Just Annual Report and Accounts 2023

Strategic Report | Governance | Financial Statements | 113

Summary of the remuneration structure for employees below Executive Director

Element

Policy approach

To attract and retain key employees we pay salaries which deliver market competitive total remuneration. We take into account the following when determining the base salary: the size of the role and its scope, the required skills, knowledge and experience, relevant pay in terms of the wider organisation and market comparative data. For 2023, the average salary increase (excluding promotions and joiners shortly prior to year end) for all employees awarded in April 2023 was 6.0%. This is an average figure, with individual increases varying within a range depending on the factors above. All employees participate in the permanent health insurance and life assurance schemes. They can choose to participate in the private medical cover scheme and the health cash plan. All employees are provided with the opportunity to participate in the Group defined contribution pension plan, with a Company contribution of up to 15% of salary for the executive team (excluding Executive Directors) and 10% of salary for Executive Directors and all other employees. New members of the executive team are provided with a Company contribution of 10% of salary, in line with the wider workforce. Employees who have reached HMRC annual or lifetime allowance limits can be paid a cash allowance in lieu of pension contributions. Most of our employees participate in a discretionary bonus plan unless an alternative plan is in operation. This plan is based on corporate performance and distributed based on personal performance based on objectives, behaviours in line with our culture and conduct in the role. The Group also operates bonus plans for certain types of roles, for example sales, based on objectives, behaviours in line with our culture and conduct in the role. For regulated roles, for example in risk, audit or compliance roles, the financial performance may be replaced by functional performance. The Remuneration Committee has the ultimate discretion on all incentive plans and these are reviewed on an annual basis. Bonuses for all of the executive team who are not Board members and employees under Solvency II have an element of variable remuneration deferred into shares for three years. Participation in the LTIP plan is for a small number of executives and key roles each year in recognition of the strategic and critical roles that they hold in supporting the strategic direction of the business and delivering Company performance. In 2023, 65 individuals were granted awards under the LTIP.

BASE SALARY

BENEFITS

PENSION

SHORT TERM INCENTIVE PLAN (“STIP”)

LONG TERM INCENTIVE PLAN (“LTIP”) DEFERRED SHARE BONUS PLAN (“DSBP”)

The Company operates a DSBP which provides the vehicle for the deferral of the STIP awards.

The Company operates a SAYE which is a tax-advantaged share scheme and is open to all UK-based employees as well as the Executive Directors. Participants are allowed to save a maximum of £500 per month and acquire the Company’s shares at a discount of up to 20% of the market value at the date of grant, within a six-month period following the maturity of their savings contracts in either three or five years. The SIP is a tax-advantaged share scheme in which all of the UK based employees are eligible to participate as well as the Executive Directors. Free shares were awarded to the UK based employees in 2016. This scheme is not currently in operation but the Company may choose to do so in the future.

SHARESAVE (“SAYE”)

SHARE INCENTIVE PLAN (“SIP”)

TOTAL SHAREHOLDER RETURN (UNAUDITED) Group’s share performance compared to the FTSE 250 Index

The Company’s ordinary shares were admitted to trading on the premium section of the London Stock Exchange in November 2013. The following graph shows a comparison of the Group’s total shareholder return (share price growth plus dividends paid) with that of the FTSE 250 Index (excluding investment trusts). The Group has selected this index as it comprises companies of a comparable size and complexity across the period and provides a good indication of the Group’s relative performance.

100 120 140 160 180 200

20 40 60 80

11/11/2013

30/06/2014

30/06/2015

31/12/2016

31/12/2017

31/12/2018

31/12/2019

31/12/2020

31/12/2021

31/12/2022

31/12/2023

Just Group

FTSE 250 (excluding investment trusts)

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