ABC Company Onboarding Deck

Benefits O ve r vie w An introduction to the benefits offered to full -time ABC Company employees and their eligible dependents

An Overview of Your Employee BenefitOptions

When do my benefitsbegin? • Benefits and deductions will start on your date of hire. • Everyone must complete the enrollment process within 30 days of your date of hire - even if you are choosing NOT to enroll in any benefits you still need to log in and complete the enrollment processto: o Waive medical insurance and select the “waiver reason.” o Select Long-Term Disability (LTD) plan (there are 2options) o Designate your beneficiaries for the company- paid life insurance. ABC Company'splan year is January 1 -December 31

Medical PlanOptions BCBS ofMassachusetts

HealthReimbursement How the HRAWorks Arrangement(HRA) 20 Only for employees enrolled in the BCBS PPO Preferred ABC Company Blue Plan or the HMO Blue New EnglandPlan 15 pays $4kthrough theHRA ABC Companywill pay for a portion ofdeductible 10 BCBSDeductible: expenses through a Health Reimbursement $6,000 Arrangement (HRA). The HRA is funded by ABC ABC Company Companyto help employees with medical deductible pays $2kthrough 5 theHRA Member paysthe expenses. Everyone enrolled in the HMO Blue New BCBSDeductible: first $2k of their $3,000 Member paysthe deductible England and Preferred Blue PPO $3,000 are eligible 0 first $1k of their for the HRA administered byathird-party deductible administrator,WEX. Individual Family Employees enrolled in the HRA plan will receive an email from WEX to create an online account in order to view and manage your HRA.

HealthSavings Account(HSA) What is a Health SavingsAccount? Only for employees enrolled in the BCBS PPO Preferred Blue Saver $2,900 Plan • Tax advantaged account allowing you to put money aside to pay for qualified medical expenses incurred by you, your spouse and your tax dependents • Triple tax savings – goes in pre-tax throughpayroll contributions, earns interest tax free, withdraw funds tax-free if the funds are used for qualified medical expenses (IRS Publication 502) • You control the money in your account – individualaccount • Unused funds rollover year afteryear Eligibility Requirements • Must be enrolled in the PPO Preferred Blue Saver $2,900 You are not eligible to contribute to an HSA if you: • Are covered by any other health insurance (including Tricare) • Are enrolled in Medicare orMedicaid • Are claimed as a dependent on someone else’s tax return • Are active in themilitary

FSA DCA Healthcare DependentCare You may set aside funds pre-tax You may set aside funds pre- Flexible through payroll contributions to tax through payroll pay for qualified medical contributions to pay for expenses like copays, qualified dependent care Spending prescriptions, dental services, expenses like daycare, before eyeglasses, chiropracticservices, and after school programs, hearing services, and other summer day camp, eldercare, Accounts deductibleexpenses. andmore.

Flexible Spending Accounts Healthcare DependentCare Maximum election $3,050 An eligible dependent is a for 2023 child under the age of 13 WEX provides a debit card – who is provided childcare so Keep allreceipts!!! both parents are able to Plan year runs January 1 – work. December31. Maximum election $5,000 This plan includes a rollover (or $2,500 if married and benefit. You may rollover up to filing separately) $610 of unused funds into the This is a "use it or lose it" 2024 plan year. Any other benefit so estimate unspent funds will be conservatively when forfeited ($25 minimum for allocating money to this funds torollover). benefit. Shop eligible items at FSAStore.com

Health Flexible Spending Accounts Health Reimbursement Arrangements & Health SavingsAccounts (HSA) Health FSA HRA HSA Yes Medical Plan Enrollment No HMO Blue New England $3,000 Yes Required? or Preferred Blue PPO Saver $2,900 Preferred Blue PPO $3,000 Who funds account? Employee ABC Company ABC Company & Employee $3,850 Ind / $7,750 Fam ABC Company contributes $300 for Individual and Maximum funding? $3,050 maximum $2,000 Ind / $4,000 Fam $600 for Family for the year. If you are 55 or older you can contribute an additional $1,000 per year. Eligible expenses? IRS sets; See FSAStore.com Medical Deductible IRS sets; See HSAStore.com Rollover unused funds? Yes; Up to $610 may be rolled over into No Unlimited the 2024 plan year. Election changes allowed? Only with a Qualifying Event Not applicable – no employee contributions Yes Subject to COBRA? Limited Yes No

Dental PlanOptions BCBS ofMassachusetts

Dental MaximumRollover This benefit will automatically apply to you if you: 1. Receive at least one service during the benefit period 2. Remain a member of the plan throughout the benefitperiod 3. Do not exceed the claim payment threshold in the benefitperiod

Vision PlanOptions VSP The enhanced plan also allows you and each member enrolled in the plan with you to choose an annual upgrade from the options below: - $250 frame allowance - Anti-glare lenses - Progressive lenses - Light-reactive lenses

Employee Group Term Life andAD&D 100% paid byABC Company Available to all employees working 30 or more hours per week Benefit is equal to 1x salary up to a maximum of$250,000

Voluntary LifeInsurance EmployeeLife 100%employee-paid Can purchase increments of $10,000 up to Employees may choose to purchase supplemental $500,000. Cannot exceed more than 5X your life insurance for themselves, their spouse, and annualearnings.Upon initial eligibility, their dependents. employees are guaranteed coverage up to $250,000 Spouse Life Dependent Child Life Can purchase increments of $5,000 up to $250,000. Cannot exceed more than 50% of Flat $5,000 benefit perchild employee's coverage Upon initial eligibility, No medical underwriting, full amount isguaranteed employees are guaranteed coverage up to $25,000 with no medicalunderwriting.

100% paid byABC Company Short-Term Long-Term Disability Disability Benefits begin after six calendar Long Term Disability, after days’ absence as a result of approval by Prudential, kicks in injury, illness or surgery after on the 91st day of your Prudential approval and covers disability. you up to a maximum of 90 Employees have achoice consecutive calendar days from between: Disability the original date ofabsence Pre-tax option For childbirth related leaves (provided at no (maternity leave), short-term cost/premium) Benefits disability provides 6 to 8 weeks Post-tax option of paid leave. (employees pay the ABC Companyoffers 2 weeks premiums on a “post- company paid parentalleave. tax”basis).

401(k)Retirement Plan Eligibility • You are eligible to contribute to the 401(k) plan after the first day of the month following three months of service. • First contribution can be made on the first paycheck afteryou becomeeligible. • Employeeswill receive a “welcome packet” prior to becoming eligible to contribute to the 401K. Please do not throw this away or delete the email!

401(k) Retirement Plan Enrollment • Once eligible, you will be automatically enrolled into the 401(k)assoonas it is administratively possible with a deduction of 3% your totalearnings. • **IMPORTANT**: If you do not wish to participate in the 401(k) plan you must contact John Hancock before you are automatically enrolled to “optout”. • In addition, your contribution will automatically increase each year (July) by 1% until you reach 10% unless you electotherwise. • ABC Company will match 100% of the first 6% you contribute. • Employees are vested immediately.

Value AddedBenefits Paid time off (sick, vacation, Education assistance program -up Supplemental insurance coverage company & floating holidays) to $5,000 peryear withAflac Parentalleave Adoption assistance -up to $5,000 Discounted pet insurance Wellness programinitiatives peryear Travel assistance withIMG Employee referralprogram

EmployeeAssistance Program • Resources and referrals available 24/7. Free and confidential counseling (4 visits in person/virtual/telephone) • Free Legal assistance (30 mins) • Free Financial Counseling (30mins) • Tips for dealing with stress and so muchmore How toAccess: Go to www.guidanceresources.comfor in-depth HelpSheetson topics you select, get answers to specific questions, search for services and referrals, and use helpful planningtools. Company Web ID:GEN311 Or call (800) 697-4327 anytime,24/7

EmployeeAccess The Paylocity system is ABC Company’ Self-Service Portal. It is a web-based system that gives employees direct access to their personal and company information and allows employees to enroll, inquire and when appropriate, changebenefits. With employee access you canmanage: Benefits Access benefit plan Personal View or change Other Access forms information andlinks Info personalinformation Sign policies to benefits providers View bi-Weekly pay Company wide View benefit statements communication statements Pay & taxes posting Enroll in benefit plans Directdeposit Record life event Timemanagement changes

Enrolling & WaivingBenefits To enroll in benefits, use your Paylocitylogin REMEMBER: Even if you are choosing NOT from onboarding,and: to enroll in any benefits you still need tolog 1.Click on "HR & Payroll" on the self-service in and complete the enrollment process! home page (grey box in the upperleft-hand corner). You will also receive a separate email from 2.Click on BSwift Benefits - this will bringyou to a new homepage on the benefitsportal. Payroll regarding your time off accruals, 3.Click on the "Start Your Enrollment"button expense information, etc.Please be sure to and proceed with your benefitenrollments. read it!

Questions? Please contact Jane Doe Phone: (857)123-4567 Email:[email protected]

ThankYou WELCOMETOABC Company!