our head office and project sites onshore as well as offshore. With a substantial amount of time and money invested, we maintain a high degree of efficiency and control in running day to day activities, resulting in a sound and stable workplace for our employees and more importantly, effectiveness when dealing with our clients. We always look to the future and continuously strive to better our position by improving the services we offer to our clients. Constant development of duties and managerial qualities allows IMECO to cope with, improve on and rise above every challenge and obstacle in the most effective manner.

Our History IMECO was established in 1977 as an electro-mechanical contracting company in Abu Dhabi. In the first decade, the company proved its capability to compete in various fields of engineering, construction and maintenance in both oil and other government sectors. IMECO started working for ADNOC Group companies, government sectors and international contractors from the early 1980's. It has a strong presence in the oil sector having maintained good relations and completed contracts for all the oil related companies based in the Abu Dhabi region. Since its establishment, IMECO has executed over 470 projects in the field of engineering involving over 120 million documented man hours. Consistently growing, our 6000 strong permanent workforce is largely made up of technical field personnel and skilled labour.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 8 of 30

Major work is carried out in and around the Abu Dhabi region, including the entire Western region, Delma, Das, Marawah, Ras Ghorab & Zirku Islands, as well as Zakum, Satah and Bab fields.

Our Accreditations

IMECO has achieved and maintains the ISO 9001, ISO 14001 and OHSAS 18001 standards by Bureau Veritas for General Contracting, Electro-Mechanical & Instrumentation, Civil, Landscaping / Irrigation Contracting; General Maintenance. The company holds an exceptional track record for zero Lost Time Incidents in every sector and is a proud member of The British Safety Council.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 9 of 30

HR Contacts

• Manager – HR & Administration (Mr. Khalil Obeid)……….……..................(0508232032)

• Manager – Public Relations (Mr. Nadeem Sankari).……………...……(0506126068)

• Sr. Officer - Employee Relations (Mr. Khalid Saed)…..…………… …….....(0505118304)

Business Principles

Ethics and Conduct

The successful business operation and reputation of IMECO is built upon the principles of fair dealing and ethical conduct of our employees. Our reputation for integrity and excellence requires careful observance of the spirit and letter of all applicable laws and regulations, as well as a scrupulous regard for the highest standards of conduct and personal integrity. In general, the use of good judgment, based on high ethical principles, will guide you with respect to lines of acceptable conduct. If a situation arises where it is difficult to determine the proper course of action; such matter should be discussed openly with your immediate supervisor and, if necessary, with the Chief Executive Officer, for advice and consultation. Compliance with this policy of business ethics and conduct is the responsibility of every employee of IMECO. Disregarding or failing to comply with this standard of business ethics and conduct could lead to disciplinary action and legal liability.

Confidentiality and Secrecy

All employees are required to sign a non-disclosure agreement as a condition of employment. An Employee who improperly uses or discloses trade secrets or confidential business information will be subject to disciplinary action, up to and including termination of employment and legal action.

Outside Employment

Except with written agreement from the Chief Executive Officer of IMECO, an employee is strictly prohibited from working for or devoting time to a third party neither in a full time nor a part time capacity. An Employee who is proven to be in breach of this rule may be subject to legal and financial liability.

Gifts

All IMECO employees must undertake that they will not receive or accept or tolerate the payment either directly or indirectly, whether to them or to any member of their family or other person receiving the same on their behalf or for their account, any commission or bonus, or sum of money, percentage on any bill, or present or benefit from any client of IMECO or from any person or firm or organization employed by IMECO or supplying or servicing or subcontracting IMECO, and employees shall make full disclosure in writing to their immediate superior and to the Chief Executive Officer of any attempt by anyone to approach them in this respect.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 10 of 30

Client Relationships

Clients are among IMECO most valuable assets. Each employee represents IMECO to the clients and the public. The way we do our jobs presents an image of our entire organisation. Clients view IMECO by the way they interact with every employee. Therefore, it is essential that employees must assist, be courteous, friendly, helpful and prompt at all times with clients or potential clients. Clients who wish to lodge specific comments or complaints should be directed to the Chief Executive Officer or the Department/ Division in charge. Positive client relationships not only enhance the public’s perception of IMECO but create increased customer loyalty and business opportunities.

Employee Relations

IMECO believes that the working conditions, salary and benefits it offers to its employees are competitive with those offered by other employers in the industry. If employees have concerns about working conditions or compensation, they are strongly encouraged to voice these concerns openly and directly to their supervisors and/or the HR & Admin department.

Others

Employees are required to reflect a professional attitude at all times with clients and colleagues. Employees are required to make enough inquiry to be aware of the country’s regulations especially those related to driving, drugs, alcohol and public behaviour. During the period of employment, employees must always conduct themselves in an orderly manner having due regard to the laws, customs and practices of the country or countries where they perform services. Employees shall not be guilty of such conduct or act that may compromise or be prejudicial or harmful or in any way likely to affect adversely the interests or image of IMECO. Employees shall not commit any act or omission that would make an employee liable to dismissal without notice under the provisions of the law.

Personal Information and Data Protection Policy

IMECO will keep all employee related data, letters, certificates and information in confidential personnel files which will be maintained and can only be accessed by the HR & Admin Department and immediate supervisor. IMECO takes extremely seriously its responsibilities with regard to the use of personal information collected in the course of its business and employs generally accepted technological and operational security policies and procedures to protect personal information from loss, misuse, unauthorised alteration or unintentional destruction. Only those IMECO personnel who need access to personal data are provided with such access. IMECO will endeavour to ensure personal information relating to individuals is accurate and kept up to date and expects its employees likewise to provide it with updated personal data as and when such data changes.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 11 of 30

Recruitment

Equal Employment

In order to provide equal employment and advancement opportunities to all individuals, employment decisions at IMECO WLL will be based on merit, qualifications and abilities. IMECO WLL does not discriminate in employment opportunities or practices on the basis of race, colour, religion, sex, national origin, age or any other characteristic. This policy governs all aspects of employment including selection, job assignment, compensation, promotion, demotion, discipline, termination and access to benefits and training.

Employment of Relatives

IMECO encourages employment of immediate relatives of its employees. However, that relative shall not be hired in the same department/ division as the existing employee. Employees are obliged to inform IMECO if their spouse or relative is employed by a competitor Contracting Company, Client or Supplier. Employees are prohibited from working for a client where their spouse, partner, or dependent family member is an employee/officer/manager/owner of that client except with written approval from the Chief Executive Officer.

Conditions of Employment

The contract of employment will adhere to the provisions of the UAE Labour Law and/or the jurisdiction of the employee’s base country; and, the prevailing internal policies of IMECO.

Recruitment and Transfer of Personnel between Projects

IMECO encourages employee growth by facilitating transfers and promotions among its Projects. This policy benefits its clients, its business and its people. An employee interested in pursuing opportunities with or enquiring about an open position may submit their claim to the HR & Admin department.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 12 of 30

Induction

IMECO believes that induction of new employees is of utmost importance in order to provide new recruits with an awareness of administrative and professional issues relating to IMECO.

Induction to IMECO

A common induction programme will be implemented. New joiners will report to their Director/ Manager and HR & Admin Department on their first day at work. The HR & Admin Department will introduce the employee to relevant administrative members of IMECO. The Director/ Manager will introduce the employee to relevant business members of IMECO. On joining IMECO, the employee will be required to acknowledge and sign off the following documents:

� Personal Information Details

� Original Employment Contract

� Confidentiality and Non Disclosure Agreement

Induction to the Job

Directors/ Managers are responsible for setting objectives with regard to job scope, responsibilities and service standards and helping new employees acquaint themselves with their responsibilities and expected performance standards.

Joining Entitlements

Unless specified by the contract, the employee is considered to be employed under single status and will be responsible for air travel and visa costs for their family. A new employee joining from outside the UAE will be provided air passage as per his employment contract terms. An employee recruited locally will normally not be entitled to air passage on joining unless Government regulations necessitate their leaving the UAE and returning to regularise visa formalities. If an employee is employed under a family status contract and recruited from outside of the UAE, his family members (wife & children) domiciled abroad will be provided joining air passage. This will be done after obtaining residence visa for them. The point of origin for granting air passage will be agreed with each employee at the time of appointment – this will normally be the employee’s country of passport. IMECO will specify in the employment contract where it will make temporary accommodation arrangements (maximum 1 month) when an employee is joining from outside of the UAE. Whilst an employee is provided with temporary accommodation, they will not be entitled to the accommodation allowance element of the salary package.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 13 of 30

Probation and Confirmation

Duration

For all new employees there will be a probationary period of 6 months during which their performance will be carefully monitored. During this period, the new employee is expected to acquaint themselves with the assigned responsibilities and perform satisfactorily.

Support

Directors/ Managers will endeavour to extend all available resources and facilities to motivate and encourage a newcomer to perform to the best of their ability. For this purpose, the following arrangements coupled with adequate performance opportunities will be provided:

� Setting of objectives with regard to job scope, performance and service standards.

� Training facilities where applicable and necessary.

� Regular feedback on the probationer’s performance.

Assessment

Any performance difficulty with a probationer’s performance must be addressed at the earliest possible time and if necessary an extension to the probationary period will be made. If the probation period is not successfully completed, IMECO has the right to terminate the employee without notice or benefits.

Confirmation

All employees who successfully complete the probation period will be formally notified by the HR & Admin department. An employee’s probation will not be considered confirmed unless notified by the HR & Admin department. If an employee has reached the end of the probation period and has not received confirmation of employment, it is his responsibility to notify HR & Admin department accordingly.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 14 of 30

Training & Development Policy Staff Training

IMECO is committed to providing training for employees. This will ensure that IMECO’s business needs are met through the development of staff. For all of our staff, we operate a focused approach to training and development aimed at providing the right skills, both technical and personal, at the appropriate point in their careers. This may involve formal courses or personal development activities. All employees are encouraged to help identify their own requirements and discuss with their Director/ Manager within the performance management process. Final approval to attend courses must be given by the Chief Executive Officer.

Reimbursement of Training Costs

IMECO recognises that training is a valuable investment for the future of our people and the business, it is IMECO’s aim to utilise the training budget for maximum benefit to the employees and to the business. Should an employee resign from their employment within a period of one year after completion of the course, he will be required to bear the full costs of reimbursement to IMECO. Where an employee fails to attend a pre confirmed training program, IMECO reserves the right to charge the cost to the employee. The Chief Executive Officer will consider the circumstances leading to the non attendance and advise the HR & Admin department where it is necessary to recover the cost from the employee.

Performance Management

The Process

IMECO employees’ performance will be evaluated once a year. Performance will be interactive, objective and impartial. Job descriptions form an integral part of this performance management process. Everyone will be issued with a job description upon being recruited or assigned to a new position. It is the individual’s responsibility to keep track of their own performance in relation to his personal goals and IMECO’s business objectives and to take responsibility for the continuous improvement of his skills, competencies and contributions so that he can attain his full career potential. Individuals are encouraged to consider their own training needs and discuss them with their performance manager.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 15 of 30

Staff Reward and Development

Promotions will depend on, the business needs of IMECO, the employee’s consistent high performance, the individual’s potential to develop further and capability to meet the requirements of the higher grade, and the existence of a vacancy.

Salary Review and Bonus

Salary review and Bonus is discretionary and will depend on: the performance of the business as a whole, the performance of your business unit, and your individual performance .

Working Hours

Office Hours

The official working hours at IMECO head office are Saturday to Wednesday 08:00am to 6:00pm with a break for lunch between 1:30pm and 2:30pm and from 8:00am to 3:30pm on Thursday. Every alternate Saturday will be a holiday as per the HR & Administration approved schedule. On-site offices and projects’ field working hours will differ by project according to business needs, weather constraints and prevailing Ministry of Labour regulations. Strict adherence to Head Office and Sites timings are mandatory for all staff. Head Office employees are requested to record their arrivals and departures using the fingerprinting Electronic Timesheet. Failure to comply with this procedure will delay the infringing employee’s salary processing. If an employee is required to attend a client meeting or any official work during the working hours, they must keep their immediate supervisor and/or secretary informed. If an employee is running late or will be absent from the office, they must inform the Receptionist and or their immediate Supervisor of the delay or absence. Employees leaving the office during working hours for various reasons must inform the Receptionist or their immediate supervisor of their destination, expected time back into office and contact number.

Leave Policy

Annual Leave

IMECO believes that taking vacation contributes to the well being and professional performance of an employee and therefore all employees are encouraged to use their leave entitlement each year. Annual leave entitlement is two days a month, where the worker’s period of service is more than six months but less than one year and 30 days a year, where the worker’s period of service is more than one year. Annual Leave may vary as per contract agreement.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 16 of 30

Should the individual leave IMECO during the year, leave days will be accrued on a pro rata basis. Days of sickness, falling during the leave period will be considered a part of the annual leave.

Approvals

At the beginning of each calendar year all employees should submit their tentative leave schedule for the year to their Director/ Manager. This will facilitate leave planning for each group. The leave request must be submitted in writing using the Leave Request Form at least one month before the due date (3 month in the case of high seasons). Given the nature of our business, employees are expected to utilize their leave during the summer season and long periods of leave are discouraged during the work pressure. Employees should plan their leave in consultation and agreement with the immediate supervisor. Any leave approval is at the discretion of the Management.

Extension of Leave

Employees are not allowed to extend annual leave by the addition of sick leave. Such time off will be considered an extension to annual leave and deducted from the individuals annual leave balance.

Leave salary

Employees are entitled to a leave salary advance of no more than 1 month salary which they may claim prior to their travelling on leave. Where IMECO is bound to pay salaries directly to the bank, the staff member should ensure sufficient notice is given to HR & Admin department to arrange transfer to the relevant bank.

Encashment of Leave

No payment will be made in lieu of annual leave except in the case of an employee leaving IMECO or when management requests the employee to forfeit his leave entitlement.

Late Return

Excess leave resulting from the late return that has obtained the prior approval of the Director/ Manager, will be adjusted against their annual leave balance. For late returns without any prior approval, the excess leave will be treated as unauthorised and unpaid and will result in appropriate disciplinary action.

Leave Ticket

Leave ticket entitlement where applicable is valid upon completion of each 12 months of service or as per contract. Employees will be entitled to air ticket as specified in their employment contract. If they wish, they may choose to take the ticket to another destination, any additional cost will be charged to the employee. If the cost is less than that of the home destination, no refund will be made.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 17 of 30

All annual leave tickets must be booked through the HR & Admin department. No encashment will be made where an individual has arranged their own ticket.

Public Holiday

The office will observe Public Holidays announced by the Government of the UAE: Higra New Year's Day (one day), Gregorian New Year's Day (one day), Eid al Fitr (two days), Eid al Adha (three days), Birthday of Prophet Mohammed (one day), Al Isra and Al Mi’raj (one day), National Day (one day). Full day work will be paid for these holidays provided the employee was present for work on the workday immediately preceding the holiday or had an acceptable excuse for being absent on such day. If a holiday falls within an employee’s leave period, the holiday will be considered as an integral part of it.

Sick Leave An employee will be entitled to sick leave either continuous or intermittent each year of service as follows:

� The first 15 calendar days with full pay.

� The next 30 calendar days with half pay.

� Any subsequent period will be without pay and will be reviewed by the Chief Executive Officer on a case-by-case basis.

Any weekend day or holiday falling during the period of sick leave will be included in the leave period. Sick leave must be reported to your immediate supervisor by 08:30am of the morning of leave. An employee on sick leave for more than 1 day is required to submit a medical certificate. Persistent periods of sickness will be investigated further to ensure that alleged complaints are valid. Employees are not entitled to paid sick leave during their probation period. No wage shall be payable for sick leave if the illness is the direct result of the employee’s misconduct (such as consumption of alcohol or narcotic drugs).

Maternity Leave

Entitlement and administration of maternity leave will be in accordance with the provisions of the UAE Labour Law and IMECO’s internal policy. An employee is entitled to maternity leave with full pay (including allowances) of 45 calendar days (including weekends) in total before and after delivery, provided that they have been with IMECO for a continuous period of at least one year and will return to work after the maternity leave period for a minimum period of 6 months. In the event the employee does not return to work after the maternity leave period for a period of 6 months, the maternity leave pay will be recovered from the employee’s end of service benefits. If the employee has not completed one year with IMECO, maternity leave will be granted with half pay.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 18 of 30

Maternity leave will not be set off against annual leave, i.e. an employee is entitled to annual leave in addition to maternity leave. The employee concerned is entitled to an additional 100 days leave (continuous/interrupted) without pay, in the event of any complications arising from delivery or sickness of the new born child. Such leave will require approval from the Chief Executive Officer.

Hajj Leave

A special leave of 30 calendar days without pay may be granted to a Muslim employee for the purpose of pilgrimage once in the employee’s tenure with IMECO. Leave availed for Hajj shall not be counted against annual leave.

Compassionate Leave

Compassionate leave of 3 working days will be granted to allow absence for the death of an employee’s immediate family member (i.e. parents, spouse, siblings, and children). Such leave requires approval from the Chief Executive Officer. The cost of any air travel is the responsibility of the employee concerned.

Unauthorised Absence

If an employee is absent without permission or without reasonable cause they will be liable to disciplinary action.

Business Travel Policy

Overseas

All overseas business travel must be pre approved by the immediate supervisor and have management approval and should be undertaken in the most cost effective manner. Other than in cases where the Client is making travel arrangements, all tickets will be purchased by IMECO and the LPO signed by the Manager - Procurement & Logistics and Manager – HR & Admin.

Within the UAE

Business travel within the UAE is covered through the transportation allowance of the employee’s package and transportation cost cannot be claimed.

Visa for Travel

Employees are required to advise the HR well in advance of planned business travel so that required visas can be arranged in good time.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 19 of 30

Class of Travel

All employees will travel economy class on all approved business trips outside the UAE. However, in exceptional cases, where circumstances justify the need, employees may travel by business/first class with prior approval from the Chief Executive Officer.

Accommodation Arrangements

It is IMECO’s policy to agree preferential rates with groups of hotels and these should be used wherever possible. Details of the hotels will be provided by the HR & Administration Department.

Expense Claims and Per Diem

Reasonable expenses incurred on hotel accommodation and expenses listed below will be reimbursed on submission of original receipts or other proof of payment:

� Hotel room (inclusive of taxes)

� Airport transfers and local conveyance expenses for business purposes

� Airport taxes

� Pre approved essential business entertainment

� Business phone calls/faxes etc

In addition to the above, the employee shall be entitled to a daily per diem amount (lump sum subject to overnight stay in the visited country) that covers all other expenses including food, laundry, personal telephone calls etc. The per diem amount is as follows:

The employee is required to provide travel expense invoice for approval by their immediate supervisor and Management, then forward to Accounts Department for payment.

The Management may alter the above rates from time to time or assign different levels to some countries on as-needed basis.

All other expenses will be borne by the concerned staff.

Cash Advances

Cash Advances are only allowed in respect of foreign business travel. They are to be authorised by the Chief Executive Officer. These advances should be accounted for immediately on return from the business trip. Any advances will be deducted from any future expense claims and no further advances will be given until previous advances are settled.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 20 of 30

Business Entertainment

Employees will be reimbursed reasonable entertainment expenses only with the prior approval of the immediate supervisor and management. Claims should be made on a petty cash form detailing who was entertained and reasons for incurring the expense and must be supported by receipts.

Compensation and Benefits

Salary Payment

Salaries are paid monthly in arrears; the monthly salary will be paid by bank transfer from IMECO’s bank account during the following month. Reasonable delays could occur due to bank transaction. HR & Admin Department will provide employees with necessary documents for bank accounts opening when needed. Cash salary payments and cash advance against salaries are not allowed.

Payslips

Employees paid by automated bank transfer will not automatically receive a hard copy pay slip. If an employee requires a hard copy pay slip for any reason, this will be provided by the Payroll Section upon request.

Bonus

Discretionary bonuses will be paid to staff as applicable subject to the performance of the individual, the business unit and the performance of the business as a whole.

Employment and Residency Visa

All employees are employed on single status unless otherwise stated in their contract of employment or by written agreement from IMECO. IMECO will be responsible for all costs associated with the issue of the residency and employment visa and labour card. In the event an employee resigns within 1 year of joining IMECO, they will be responsible for all costs pertaining to employment and residency visa issue, labour card issue and associated travel costs. For employees with family status, IMECO will bear the cost of obtaining a visa for the wife and dependent children. Employees under single status contracts wishing to bring their family to the UAE will bear the cost and have personal responsibility for all formalities for sponsorship, visa etc. IMECO will not issue to an employee any document which does not accurately reflect the terms and conditions of employment.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 21 of 30

Employment is dependent upon the issue and the continued issuance of an employment and residency visa and is governed by UAE Labour Law.

Medical Insurance

As per UAE laws and regulations, IMECO will provide all employees with a basic medical insurance cover. IMECO will provide, if necessary, medical cover for the wife and up to 3 children of employees with a salary of AED 5,000.- (or AED 4,000.- with Company provided accommodation) and above.

Business Telephone Expenses

Company paid mobile lines will be provided to employees when their line of duty requires it. Call caps will be assigned by CHIEF EXECUTIVE OFFICER on a case-by-case basis. Official international calls made from the employee’s residence or personal mobile telephone will be reimbursed upon proof of payment and authorized by the employee’s department /division in charge.

Loans

As a policy, loans are not provided to employees. To enable employees to take a personal loan from the bank, IMECO will, if requested give a letter to the bank specifying the employee’s salary and his accrued terminal benefits. Letters to the bank will be signed by the CHIEF EXECUTIVE OFFICER. IMECO will not guarantee any bank loan or any bank credit facility to an employee and will not issue any certificate for obtaining loans or make any other undertaking on behalf of the employee, other than to state that the salary of the employee will be transferred to his bank account during his employment. Where IMECO has issued a salary transfer letter to the employee’s bank, IMECO has an obligation to advise the bank if the employee leaves IMECO and to pay the final settlement dues directly to the employee’s bank account. This may be done without prior confirmation to the employee.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 22 of 30

HR Administration

Employment Contract

The terms of the employment with IMECO are governed by the contract signed between IMECO and the employee. The employment terms and conditions that are not expressed in the employment contract are governed by UAE Labour Law.

Labour Contract

Labour contracts as required by the Ministry of Labour, UAE Government will be applied for all employees joining IMECO; all contracts will be of an unlimited duration. A copy will be given to the employee on request.

Visit Visas

Visas will be organized by the HR & Admin department for employees visiting a foreign country on business purposes. All costs of processing and obtaining such visas will be borne by IMECO. The HR & Admin department will provide necessary letters to assist employees in securing personal visit visas. All costs relating to personal visit visas will be borne by the employee. IMECO will not apply for visit visa’s on behalf of employees for their visiting friends or relatives.

Business Cards

Business cards will be provided for staff when needed, all business card requests must be addressed to the HR & Admin Department and approved by the concerned department/ division in charge.

Driving Licence

The HR & Admin department will provide the necessary letter to an employee applying for a driving license. All expenses for obtaining the license will be the responsibility of the employee.

Change in Circumstances

All employees must inform the HR & Admin department of any change in the following areas:

� Name.

� Marital status.

� Address.

� Bank details.

� Emergency contact details.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 23 of 30

Internal Processes and Services

General Office Etiquette

In consideration of colleagues and team members, employees are encouraged to assist in keeping the office, corridors, bathrooms and direct work environment tidy. All papers and files should be put away neatly every evening prior to leaving the office and computers and printers should be switched off. E-mail are important tools for communication in an environment where employees are not available on-site. All employees must check their e-mail box regularly.

Photocopying and Binding

Photocopiers are located in various locations in the office. Employees may operate the machines themselves or request assistance from a member of the administrative team. In the event of any malfunctioning of the photocopiers, employees should report the fault to a member of the admin team. Documents for binding should be given to an office assistant.

Stationery Supplies

Office stationery supplies for business purposes can be obtained from your office administrator.

Telephone System

Direct international dialling is available on some telephones an access code will be given with approval from the Chief Executive Officer. Employees without access to international dialling can make overseas business related calls through the main reception.

Mobile Telephones

Mobile telephones should be put on a discreet or silent setting within the office and switched to silent or off during meetings.

Driver Delivery Services

All driver delivery requirements should be routed through the Head of Section – Office Support giving as much notice as possible; the Head of Section – Office Support will distribute the work amongst the drivers and assist them in prioritizing the requests. Do not approach the drivers directly with your requests. Drivers are responsible for business related tasks and not personal work.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 24 of 30

Package Collection

If you have parcels or envelopes to be directly collected from suppliers or clients, please inform the reception desk.

Petty Cash

All reasonable expenses incurred on account of IMECO’s business are reimbursable. Expense claims can be made by submitting the appropriate petty cash claim form supported by invoices and other documentation. All claims must be submitted to the Accounts Department and approved by the Chief Executive Officer.

Personal Property

Employees are responsible for safeguarding their personal property. Valuable personal property must not be brought into the office. Under no circumstances should cash be left in desks. The HR & Admin Department should be advised of any item of lost property. IMECO will not accept any liability for loss of or damage to personal property.

Safety at Work

Employees are reminded to take general safety measures against the possibility of fire. Fire regulations will change dependent upon the office you are located in, you should familiarize yourself with the fire exits in your building. If you need further assistance please ask the QHSE Department. In the event of a fire you should sound the alarm, on hearing the alarm you should evacuate the building by the stairs. On leaving the building:

� Do not run.

� Do not collect personal belongings or other items.

� Close (but do not lock) all doors.

� Do not use lifts.

� Remain at assembly point to await instructions.

� Do not re-enter the building until advised by an official.

The fire alarm system will be tested periodically. In such instances the alarm will stop after a few rings. Should the alarm continue to ring evacuate the building. If visitors are present when the fire alarm sounds, the employee should assume responsibility for their safe evacuation from the building as directed. First-Aid boxes are kept in the office; please contact the HR & Admin Department or your Office Administrator for details of where they can be found.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 25 of 30

Smoking

IMECO WLL is committed to providing a safe and healthy working environment and ensuring that all employees and visitors have the right to work and meet in a smoke free atmosphere. Consequently smoking is not permitted in Company offices.

Dress Code

All employees are expected to dress appropriately whilst on office premises or on company business and are expected to ensure that their dress and grooming projects a positive image of IMECO to its clients, suppliers, business visitors and the public.

Grooming and Personal Hygiene

Employees are expected at all times to adhere to high personal hygiene standards. Hairstyles, make-up, the grooming of beards and moustaches, and personal hygiene should be reasonable and in accordance with customary business practices. An employee’s personal grooming and hygiene should contribute to a clean and neat appearance and impression.

Discipline and Grievance Procedures

Introduction

IMECO expects employees to perform their work to the best of their ability and to conduct themselves in a manner which will reflect and enhance IMECO’s image and reputation. IMECO’s standards of conduct are outlined in this manual and employees are required to comply with the rules of the UAE offices or of any client of IMECO on whose premises they are working. It is the policy of IMECO that Senior Management and Management Group employees are responsible for setting, communicating and monitoring proper standards of conduct and work performance and to provide adequate training and guidance to employees. Such standards should be clearly communicated and any concerns be promptly explained to the employee.

Work Performance Issues

All employees will have formal reviews in accordance with the performance management process. Any concerns about performance should be highlighted and documented on the review form, together with relevant action plans. Negative comments in a review are not necessarily a disciplinary matter but may be taken into account in conjunction with previous records when determining appropriate disciplinary action. Where a Director/ Manager believes work performance is inadequate despite the guidance offered then a verbal or written warning as appropriate may be given which will make clear:

� The standard required.

� The area of shortfall.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 26 of 30

� The time over which the problem should be corrected, with agreement to an interim review report and a review meeting at the end of this period.

It is expected that an employee’s immediate Director/ Manager or supervisor will be able to deal with routine disciplinary matters and may at any time request assistance from the HR & Admin department. Where employees fail to respond to guidance or knowingly fail to observe the standards of conduct and/or performance which are necessary for the efficient operation of IMECO and satisfactory working relationships, they may become subject to appropriate disciplinary measures. Serious breaches of conduct should be referred to the HR & Admin department for all acts suggesting dishonesty, immorality or any other action which might lead to an employee’s dismissal.

Misconduct

Misconduct covers a variety of actions by an employee that are unsatisfactory in that they affect the proper execution of their duties or the necessary trust and confidence between employer and employee. With regard to the general issue of misconduct, IMECO typically uses a tiered approach to addressing such acts; this may involve one or more of the following depending on the severity of the misconduct:

� Establishing facts by reference to documents and/or discussions with members of staff.

� Suspension of one or more employees pending the completion of this fact finding.

� Where deemed appropriate by IMECO, the issue of a disciplinary warning letter (with or without salary deduction) to an employee with the letter being placed in the employee’s file.

� Dismissal of an employee.

Records of Disciplinary Procedures

Confidential records are kept of breaches of disciplinary rules, disciplinary action, appeals lodged and subsequent developments. All complaints or grievances will be documented and placed on the personnel file for reference.

Rights of an Employee

None of the above shall be construed in a way so as to weaken or deny the right of the employees under the Laws of the United Arab Emirates, nor their right to take a case to the official bodies appointed by the Ministry of Labour, for the purpose of hearing and resolving employer/employee disputes.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 27 of 30

Leaving IMECO

Introduction

IMECO will try to maintain the employment of its employees wherever possible. In certain circumstances employees will choose to leave IMECO voluntarily, or their employment will be terminated by the firm. In such circumstances, IMECO will endeavour to make the separation in as professional a manner as possible and comply with contractual and legislative requirements.

Resignation/Termination - Notice Period

The employment contract can be terminated by either party upon delivery of the notice period stated in IMECO’s offer of employment letter. Notice cannot be served by either party while the employee is on approved leave. Under the UAE Labour Law the firm may terminate the Employment Contract without notice during the probationary period. Under the UAE law the contract may also be terminated by the firm at any time without notice on the grounds of professional misconduct, breach of confidentiality, incompetence, negligence, breach of contractual terms or for any other reason set out in Article 120 of the UAE Labour Law. Annual leave may not be taken in lieu of notice except with approval of the Chief Executive Officer. To qualify for full termination benefits, employees must give the required notice in writing and serve the notice period. Management reserves the right to recover from the employee sums due in lieu of notice. A leaving date which is less than the required minimum period of notice may be mutually agreed subject to the Chief Executive Officer’s approval, if an early leave date is imposed by IMECO, payment in lieu of notice will be given.

Exit Interviews

Prior to an employee leaving IMECO, the HR & Admin department will conduct an ‘exit interview’ to seek feedback on the employee’s service and reasons for leaving. This information will be kept confidential within the HR & Admin department and will be used for analysis purposes to provide anonymous feedback to individual businesses within the IMECO.

No Objection Certificate (NOC)

Where an employee has served the required notice period and fulfilled the contractual obligations of their employment, IMECO will provide a No Objection Certificate that permits the employee to seek employment elsewhere in the UAE. IMECO will take into consideration where a transfer is being sought (competitor, client etc.) before approving release in such cases.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 28 of 30

Retirement

The normal retirement age for all employees is 60 years (60th birthday) which may be extended to suit IMECO’s requirement. Retiring employees will be entitled to full end of service benefits.

Disability

If an employee, for any reason, becomes disabled during their employment, IMECO will make every effort to find alternative employment whereby the disabled person may continue to work if they so wish. Where a totally disabled employee cannot be re-deployed, they shall be required to leave the service of IMECO and will be entitled to full benefits as per UAE Labour Law. If an employee suffers total permanent disability or a partial permanent disability and his employment with the firm is terminated as a result of the disability, IMECO will provide repatriation passage for the employee and his family to their country of domicile.

Death in Service

In case of the death of an employee through accident, terminal illness or natural causes whilst employed by IMECO, their nominees will be entitled to full end of service benefit. These dues shall be paid to the nominee of the deceased and if necessary via the Director of Social Affairs and Labour in the case of expatriates and to a duly authorised representative accredited by the Sharia Court in the case of UAE Nationals.

Returning Company Property

An employee leaving IMECO must return all property belonging to the firm, including but not limited to; computers and peripheral equipment, Company car, Company literature, manuals, work papers, client files and may not retain any original, copy, duplicate or reproduction on any product, software, data or document owned by or licensed to IMECO or produced by an employee during their employment with IMECO. A formal exit process will be undertaken by the HR & Admin department and the employee prior to payment of final salary.

End of Service Benefits

When the services of an employee come to an end and the grounds of termination are not under section 120 of UAE Labour Law, they are entitled to the following end of service benefits:

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 29 of 30

Gratuity

Every full time employee will be entitled, upon leaving (except under section 120 of Labour Law) to “Gratuity” in accordance with the UAE Labour Law. Gratuity will be calculated on the last drawn basic salary. IMECO shall deduct any amounts owed to it by the employee from gratuity. Total gratuity shall not exceed two years salary. An employee will be entitled to gratuity in respect of part of a year on a pro rata basis provided they have completed at least one year of continuous service. If the employee has worked during the notice period, the notice period will be considered while calculating service period.

Salary and Allowances

An employee will be paid salary and allowances up to and including the last working day. Thus an employee who has worked during the notice period is entitled to salary and allowances for the same.

Pay in Lieu of Leave Accrued

An employee is entitled to en-cash unused annual leave as per UAE Labour Law regulations. In the case of a resigning employee, IMECO may demand the employee to utilize accrued annual leave during the notice period.

Pay in Lieu of Notice Period

IMECO at its discretion depending on the nature of the employee’s position may insist that the employee does not work the notice period. In the case of a resigning employee no payment in lieu of notice period will be made. In the case of an employee being terminated, the employee will be entitled to full salary and benefits for the period of notice as specified in the employment contract.

Repatriation Ticket

Leaving employees under the sponsorship of IMECO upon cancellation of residence visa will be entitled to a repatriation ticket only if they are leaving the UAE permanently and not transferring to another employer in the UAE.

Service Certificate

Every employee who leaves upon request will be provided with a service certificate indicating the name of the employee, nationality, passport number, date of joining and last day of work, position held and department/ division.

EMPLOYEE HANDBOOK

Rev.05

10/11/2014 Page 30 of 30

Restrictions after Leaving IMECO

Upon leaving IMECO, with respect to any client, supplier and any third party served or servicing IMECO, an employee will not:

� Persuade or attempt to persuade any client or supplier of IMECO to cease doing business with IMECO or to reduce the amount of the business such a client would otherwise have placed through IMECO.

� Persuade or attempt to persuade any Employee of IMECO to terminate his or her services with IMECO.

� Disclose any information, whether in part or in full about the software or materials they used or developed while employed nor any other information relating to any procedure within IMECO.