US Employee Handbook

1 US Employee Handbook DISCLAIMER 3. WELCOME & COMPANY 3. OUR MISSION 3. REACCH: OUR CORPORATE VALUES 3. ABOUT THIS Employee Handbook 4. Employee REGULATIONS/POLICIES 4. EQUAL EMPLOYMENT EMPLOYER 4. REQUEST FOR ACOMMODATION 4. POLICY PROHIBITING HARASSMENT & RETALIATION 5. NLRA STATEMENT 6. PERSONNEL FILES 6. WORKPLACE GUIDELINES 7. STANDARDS OF CONDUCT 7. PROPRIETARY OR CONFIDENTIAL INFORMATION 7. SOLICITATION AND DISTRIBUTION OF LITERATURE ON COMPANY PREMISES 7. OUTSIDE EMPLOYMENT 7. ROMANTIC RELATIONSHIP 7. EMLOYMENT OF RELATIVES 8. OPEN DOOR POLICY 8. PERSONAL APPEARANCE 8. CELL PHONE USE 9. CORRECTIVE ACTION 9. VIRTUAL WORK POLICY 10. WORKPLACE HEALTH & SAFETY 10. FIRST AID 10. SEARCHES 11. SURVEILLANCE VIDEOS 11. VISITORS 11. NON-SMOKING 11. HOURS, SCHEDULE OF WORK, AND WAGES 11. POLICY ON EXEMPT Employee PAY 11. POLICY ON NON-EXEMPT Employee PAY 11. TIMEKEEPING 12.

2 WAGES & PAYMENT SCHEDULE 12. PAY TRANSPARENCY POLICY 13. MEAL & REST TIME 13. CLOSURES AND DELAYS 13. Employee BENEFITS 14. TIME-OFF POLICIES 14. MEDICAL LEAVE OF ABSENCE (NON-FMLA LEAVE) 14. PERSONAL LEAVE 14. Firstsource Solutions Limited l Confidential | June 23, 2021 1. FAMILY MEDICAL LEAVE ACT (FMLA) 15. MILITARY LEAVE OF ABSENCE 16. BEREAVEMENT 16. JURY DUTY 16. TIME TO VOTE 17. PAID TIME OFF 17. HOLIDAYS 17. PERFORMANCE EVALUATIONS 17. INTRODUCTORY PERIOD 17. PROMOTIONS 18. CALL MONITORING & RECORDING 18. GENERAL POLICIES & PROVISIONS 18. EMPLOYMENT VERIFICATIONS 18. ARREST & CONVICTION POLICY 18. CARE OF COMPANY EQUIPMENT 19. RESIGNATION POLICY 19. EXIT INTERVIEW 19. ALCOHOL & DRUG POLICY 19. WEAPONS 20. Firstsource Solutions Limited l Confidential | June 23, 2021 2. Disclaimer Firstsource Group USA, Inc. includes the following: Firstsource Group USA, Inc.; Firstsource Advantage, LLC; Firstsource Health Plans and Healthcare Services, LLC; Firstsource Solutions USA, LLC; One Advantage, LLC; Sourcepoint, Inc.

3 ; and Sourcepoint Fulfillment Services, Inc. These entities will collectively be referred to as Firstsource or the Company throughout this Handbook . Welcome & Company Introduction Welcome! We are delighted that you have chosen to join Firstsource. You are part of a team that is dedicated to quality, excellence and performing with purpose. Every team member is a valuable asset, and we are committed to providing employees with an opportunity to learn, grow and perform to their full potential. Enclosed is a copy of your US Employee Handbook . We hope you will find it to be a useful overview of our policies, benefits, and the responsibility you share as a member of our organization. We wish you a rewarding career with Firstsource, and we look forward to your contributions to the organization. Our Mission To shape the future of the Business Process Management (BPM) industry by leading the way in transformational technologies and capabilities.

4 To constantly stay ahead of the curve in order to drive growth for customers, enriching experiences for employees, value for investors, and a positive impact for communities that we operate in. REACCH: Our Corporate Values Values are foundational to our workplace culture and create a distinct work ethic. This work ethic becomes our sustainable differentiator. REACCH is a synthesis of our 6 corporate values that articulate our ambition to outperform in a dynamic digital world. Risk-Taking Agility Dare to go beyond. Executional Excellence Move ahead of time quickly. Challenge the status quo. Strive to be the best. Stay nimble, adapt fast, and Be strategic. Be ambitious. Collaborate, co-create, and learn constantly with a Digital Be resilient. drive excellence. First' mindset. Credibility Humaneness Customer First Instill trust, confidence, and Be fair, respectful, transparent, Keep the customer at the core accountability.

5 Seek answers and sensitive. Care for your of every action. rooted in what's right' and not community, act responsibly who's right.' towards environment. Firstsource Solutions Limited l Confidential | June 23, 2021 3. About This Employee Handbook At Firstsource, we recognize the importance of providing our employees with a good work environment and a competitive benefits package. This Employee Handbook was prepared to help you become acquainted with Firstsource's policies. We encourage you to read the Employee Handbook and refer to it for your employment questions. This Employee Handbook provides only a summary of policies and benefits. The contents of this Employee Handbook are presented as guidelines of some of the Company's current policies and procedures and they will be changed and updated by the Company when necessary. Should any portion of this Handbook conflict with local, state, or federal law, the appropriate law will govern.

6 If you have questions about information in this Employee Handbook , consult your supervisor or Human Resources. Employee Regulations/Policies Employment with the Company is on an at-will basis, and the Company or the Employee may terminate the employment relationship at any time for any reason, other than those prohibited by law. No supervisor or member of management, except for the Company's President or CEO, has the authority to bind the Company to any employment contract for any specified period, with any Employee , either verbally or in writing. Equal Opportunity Employer Firstsource is an Equal Opportunity, Affirmative Action employer and makes recruitment, employment, promotional and all other employment decisions without regard to race, color, religion, national origin, age, sex (including childbirth, breastfeeding and related medical conditions), gender identity, sexual orientation, disability, pregnancy, citizenship status, veteran status, genetic information, or any other protected status in accordance with all applicable federal, state, and local laws.

7 This policy applies to all aspects of employment that include but are not limited to hiring, promotion, training, transfers, job assignments, terminations, wage and salary administration, and application of all Company policies, procedures, and benefits. Requests for Accommodation It is Firstsource's policy to comply with all relevant and applicable provisions of the Americans with Disabilities Act of 1990 (ADA), the ADA Amendments Act of 2008 (ADAAA) and related state and local laws. Firstsource will not discriminate against any qualified Employee or job applicant with respect to any terms, privileges, or conditions of employment because of physical or mental disability. In addition, Firstsource will make reasonable accommodations for employees or applicants with disabilities, provided that the individual is otherwise qualified to perform the essential functions of the job, with or without accommodation, and provided Firstsource Solutions Limited l Confidential | June 23, 2021 4.

8 That any accommodations made do not impose an undue hardship on Firstsource and/or does not pose a direct threat to the health or safety of others in the workplace and/or to the Employee . Any Employee who feels that an accommodation is necessary to be able to perform the essential functions of his or her job must contact Human Resources. In connection with an accommodation request, an Employee may be asked to provide a medical release that authorizes Firstsource to contact his or her treating physician(s), as well as to obtain copies of medical records. An Employee may also be asked to undergo one or more examinations by a physician chosen by Firstsource. If an Employee is asked to undergo a physical, Firstsource will pay the costs employed with the examination(s). In accordance with the ADA, any medical records for an Employee will be kept in a confidential file and will be maintained in compliance with legal requirements.

9 In addition, the existence of an Employee 's disability will be kept confidential. Firstsource will provide reasonable accommodation for employees' religious or sincerely held beliefs, observances, and practices when a need for such accommodation is identified and reasonable accommodation is possible. A reasonable accommodation is one that eliminates the conflict between an Employee 's religious or sincerely held beliefs, observances or practices and the Employee 's job requirements, without causing hardship to the Company. Policy Prohibiting Harassment, Discrimination & Retaliation The Company is committed to providing a work environment that is free of harassment, discrimination, and retaliation. In furtherance of this commitment, the Company strictly prohibits all forms of discrimination and harassment, including discrimination or harassment on the basis of race, color, religion, national origin, age, sex (including childbirth, breastfeeding and related medical conditions), gender identity, sexual orientation, disability, pregnancy, citizenship status, veteran status, genetic information, or any other protected status in accordance with all applicable federal, state, and local laws.

10 Examples of sexual harassment may include unwelcome sexual advances, requests for sexual favors, and other verbal, visual, or physical conduct of a sexual nature. Examples of other prohibited harassment may include verbal or physical abuse, intimidation, coercion, or suggestive or derogatory remarks. Reporting Harassment and Discrimination If you believe that you have been harassed or discriminated against by another Employee , supervisor, manager, customer, vendor, independent contractor or third party doing business with the Company, or if you have observed or learned about any such harassment or discrimination, Firstsource requires you to promptly notify your supervisor, Human Resources or the Compliance Hotline: 1-877-800-3391, email: web: Investigation of Reports When a report of harassment or discrimination has been made as specified above, the Compliance and/or Human Resources team will undertake a prompt investigation as may be appropriate under the circumstances.