Time Management & Key Policies Salaried Exempt Associates

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. In addition, we will also be reviewing your role as an associate and your manager’s role. 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 time worked or in some cases not worked such as bereavement is actually entered. 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 exception time accurately into the new system View your time statements for accuracy Confirm (through your approval) 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 as an associate. There are two components of the system: Time Entry – Where exception time such as jury duty, bereavement and/or project time (if applicable to your role) would be entered 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] *For exempt associates, like yourself, only exception time would be entered, which includes: jury duty, bereavement leave and project time (when applicable)

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

Jury Duty/Bereavement Policies Jury Duty Policy 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 3 or 5 days pay per occurrence in the event of a death in the immediate family 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.

Holiday Policy Eligible associates are given a day off with pay for each scheduled company holiday and one personal day 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

Vacation (a.k.a. Leave Request) 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 half or full 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

Office of Disability Management (ODM) In the event of an illness or injury, notify your manager as soon as possible. Your manager will submit a Leave Notification Form to ODM. ODM will reach out to you directly to gather additional details. ODM will work directly with you and your manager in regards to the following types of leaves: - WC - FMLA - STD/LTD - Military Leave

Summary Paying our dedicated associates timely and accurately is critical to every 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 of others), 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.