Company: NIVFW
Filing Date: 2025-10-31
Form Type: 424B3
Source: 0001213900-25-104469
Chunk: 281

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-31
Form: 424B3
Chunk 281
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 its qualifying employees. The scheme assets are held under a provident fund managed by an independent
fund manager. The Company and its employees are each required to make contributions to the scheme calculated at 5% of the employees’
basic salaries on monthly basis.

Thailand

The Company is obliged to
make social security payments within the first 15 days of the month over which it is accrued. During period ended June 30 2025,
the Company and its employees are each required to make contributions to the scheme calculated at 5% of the employee’s salary with
a cap of THB750 per month.

Cambodia

Every business employing
one or more workers must register its business and workers with the National Social Security Fund (the “NSSF”) for the Occupational
Risk Scheme (for work-related accidents and occupational diseases), the Health Care Scheme and the Pension Scheme.

Once registered, the business
must pay to the NSSF:

| ● | A monthly contribution                                                                                                        
 equivalent to 0.8% of each worker’s monthly average wages (between $0.40 and $2.40 per month per worker) for the Occupational 
 Risk Scheme.                                                                                                                  |

| ● | A monthly contribution                                                                                                            
 equivalent to 2.6% of a worker’s monthly average wages (between $1.30 and $7.80 per month per worker) for the Health Care Scheme. |

| ● | A monthly contribution                                                                                                           
 to the compulsory Pension Scheme, which is jointly paid by the employer and the employee at the same rate of 2% (total of 4%) of 
 the contributable wage for the first five years. The contributable wage for the Pension Scheme ranges from between KHR400,000    
 (approximately $100) up to KHR1,200,000 (approximately $300).                                                                    |

<div align='center'>F-57</div>

Kyrgyzstan

The Company has a defined
contribution pension scheme for its qualifying employees. The scheme assets are held under a provident fund managed by an independent
fund manager. The Company and its employees are each required to make contributions to the scheme calculated at 15% and 8%, respectively
of the employees’ basic salaries on monthly basis.

NOTE 14 — PROVISION FOR INCOME TAXES

Cayman Islands

NewGenIvf Limited was incorporated
in the Cayman Islands and is not subject to tax on income or capital gains under current Cayman Islands law. In addition, upon payment
of dividends