REMUNERATION AT A GLANCE – 2026 IMPLEMENTATION HOW EXECUTIVE DIRECTOR REMUNERATION WILL BE STRUCTURED IN 2026 Element Salary £637,625 (+2.5%) Pension Up to 11% of salary Other benefits No change Annual bonus Up to 150% of salary LTIP Grant of 200% salary JOE LISTER - CEO Element Salary £435,625 (+2.5%) Pension Up to 11% of salary Other benefits No change Annual bonus Up to 150% of salary LTIP Grant of 200% salary MIKE BURT - CFO VARIABLE INCENTIVE MEASURES AND WEIGHTINGS FOR 2026 2026 ANNUAL BONUS 2026-28 LTIP Measure Strategic link Weighting Adjusted EPS C 30.0% TAR C 25.0% Sales C 15.0% Net debt to EBITDA C 10.0% Higher Education trust A 5.0% Customer NPS A 5.0% Employee engagement B 5.0% GRESB Score C 5.0% Measure Strategic link Weighting Adjusted EPS C 30.0% Relative TSR C 30.0% Relative TAR C 30.0% Operational energy intensity C 10.0% Performance will be measured over a three-year period. Any LTIP shares vesting for performance will be subject to a mandatory two-year holding period. Up to 50% of any bonus earned will be deferred in shares for two years, unless a Director has met their in-post shareholding guideline, in which case the full bonus earned will be paid in cash. KEY STRATEGIC OBJECTIVES REINFORCED THROUGH REMUNERATION Great Place to Live Great Place to Work Great Place to Invest DIRECTORS’ SHAREHOLDINGS VS. GUIDELINES JOE LISTER - CEO Actual Requirement 0% 200% 800% 400% 600% MIKE BURT - CFO A B C 1000% Actual Requirement 0% 200% 800% 400% 600% 1000% THE UNITE GROUP PLC Annual Report and Accounts 2025 119
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