Time Management & Key Policies Sales Merchandisers & Counselors

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 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 system View time statement detail for accuracy Confirm (by reviewing and saving) 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 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)

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

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

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!