EUDA Health Holdings Ltd

Defined contribution plan

The full-time employees of the Company are entitled to the government mandated defined contribution plan. The Company is required to accrue and pay for these benefits based on certain percentages of the employees’ respective salaries, subject to certain ceilings, in accordance with the relevant government regulations, and make cash contributions to the government mandated defined contribution plan. Total expenses for the plans were $203,502 and $198,960 for the six months ended June 30, 2026 and 2025, respectively.

The related contribution plans include:

Singapore subsidiaries

• Central Provident Fund (“CPF”) –17.00% based on employee’s monthly salary for employees aged 55 and below, reduces progressively to 7.5% as age increase;

• Skill Development Levy (“SDL”) –up to 0.25% based on employee’s monthly salary capped approximately $8.3 (SGD 11.25) for each employee.

Malaysia subsidiaries

• Social Security Organization (“SOSCO”) –1.75% based on employee’s monthly salary capped of RM 4,000;

• Employees Provident Fund (“EPF”) –12% based on employee’s monthly salary;

• Employment Insurance System (“EIS”) –0.2% based on employee’s monthly salary capped of RM 4,000.