Time Management & Key Policies Sales Merchandisers & Counselors Thanks Christine…hello everyone. First, let me start by saying that the policies have not changed; new system does not mean new policies We thought it would be a good opportunity to take a moment to review some key highlights affecting your M&Cs Just a reminder…all policies are on the Garden via the ESS for the M&Cs and yourselves.

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. Today, we are going to provide an overview of the policies and key items listed. 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. One note: as I use M&Cs throughout this presentation I am referring to Merchandiser, M&C and Counselor The presentation is intended to be a reference / quick overview. It is the expectation that all M&Cs (especially SMs), are familiar with company policies. Please refer to the actual policies for additional details. Policies are located on The Garden under Human Resources / Policies OR you can request a copy from your manager. If you have any questions regarding policies contact an HR representative.

Time Management & Key Policies Reviewing this self guided training is an important first step to understanding 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 Next, you will review your role and responsibilities as it relates to time management

Roles & Responsibilities Key Areas of Accountability M&C As it relates to time entry: Enter time accurately into the new system View time statements for accuracy Confirm (by saving and submitting to their manager) that time entries are accurate Communicate with manager immediately concerning any discrepancies/corrections/inability to submit time Be familiar with Scotts’ timekeeping policies that impact time and how those policies impact their role Before I get into the slide, let me say: Some of the terms used will be covered by Christine in the system portion of this training (i.e. time statements) “Enter your time accurately…” – DAILY OR WEEKLY “Communication with your manager immediately…inability to submit time” – ANY CHANGES MADE BY YOUR MANAGER REQUIRE A “REASON CODE” WHICH IS VIEWABLE BY YOU “Be familiar with Scotts’ timekeeping policies…” - ALL POLICIES CAN BE VIEWED ON THE GARDEN THROUGH YOUR ESS (WHICH CHRISTINE WILL BE SHOWING YOU), YOU CAN ASK YOUR MANAGER FOR COPIES AND YOU CAN CONTACT HR Note: All policies can be viewed on The Garden. You can also ask your manager for copies or call Human Resources.

Roles & Responsibilities Key Areas of Accountability Sales Manager As it relates to time entry: Review and approve time in the system in accordance with company policies and prior to payroll deadlines Ensure that each M&C submits time accurately and thoroughly each pay period; ensure that meal periods are accurate (when applicable) Communicate with M&Cs in a timely manner if there are questions regarding M&Cs time card Make changes to time card when necessary or required (must identify a reason code). Assign a temporary delegate in your absence for time card approval and notify the delegate Understand and ensure you and your M&Cs are in compliance with Scotts’ policies as they pertain to Time Management, including state specific regulations regarding pay

Timekeeping Policy M&Cs will record their own start/stop times, including meal periods Off-the-clock work is strictly prohibited M&Cs must gain authorization from their SMs to work more than the hours originally approved AND/OR to work overtime If you work time, you are required to report all of your work time and you will be paid for the time you spent working -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 Please note that tampering with, altering, or falsifying time records, or recording time on another associates behalf is a violation of Scotts’ Policy (i.e. M&Cs can NOT enter time for other M&Cs) Let me start by saying that the new time keeping system is our official record of your time No longer does the SM enter your…it is your responsibility SMs main role is to put their stamp of approval on it M&Cs must accurately record their start / stop times, including meal periods Off-the-clock work is strictly prohibited. (REPEAT) All Hrs should be recorded and reported to your manager. This means that if, before or after your regular work day, you are spending more than a minimum 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 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/or 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 M&Cs can not enter time for other M&Cs. Managers can not enter time on behalf of M&Cs. For example, one M&C can not be “designate” as the timekeeping expert and enter everyone’s time; each M&C must enter their own time! Never: estimate (unless an early deadline for a holiday), negotiate, bank or alter hours or time entries

Timekeeping Policy Company policy is aimed at paying overtime in compliance with all applicable state and federal wage and hour regulations M&Cs are permitted to work overtime with prior authorization The company will pay for all hours worked whether authorized or not. Associates may be subject to discipline if they work OT without authorization. Rounding Rules Apply Refer to the schedule in policy for details Overtime compensation is paid to associates in accordance with federal and state wage and hour regulations. If you have questions on the regulations you can ask your manager or contact HR. Associates are permitted to work OT with prior authorization JUST TO REITERATE: 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. Rounding Rules Apply System will round clock in/out times – M&Cs are subject to a 10-minute rounding rule Refer to the schedule in policy for details – VIEW POLICY VIA ESS, ASK YOUR MANAGER FOR A COPY AND/OR CONTACT HR

Meal & Rest Periods Policy Lunch/Meal Periods and Rest Periods Track lunch/meal periods (not rest periods) SM or HR can answer questions related to state requirements M&Cs 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 M&C performs any work during meal period, the associate should not report that meal period and it should be paid Lunch/Meal Periods and Rest Periods The length of a meal break 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 is to strongly suggest that M&Cs take their meal break away from their stores or other work locations. Rest period requirements also vary by state. 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. 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.

Drive Time Personal commute time (home to 1st store and last store to home) is NOT considered “hours worked” if 30 minutes or less Travel time longer than 30 minutes (to 1st store and to home at the end of day) and/or between stores is considered travel time and should be included as hours worked in the timekeeping system Business miles must be recorded in timekeeping system

Summary Paying our dedicated M&Cs timely and accurately is critical 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!