RELATIONSHIP BETWEEN THE REMUNERATION OF THE CEO AND ALL EMPLOYEES There is strong alignment between the Company’s approach to remuneration for Executive Directors and other employees (see page 117 for details). Given the significant undertaking required to calculate the single figure of remuneration for all UK employees, the Committee opted to use data already available from the gender pay reporting as the basis for identifying employees at P25, P50 and P75 (Option B). We believe this provides a reasonable estimate for employees’ pay at these levels within the organisation. Accordingly, consistent with prior years, we used the most recent gender pay gap data from 5 April 2025 to rank the hourly rates of all UK employees for the whole of 2025 and identify those individuals positioned at P25, P50 and P75, as well as the immediate employees either side of P25, P50 and P75. Total FTE remuneration for each of these individuals was then calculated to 31 December 2025 on the same basis as used in the single figure table for our CEO. Overtime pay has been included in the calculations (where applicable) recognising that this is a representative part of employee pay at these levels. In reviewing the employee pay data, the Committee is comfortable that the P25, P50 and P75 individuals identified appropriately reflect the employee pay profile at those quartiles, and that the overall picture presented by the ratios is consistent with our pay, reward and progression policies. The Committee notes that the spread of the statutory CEO pay ratios is broadly consistent year-on-year, with the ratio of CEO total remuneration to the P50 employee having fallen from 56:1 to 42:1. The Committee considers that this year-on-year change is principally driven by by lower variable pay outcomes for the CEO in 2025 vs 2024. Reflecting that a significant proportion of the CEO’s remuneration is linked to Group performance and share price movements over the longer term, and that, as a result, changes in the headline ratios may be volatile, the Committee also reviews ratios for salary and salary plus annual bonus. Participation in the Group’s long-term incentives is currently limited to c.50 senior leaders, with none of the individuals identified as P25, P50 and P75 in this group. On the other hand, the significant majority of our employees are eligible to participate in annual bonus arrangements – and so the Committee considers this ratio, ANNUAL REPORT ON REMUNERATION continued THE UNITE GROUP PLC Annual Report and Accounts 2025 126 GOVERNANCE