Benefit Systems S.A.

Notice of Dividend Amount • Dec 15, 2022

Dividend Policy of Benefit Systems S.A. for years 2023 - 2025 and thewithdrawal from the current dividend policy

The Management Board of Benefit Systems S.A. with its registered seat inWarsaw (hereinafter, the "Company") hereby informs that on 15 December2022, the Management Board has made a decision to withdraw from theapplication of the existing "Dividend Policy for years 2020-2023", theadoption of which was announced by the Company in Report No. 44/2019dated 9 December 2019, and adopted in its place a new dividend policyfor years 2023 - 2025 (hereinafter, the "Dividend Policy"), with thefollowing wording:

Dividend Policy for years 2023-2025

In each year that the Dividend Policy is in effect, the Company'smanagement board will recommend to the general meeting that a dividendof at least 60% of the consolidated net income of the Company's groupfor the preceding fiscal year be paid, excluding positive or negativeunrealized foreign exchange differences recognized during the period.The recommendation of the management board referred to above will takeinto account the financial and liquidity situation, developmentprospects and investment needs of the Company and the Company's capitalgroup.

The Dividend Policy will be subject to periodic review.

The Dividend Policy is effective and applicable starting from thedistribution of profit for the fiscal year ending on 31 December 2022.The Dividend Policy was approved by the Company's supervisory board on15 December 2022.