Just Annual Report and Accounts 2023

Strategic Report | Governance | Financial Statements | 171

12. STAFF NUMBERS AND COSTS The average number of persons employed by the Group (including Directors) during the financial year, analysed by category, was as follows: Year ended 31 December 2023 Number Year ended 31 December 2022 Number Directors 11 10 Senior management 142 124 Staff 1,052 990 Average number of staff 1,205 1,124

The aggregate personnel costs were as follows:

Year ended 31 December 2023 £m

Year ended 31 December 2022 £m

104

Wages and salaries Social security costs Other pension costs

86 10

11

6 6

4 6

Share-based payment expense

Total

127

106

13. EMPLOYEE BENEFITS Defined contribution pension scheme The Group operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable to the fund and amounted to £6m (2022: £4m). Employee share plans The Group operates a number of employee share option plans. Details of those plans are as follows: Long Term Incentive Plans (“LTIP”) The Group has made awards under the LTIP to Executive Directors and other senior managers. Awards granted prior to 9 May 2023 were granted under the Just Retirement Group plc 2013 Long Term Incentive Plan. Awards granted since 9 May 2023 are granted under the Just Group plc Long Term Incentive Plan. Awards are made in the form of nil-cost options which become exercisable on the third anniversary of the grant date, subject to the satisfaction of service and performance conditions set out in the Directors’ Remuneration report. Options are exercisable until the tenth anniversary of the grant date, with the exception for good leavers in respect of awards granted after 9 May 2023 which are exercisable until the first anniversary of the vesting date. The majority of options granted are also subject to a two-year holding period after the options have vested. The options are accounted for as equity-settled schemes. The number and weighted-average remaining contractual life of outstanding options under the LTIP are as follows: Year ended

Year ended 31 December 2022 Number of options

31 December 2023 Number of options

25,935,723 9,544,856 (2,902,296) (6,573,503)

Outstanding at 1 January

22,403,125 8,563,671 (1,149,299) (2,679,669) (1,202,105) 25,935,723

Granted 1 Forfeited Exercised

Expired

Outstanding at 31 December Exercisable at 31 December

26,004,780 4,546,466

4,740,542

0.85 1.14

Weighted-average share price at exercise (£) Weighted-average remaining contractual life (years)

0.81 1.09

1 Includes 294,437 options granted on 14 September 2023 under the Just Group plc Long Term Incentive Plan. All other options granted under the Just Retirement Group plc 2013 Long Term Incentive Plan. The exercise price for options granted under the LTIP is nil.

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