NON-EXECUTIVE DIRECTOR FEES Non-Executive Director base fees, including the Board Chair fee, will be increased by 2.5% with effect from 1 April 2026. WORKFORCE REMUNERATION CONSIDERATIONS The Committee continues to monitor pay and practices for other Senior Executives and more broadly across the wider workforce when considering the remuneration of Executive Directors. The Group People Director is invited to attend Committee meetings to provide updates on workforce initiatives and to offer an employee perspective. The Committee has continued to review the statutory CEO pay ratios and additional ratios looking at both fixed pay and pay excluding long-term incentives – see page 127. The Committee remains satisfied that the year-on- year fluctuations in these ratios mainly reflect differences in the structure of pay at different levels of seniority. Details of our gender diversity and pay gaps are provided on page 48. LOOKING AHEAD As noted elsewhere in this report, we completed the acquisition of Empiric Student Property plc at the end of January 2026. During the course of H1 2026, the Committee will convene a meeting to consider what, if any, changes should be made to in-flight variable incentives to ensure the targets originally set remain appropriately stretching, with details provided in next year’s report. For the 2026 LTIP grant, targets for EPS and operational energy intensity measures will be disclosed in a market announcement no later that the grant date of these awards (expected to be April 2026). Further details on the 2026 LTIP, alongside targets for all other measures, are provided in the Annual Report on Remuneration on page 129. Nicky Dulieu Chair of the Remuneration Committee 24 February 2026 IMPLEMENTATION OF THE POLICY IN 2026 SALARIES The CEO and CFO salaries will each be increased by 2.5% for 2026. In respect of the CFO, the Committee’s intention remains to bring him closer to market levels over the short to medium term. The average salary increase across the Group is expected to be 3.2%. The effective date of all salary increases (including for Executive Directors) has been moved from 1 January to 1 April to simplify our reward communication going forward. Unite Group maintains its commitment to being an accredited Real Living Wage employer. PENSION Total employer pension contributions for the CEO and CFO will continue to be in line with that available to the wider employee population at 11% of salary. ANNUAL BONUS Joe Lister and Mike Burt will each participate in the 2026 annual bonus, with maximum opportunities of 150% of salary. For 2026, the Committee intends to make two key changes to performance measures that reflect our areas of focus for the forthcoming year. Firstly, to reflect the importance of securing our income in 2026, we will introduce a sales measure. Secondly, aligned with our focus on financial recovery, we will reduce the weighting of non-financial measures from 30% to 20%. We anticipate reviewing this next year, with a view to returning the weighting to 30% for 2027 if we have made sufficient progress on our financial priorities. Further details on the scorecard of measures and weightings are on page 129. LONG-TERM INCENTIVES Joe Lister and Mike Burt will receive an award of up to 200% of salary delivered through the PSP. The performance metrics used for the 2026 LTIP will be absolute EPS, relative TSR, relative TAR and operational energy intensity. Further details are set out on page 129. Key responsibilities: • Review, recommend and monitor the level and structure of remuneration for Executive Directors and other Senior Executives. • Approve the remuneration packages for the Executive Directors and other Senior Executives, reflecting the performance of the Company. • Determine the balance between base pay and performance-related elements, to align with shareholder and stakeholder interests. THE UNITE GROUP PLC Annual Report and Accounts 2025 115