Section 6: Key management and employee benefits The Group’s greatest resource is its staff and it works hard to develop and retain its people. The remuneration policies in place are aimed to help recognise the contribution that Unite Group’s people make to the performance of the Group. On the following pages you will find disclosures around wages and salaries and share option schemes which allow employees of the Group to take an equity interest in the Group. Accounting policies The Group operates a defined contribution pension scheme. Obligations for contributions to defined contribution pension plans are recognised as an expense in the income statement as incurred. 6.1 Staff numbers and costs With the exception of the Directors, who are employed by Unite Group PLC, all employees are employed by subsidiaries of the Group. The employee costs of Unite Group PLC are borne by another Group company. The average number of persons employed by the Group (including Directors) during the year (calculated on a monthly basis), analysed by category, was as follows: 2025 Managerial and administrative 651 Site operatives 1,266 Total 1,917 The aggregate payroll costs of these persons were as follows: 2025 £m Wages and salaries 86.3 Social security costs 9.9 Pension costs 4.2 Fair value of share-based payments 1.5 Total 101.9 The wages and salaries costs include redundancy costs of £4.8 million (2024: £0.5 million). The total number of persons employed by the Group (including Directors) and Company as at 31 December 2025 was 651 managerial and administrative and 1,266 site operatives. 2024 617 1,291 1,908 2024 £m 79.6 7.9 3.8 2.4 93.7 Number of employees NOTES TO THE FINANCIAL STATEMENTS continued THE UNITE GROUP PLC Annual Report and Accounts 2025 194 FINANCIAL STATEMENTS