Time Management & Key Policies Webclock Users

Time Management & Key Policies Company Goals All associates continue to demonstrate the highest ethical standards All associates continue to comply with all applicable federal, state and Scotts policy requirements for reporting and tracking time The timely completion of payroll activities Associate responsibilities Providing accurate records of our work and/or leave time Being aware of, and fully understanding, the company policies that relate to timekeeping The company wants to ensure that all associates are demonstrating the highest ethical standards and are complying with all applicable federal, state and Scotts policy requirements for reporting and tracking time as well as the timely completion of payroll activities. As associates, we are all accountable for providing accurate records of our work and/or leave time. As technology training proceeds, you will be informed what your exact reporting requirements are. We are also accountable for being aware of and fully understanding the company policies that relate to timekeeping. Today, we are going to review some of the key timekeeping policy areas with the understanding that there will be future efforts to review our practices and additional training provided. Today’s policy overview is not an all inclusive HR policy overview. We have selected key policies that are important from a time management perspective to review today. This training is an important first step for us to review some of our basic timekeeping obligations and also to provide you with context for your training on the new timekeeping technology. Please keep in mind however, that there is an ongoing effort to review our policies and practices that relate to timekeeping and some answers may be deferred until that work is completed.

Time Management & Key Policies This training is an important first step to review some basic timekeeping obligations This is not an all inclusive HR policy overview therefore you must visit The Garden to review all HR Policies Policies as they relate to time management are outlined later in this presentation.

Roles & Responsibilities There are two components of the timekeeping system Time Entry – Where an associate clocks in and clocks out of the system Leave Request – Vacation and Personal Days Next you will review your role and responsibilities as it relates to time management

Roles & Responsibilities Key Areas of Accountability Associate As it relates to time entry: Enter your time accurately into the new system View your time statements for accuracy Confirm that your time entries are accurate Communicate with your manager immediately concerning any discrepancies/corrections/inability to submit time Be familiar with Scotts’ timekeeping policies that impact time and how those policies impact you Before we begin the policy overview, we are going to review your role and responsibilities. There are two components of the system: Time Entry – Meaning, where you would clock in and out (including unpaid meal periods) via the Webclock. You’ll see a demo in a few moments. Leave Request – Where vacation and personal day requests are processed (paperless!) This particular slide is your role as an associate as it relates to the entry of time: [PRESENTER – REVIEW SLIDE]

Roles & Responsibilities Key Areas of Accountability Associate As it relates to leave requests (vacation/personal day): Enter your vacation/personal day requests in new time keeping system Ensure that approval or denial by manager has been obtained via e-mail prior to requested time off Review your vacation/personal day information on-line to ensure accuracy

Timekeeping Policy Applies to: Salaried Non-Exempt, Hourly Associates record their start / stop times including meal periods All associates will record exception-based absences (i.e. bereavement, jury duty) Tampering with, altering, or falsifying time records, or recording time on another associate’s behalf is a policy violation Associates must accurately record their start / stop times, including meal periods All associates will record exception-based absences (bereavement, jury duty) Off-the-clock work is strictly prohibited. This means that if, before or after your regular work day, you are spending more than a de minimis amount of time working (e.g., 6 minutes or more), then you MUST report that time.  If you work time, you are required to report all of your work time and do not report all of your work time, you will be paid for the time you spent working, but you may also be disciplined for failing to report your work time. If anyone tells you not to report that time, you must push back by citing to the Company’s timekeeping policy. If that person continues to prevent you from reporting that time you should report the issue to Human Resources, the Ethics Hotline, the Legal Department, Chris Schemk the Chief Ethics and Compliance Officer etc. The company’s policy is that if you worked the time, you should be paid for it. At the same time, if you are told not to work the time, or if it is overtime and you do not have permission to work the time, and you work it anyway, that is a different issue and can lead to disciplinary action (even if you are still paid for the time you spent working). Tampering with, altering, or falsifying time records, or recording time on another associate’s behalf is a violation Failure to comply with any section of the policy may result in disciplinary action, up to and including termination.

Timekeeping Policy Applies to: Salaried Non-Exempt, Hourly Company policy is aimed at paying overtime in compliance with all applicable state and federal wage and hour regulations Associates are permitted to work overtime with prior authorization Rounding Rules Apply System will round clock in/out times to the nearest one-tenth (six minutes) of an hour Refer to the policy for details Overtime compensation is paid to associates in accordance with federal and state wage and hour regulations. Associates are permitted to work OT with prior authorization THIS IS CRITICAL: THE COMPANY WILL PAY FOR ALL HOURS WORKED WHETHER AUTHORIZED OR NOT. ASSOCIATES MAY BE SUBJECT TO DISCIPLINE IF THEY WORK OT WITHOUT AUTHORIZATION, BUT THAT DOES NOT MEAN THEY WILL NOT BE PAID FOR THE TIME. Overtime must be authorized in advance by the manager. Should an associate work unauthorized overtime, contact your Human Resources representative immediately to determine next steps. Rounding Rules Apply System will round clock in/out times to the nearest one-tenth (six minutes) of an hour Refer to the schedule in policy for details

Timekeeping Policy Applies to: Salaried Non-Exempt, Hourly Off-the-clock work is strictly prohibited Associates must obtain approval from their manager to work time outside of their normal schedule, failure to do so may result in disciplinary action If time is worked outside of an associates regular work hours it must be reported and the associate will be paid – regardless of whether or not it was approved If someone tells you NOT to report time, the issue should be reported to Human Resources, Ethics Hotline, Legal Department, or the Chief Ethics and Compliance Officer Associates must accurately record their start / stop times, including meal periods All associates will record exception-based absences (bereavement, jury duty) Off-the-clock work is strictly prohibited. This means that if, before or after your regular work day, you are spending more than a de minimis amount of time working (e.g., 6 minutes or more), then you MUST report that time.  If you work time, you are required to report all of your work time and do not report all of your work time, you will be paid for the time you spent working, but you may also be disciplined for failing to report your work time. If anyone tells you not to report that time, you must push back by citing to the Company’s timekeeping policy. If that person continues to prevent you from reporting that time you should report the issue to Human Resources, the Ethics Hotline, the Legal Department, Chris Schemk the Chief Ethics and Compliance Officer etc. The company’s policy is that if you worked the time, you should be paid for it. At the same time, if you are told not to work the time, or if it is overtime and you do not have permission to work the time, and you work it anyway, that is a different issue and can lead to disciplinary action (even if you are still paid for the time you spent working). Tampering with, altering, or falsifying time records, or recording time on another associate’s behalf is a violation Failure to comply with any section of the policy may result in disciplinary action, up to and including termination.

Meal & Rest Periods Policy Applies to: Salaried Non-Exempt, Hourly, M&Cs, & SLS Flux Under Scotts’ policy, requirements for lunch/meal periods vary by state Scotts policy allows all associates (regardless of state) to take an unpaid lunch/meal period, in some states, associates are REQUIRED to take a meal break Managers must be aware of the requirements for their state Length of meal breaks vary by state Meal break must be uninterrupted by work or direction from the associate’s manager The company’s preferred practice is to strongly suggest that associates take their meal break away from their desks or work locations Rest period requirements vary by state Rest periods are not reflected on a timesheet, however managers must know whether a rest break is required under Scotts’ policy in your state. Rest periods are paid – lunch periods are not

Lunch/Meal Periods and Rest Periods Meal & Rest Periods Policy Applies to: Salaried Non-Exempt, Hourly, M&Cs, & SLS Flux Lunch/Meal Periods and Rest Periods Track lunch/meal periods (not rest periods) Associates are required to accurately record any unpaid meal periods Lunch/meal periods are unpaid and work should not be performed during this time Lunch/Meal Periods and Rest Periods See state reference chart – Under Scotts policy, requirements for lunch/meal periods vary by state; therefore, we have created a state reference chart for your review and reference. While our policy allows all associates (regardless of state) to take an unpaid meal period, in some states, associates are REQUIRED to take a meal break. Managers need to know if their state requires lunch breaks. The length of a meal break also varies by state – in some states a meal break need only be 20 minutes long, in other states a meal break must be 30 minutes long – in either case, the meal break must be uninterrupted by work or direction from the associate’s manager. For this reason, the company’s preferred practice to is strongly suggest that associates take their meal break away from their desks or work locations. Rest period requirements also vary by state. Managers need to be familiar with respective state requirement as it relates to rest periods. While rest periods do not need to be reflected on the timesheet – you need to know whether a rest break is required under Scotts policy in your state. Rest periods are paid – lunch period are not.

Jury Duty/Bereavement Policies Jury Duty Policy (All associates) Provides paid time off to allow associates to fulfill their civic obligations Associates receive their regular day’s pay; may keep any expense monies / witness fee allotted to them Associate required to provide copy of the subpoena or jury summons to manager Bereavement Policy (All regular FT associates) 3 or 5 days pay per occurrence in the event of a death in the immediate family (see policy for specific details) Additional days off may be requested and approved at manager’s discretion Bereavement 5 days includes: spouse, child, stepchild, parent, parent-in-law, or sibling. 3 days includes: grandparent, stepsibling, grandchild, stepparent, son-in-law, and daughter-in-law Additional days off may be requested at manager’s discretion. Scotts reserves the right to require documentation of the death.

Travel Time Applies to: All Non-Exempt Associates (e. g Travel Time Applies to: All Non-Exempt Associates (e.g. Salaried Non-Exempt, Hourly and Flux) All travel time spent at the control and direction of the employer, excluding normal home to work travel, is compensable time. Travel from Home and Work. Travel time between home and work before or after an associate’s regular working hours is generally not compensable time. Travel during Workday. Travel that occurs during an associate’s workday is generally compensable time. (i.e. travel from one job site to another, travel to an off-site meeting, etc.) Travel for One-Day Assignment. If an associate is given a one-day assignment in another city (no overnight stay required), all travel time between cities is compensable time. Travel by Airplane. When traveling by airplane, compensable time begins with arrival at the airport (only up to 2 hours prior to the start of an associate’s regular work hours). Compensable time continues until arrival at the final destination (i.e. hotel in the destination city). See policy for more detail. Travel requiring Overnight Stay (non-Airplane). For travel requiring an overnight stay, excluding travel by plane, all time spent traveling (Sunday through Saturday) to and from a destination is compensable time. Time Spent at Destination during Overnight Travel. For travel requiring overnight stay, once an associate has arrived at the destination, all regular work hours are compensable time. In addition, any time outside the regular work hours spent actually performing work or spent at the direction or control of the employer (i.e. dinner meetings, award banquets, etc) is compensable time. Optional activities are not compensable.

Holiday Policy Applies to: All regular FT & PT associates Eligible associates are given a day off with pay for each scheduled holiday and one personal day Associate must be active and at work on the workdays immediately preceding and following the day on which the holiday is observed (unless a previously scheduled and approved vacation) Based on business requirements, some departments may be required to work a holiday to better serve customers An alternative day may be given to those associates based on manager’s discretion and approval Holidays and Personal Day are based on calendar year Eligible associates are given a day off with pay for each scheduled holiday and one personal day – Associate must be active to receive pay. Must be at work on the workdays immediately preceding and immediately following the day on which the holiday is observed (unless a previously scheduled and approved vacation). Based on business requirements, some departments may be required to work a holiday to better serve customers. An alternative day may be given to those associates based on manager’s discretion and approval. Holidays and Personal Day are based on calendar year

Inclement Weather Applies to: All hourly (excluding SLS Flux & M&Cs) Associates will receive up to 24 hours at regular rate of pay (fiscal year) 12 hours for part-time associates Applies when office is officially closed based on management decision and associate is notified by a manager or public media Applies to hourly associates

Vacation (a.k.a. Leave Request) Applies to: All associates (excludes M&Cs, SLS non-exempt, SLS Hourly, SLS Flux) Computed, scheduled and taken on a fiscal year basis (10/1 – 9/30) Use it or lose it policy (where applicable by law) Time must be taken in full or half day increments Unless vacation is running concurrently with FMLA in which it can be used in 1-hour increments Upon termination, accrued unused time paid out Refer to vacation accrual schedule, which is based on months of service for additional details

Sick Time Applies to: All hourly (excluding M&Cs) 24 hours (per fiscal year) for hourly associates After 24 hours is used, additional absences will not qualify for paid sick time Unused sick time cannot be carried over from one fiscal year to the next Managers enter sick time on behalf of hourly WebClock users

Personal Leave Applies to: All associates (excludes M&Cs and SLS Flux) Unpaid leave to associates who are unable to work due to extraordinary circumstances and do not qualify for another type of leave All other leave (i.e. Vacation, FMLA and Personal Day) must be exhausted first No guarantee of reinstatement to former position Requires written request from associate and HR advance approval Personal leave is not managed by the Office of Disability Management (ODM) Unpaid leave to associates who are unable to work due to extraordinary circumstances and do not qualify for another type of leave All other leave (i.e. Vacation, FMLA and Personal Day) must be exhausted first No guarantee of reinstatement to former position Not managed by the ODM. Requires request in writing and HR approval. See policy for details.

Office of Disability Management (ODM) In the event of an illness or injury, notify the ODM as soon as possible via the Leave Notification Form. ODM will reach out to the associate to gather additional details. ODM will work directly with you and the associate in regards to the following types of leaves: - WC - FMLA - STD/LTD - Military Leave There will likely be occasions where you enter time on behalf of your direct reports during waiting periods.

Contact your HR Representative with any questions Summary Paying our dedicated associates timely and accurately is critical to the company as well as the Manager’s role Scotts is committed to complying with the law and adhering to company policies Ensure that you review the policies on The Garden under Human Resources/Policies for additional details Contact your HR Representative with any questions Paying our dedicated associates timely and accurately is a critical component of every manager’s role Scotts is committed to upholding the highest Ethical standards and as a result wants to ensure you have all the tools you need to adhere to the laws that govern Timekeeping and Payroll Requirements The presentation is intended to be a reference / quick overview. As mentioned, it is the expectation that all associates (especially managers like yourself), are familiar with company policies. Please refer to the actual policies for additional details. Policies are located on The Garden under Human Resources / Policies. If you have any questions regarding policies contact an HR representative. Thank you for your time today. Thank you!