Mazars Benefit. Your core benefits. Pension contribution as follows:

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1 MAZARS BENEFITS

2 Mazars Benefit Your core benefits Life Cover From Day 1 of employment, Mazars provides life insurance cover of 3 times salary. Income Protection Income protection cover of 50% of salary after 26 week waiting period. Interest free season ticket loan Up to 5000 per annum. Private Medical Insurance with AXA The firm pays the single person premium for staff at Assistant Manager level and above. Partner/ family cover available at an additional cost. Mazars Pension Our pension scheme with Aegon is available to all employees of any age up to 75. Staff contribution up to the age of 25 is 3% and 4% thereafter. Mazars contribution to your pension scheme is set out in the table on the right. Pension contribution as follows: Age Band Contribution % % % % % % % % %

3 Holiday Holiday Entitlement on joining Grade Director Senior Managers, Managers and Assistant Managers Exam qualified seniors or equivalent below AM grade. ACA,ACCA,CTA,JIEB plus other professional qualifications as appropriate e.g. CIPD,CIM Other Holiday entitlement on joining 27 days (29 days*) 25 days (27 days*) 23 days (25 days*) 20 days (25 days*) In addition to the above holiday allowance, employees are granted an extra day s holiday known as the Mazars Day. This is a day determined by the firm to be taken around the Christmas period. The firm s holiday year runs from January until December. In addition to basic holiday, all employee are entitled to purchase and sell up to 5 days annual leave.** * maximum entitlement with length of service ** employees are required to take the statutory minimum of 20 days leave before selling or carrying forward annual leave.

4 Voluntary Benefits Vodafone Employee Advantage Mazars has partnered with Vodafone to bring an exclusive offer to employees and up to 5 family members or friends. Employees may receive a discount of 20% if they spend 20+ a month on pay monthly price plans; or 10% on price plans less than 20. Microsoft Office Discount Employees can purchase their own personal copy of the complete Microsoft Office 2010 suite of applications for just 8.95 which includes Word, Excel, Access, PowerPoint, Publisher, Outlook, InfoPath, OneNote and SharePoint Workspace. AXA PPP Health Gateway The AXA PPP Health Gateway provides employees with tools and articles focussed on a tailored health and wellbeing service. Discounts Employees have free access to discount shopping service provided by LogBuy. Discounts are available in the following categories: electronics & computers, entertainment & days out, fashion & accessories, groceries & wine, health & beauty, holiday & travel, house & garden, leisure time, services & insurance, sports & gyms and supermarkets.

5 Mazars Flexible Benefit Scheme At Mazars we want you to be able to choose the benefits you want, rather than have all benefits chosen for you. is a scheme that you manage through a personalised online system. In addition to the core benefits, it lets you pick options from a range of benefits that we have negotiated to take advantage of a combination of Mazars buying power and tax breaks. This way you select the benefits package that suits you and the needs of your family! Flexible benefits are managed through the MY website, and purchased through a Flex Fund. You have the option to exchange salary (in accordance with HMRC and National Minimum Wage), this is only applicable if you wish to spend more than your Flex Fund. For more information about salary exchange can be found on the HMRC website Flex Fund annual allowance Grade Annual Allowance Director 600 Senior Manager 500 Manager and Assistant Manager Below Assistant Manager you choose

6 family Childcare Vouchers This scheme with Edenred enables employees to order a quantity of vouchers each month, in exchange for salary. In the process employees save on the income tax and national insurance contribution payments they otherwise would have made if they had not exchanged salary. leisure & lifestyle Car Buy a new car at any time, fully maintained and insured on a 2 or 3 year deal. Cycle to Work Scheme Buy a new bike and accessories on a 1 year deal. Gym Mazars will purchase an annual membership on the employee s behalf allowing them to take advantage of the lower paid up front corporate rate. Their gross salary is then adjusted accordingly on a monthly basis. There are savings to be made both for existing members and new joiners, in some cases up to 50% compared to standard membership prices. The extensive GymFlex network works with a large number of well known gyms including (but not limited to), Virgin Active, Nuffield health, Fitness First and David Lloyds. Travel Insurance with Crispin Spears Provides cover against the cost of worldwide (excluding Cuba) personal leisure travel-related financial losses and expenses. Cover includes medical costs, loss of property and delay in travel plans. Partner/family cover available at an additional cost. Holiday buy Employees may buy 5 days p.a. provided purchase does not take them over 30 days. Holiday of a lifetime bank Employees may bank 10 days at the end of the leave year for future use, providing 20 days of annual leave have been taken. Technology Devices from Stormfront This benefit gives employees the opportunity to select some of the latest IT equipment, including Apple. The Firm will pay the full cost of the equipment and collect the cost from the employee over 12 months.

7 health & wellbeing Health Assistance with Benenden Healthcare Society May be able to help employees resolve a health problem when the NHS can not provide them with timely support. They provide a range of discretionary healthcare services designed to complement the NHS. Partner/family cover available at an additional cost. Check4Cancer There are a choice of health screens. Health screens can be arranged within the my benefit year and Mazars will collect the cost from the employee over 12 months. Health Cash Plan The Westfield policy helps employees pay for a range of healthcare expenses and this may amount to 100% of the cost. There are different levels of cover to choose from. Partner/family cover available at an additional cost. Dental Insurance There is a choice of 6 different plans with NDP which cover major work, but also cover routine treatment either given by the NHS or privately. You can cover your partner and your family at additional cost. charitable giving Payroll Giving Employees can boost their donations to their favourite charities with the taxman s help. finance & security Critical Illness cover from Ellipse for employees and their spouse/partner Extra security and finance for their dependant(s) should they be diagnosed with a life-threatening medical condition. Life Assurance Increase the cover to a maximum of 10 times the annual salary. Pension Employees can chose to contribute more than the required minimum %. Personal Accident Insurance cover with Crispin Spears Payment following death/injury from accidental causes. Partner/family cover available at an additional cost. Children up to the age of 18 (or 23 if in full-time education) can be added free of charge.

8 Employee Referral Award Scheme Mazars employee referral award scheme is one of the most competitive schemes when measured against our competitors. Successfully refer a friend, relative, previous work colleague or even an acquaintance who might be interested in joining us, there will be financial reward in it for you. 3Three is a Magic Number! Successfully refer 3 people or more within a 12 month period and receive a gift to the value of 500, in addition to the introductory referral awards. Salary Level Under 20,000 per annum 20,000 to 29,999 30,000 to 39,999 40,000 to 59,999 Introductory Referral Award 500 1,000 2,000 3,000 60, ,000

9 Code of Conduct recognition scheme Our Code of Conduct sets out how we each seek to live out the firm s values in practice. To help achieve this we have a recognition scheme which celebrates and rewards team members who are seen by their peers to be living the Code of Conduct in their day to day roles. We have great people who do great things, and we do want to celebrate and recognise this. Each month, our winners receive a 100 voucher. In addition, monthly winners can win the quarterly award of a 250 voucher and a national dinner will be held each January hosted by the Executive for all national quarterly winners. recognise, celebrate and reward OUR COMM Mazars Co November de of Cond 2014 ITMENT TO uct QUALITY & INTEGRITY

10 Long service awards Mazars recognises the loyalty and commitment of staff through a voucher scheme as below: Number of years Amount 10 years service years service years service years service years service years service years service 600 An additional 50 is payable for each additional five years service.

11 Staff Bonus Plan All permanent staff, excluding those on a training contract*, are eligible to receive a bonus of up to 20% of basic salary, under the Bonus Plan. This is a non-contractual plan, the parameters of which are determined on an annual basis. * Upon completion of the training contract, staff will also be eligible for the plan. 20 %

12 The purpose of this document is to raise awareness of the benefits available to you at Mazars and to make it easier for you to find the information you want. Please note that this document only provides a summary of benefits; when you join Mazars you will have full access to the policies and conditions surrounding all benefits. The information contained in this document may change from time to time for example, benefit providers or the rules regarding benefit provision. The flexible benefit website is updated with any changes to terms and conditions, or additional information relating to any benefit. It is strongly recommended that all employees check the website to clarify any points relating to the terms and condition of benefits in their personal package. Acceptance on to the flexible benefit schemes is subject to eligibility and scheme rules in place from time to time. Mazars shall be entitled to vary or terminate the scheme and your membership of them. Where benefits are subject to underwriting, cover is only provided once confirmed by the underwriter. Certain benefits are subject to upper age limits imposed by the market. Wherever possible the cost of benefits is based on non-age related and uni-sex terms. The firm will not provide benefits it they cannot be sourced from the market. Please note that only the core benefits set out in this document are contractual, as included in your terms and conditions of employment. Mazars LLP

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