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5.6  This benefit is limited to maximum of two (2) children of each eligible married employee

               5.7  Female employee: Female Employee (married or divorced) shall not be entitled to this benefit for
                     her children unless they are her dependants, or unless she is married to an employee who does not

                     receive such benefit. In such case, the Female Employee will have to provide a certificate stating
                     that her husband is not eligible for such benefit

               5.8  Amount of Schooling Allowance: The Schooling Allowance will be paid as follows:
                  5.8.1  Ipsos MENA will pay 50% of the annual tuition fees excluding books, stationeries, meal, school

                        transportation, etc. for the eligible married Employees of level 4 G and above as per Ipsos

                        MENA Titles Matrix
                  5.8.2  The percentage of 50% of the annual tuition is fixed for all eligible employees of level 4G and
                        above as per Ipsos MENA titles Matrix

               5.9  Payment of Schooling Allowance will be made on equal monthly bases during the following fiscal

                     year. No payment of the schooling allowance will be made unless the eligible employee presents the
                     school receipt, registration and tuition certificate in private schools and the registration certificate in

                     official or gratuitous schools. Therefore, the payment of the schooling allowance will be stopped
                     instantly when the eligible employee submits his/her resignation from the Company

               5.10  The educational benefits shall not be considered as part of the salary, nor shall it be subject to any
                     tax, and shall not be taken into consideration while calculating the end of service indemnity

               5.11  The Ipsos Management holds the right to modify this policy anytime at the beginning at each
                     scholastic year.























          HR. Policy & Procedure                                                December 12 th , 2008                                                                              Page 2of 2
          Schooling (VI)
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