Just Annual Report and Accounts 2023

104 | Just Group PLC | Annual Report and Accounts 2023

DIRECTORS’ REMUNERATION REPORT continued

Consideration of employment conditions when setting executive pay The Committee seeks to ensure that the underlying principles, which form the basis for decisions on Executive Directors’ pay, are consistent with those on which pay decisions for the rest of the workforce are taken. For example, the Committee takes into account the general salary increases for the broader employee population when conducting the salary review for the Executive Directors. Putting customers first is central to Just’s mission and the Remuneration Committee ensures that its pay programs are consistent with this objective and do not inadvertently encourage participants to behave contrary to this core value. However, there are some structural differences in the Executive Directors’ Remuneration policy compared to that for the broader employee base, which the Committee believes are necessary to reflect the differing levels of seniority and responsibility. A greater weight is placed on performance-based pay through the quantum and participation levels in incentive schemes. This ensures the remuneration of the Executive Directors is aligned with the performance of the Group and therefore the interests of shareholders. Colleague views As part of the Board’s regular engagement with colleagues, Michelle Cracknell led a “Conversation with the Board” session for colleagues at which Executive Director remuneration and how it aligns with wider colleague pay was discussed. This included discussion on the role of the Remuneration Committee in ensuring our incentive plans are driving appropriate behaviours to provide the right outcomes for all stakeholders. Colleagues were able to ask questions throughout the session. Shareholder views The Committee engaged with its largest shareholders and the main proxy advisory firms as part of the policy renewal process. The Committee is also kept well informed of the relevant guidelines and publications of institutional investors, their representative bodies and prominent proxy agencies, so understands developments in the views across the wider investor community.

As set out in the UK Corporate Governance Code, the Policy has been viewed in the context of six factors: • Clarity – the proposed policy has a clear objective; to enable the Group to recruit, retain and motivate high-calibre individuals to deliver long-term sustainable performance which benefits all stakeholders. The policy itself is in line with standard UK market practice, and represents an evolution of the current policy, so should be well understood by participants and shareholders. • Simplicity – the policy includes a standard annual bonus plan and a single LTIP, so the incentive arrangements are considered easy to communicate. Payments are made either in cash or via Just Group shares. No artificial or complex structures are used to facilitate the operation of the incentive plans. The rationale for each element of the policy is clearly explained in the policy table and links to the overall Company strategy. • Risk – relevant individual and plan limits prevent excessive outcomes under the annual bonus or LTIP. Regular interaction with the Group Chief Risk Officer ensures relevant risk implications are understood when setting or assessing performance targets. Comprehensive clawback and malus provisions are in place across all incentive plans and the Committee’s ability to use its discretion to override formulaic outcomes are considered important controls to prevent inappropriate reward outcomes. • Predictability – the possible reward outcomes are quantified and reviewed at the outset of the performance period. The “Illustration of 2024 Remuneration policy”, clearly shows the potential scenarios of performance and the resulting pay outcomes which could be expected. • Proportionality – incentives only pay out if strong performance has been delivered by the Executive Directors. The performance measures used have a direct link to the KPIs of the business and there is a clear separation between those used in the annual bonus and the LTIP. The Committee has the discretion to override formulaic outcomes if they are deemed inappropriate in light of the wider performance of the Company and considering the experience of stakeholders. • Alignment to culture – incentive structures incentivise and reward for strong performance in accordance with the Company’s expected behaviours and values; they do not reward for poor performance. The policy seeks to retain Executive Directors to deliver long-term, sustainable performance which benefits all stakeholders.

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