Time Management & Key Policies Salaried Non-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

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 time accurately into the timekeeping 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

Roles & Responsibilities Key Areas of Accountability Associate As it relates to leave requests (vacation): Enter your vacation day requests in the timekeeping system Ensure that approval or denial by manager has been obtained via e-mail prior to requested time off Review your vacation 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

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

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

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

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 If an associate performs any work during meal period, the associate should not report that meal period and it should be paid If you are in a state that requires a meal period and the associate does not take it, work with your HR representative to address the situation

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

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 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 are based on calendar year

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

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 and FMLA) 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)

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 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 Thank you!