Company: PATH
Filing Date: 2025-05-13
Form Type: DEF 14A
Source: 0001734722-25-000021
Chunk: 43

Company: UiPath, Inc.
Filing Date: 2025-05-13
Form: DEF 14A
Chunk 43
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 plans, in each case on the same basis as all of our other employees. As with all other employees, we pay the premiums for basic life, accidental death and dismemberment, and disability insurance for our NEOs. Our NEOs may also utilize lifestyle spending wellness benefits and catered meal benefits, both of which are available to our broader employee population. Our Chief Executive Officer, Mr. Dines, also has benefits provided including supplemental health benefits and personal security services. The personal security services are provided for UiPath's benefit, and UiPath considers the related expenses to be appropriate business expenses rather than personal benefits for Mr. Dines. Nevertheless, the expenses associated with these security services are reflected in the “All Other Compensation” column of the Summary Compensation Table below.

We maintain a defined contribution retirement plan that provides eligible employees, including each of our NEOs, with an opportunity to save for retirement on a tax-advantaged basis. Eligible employees may defer eligible compensation on a pre-tax basis, up to the statutorily prescribed annual limits on contributions under the Internal Revenue Code of 1986, as amended (the “IRC”). We have the ability to make discretionary contributions to the 401(k) plan. Employee contributions are allocated to each participant’s individual account and are then invested in selected investment alternatives according to the participant’s directions. Employees are immediately and fully-vested in their contributions. The 401(k) plan is intended to be qualified under Section 401(a) of the IRC with the 401(k) plan’s related trust intended to be tax exempt under Section 501(a) of the IRC. As a tax-qualified retirement plan, contributions to the 401(k) plan and earnings on those contributions are not taxable to the employees until distributed from the 401(k) plan.

We also offer employees, including our NEOs, the opportunity to participate in our 2021 Employee Stock Purchase Plan (the “ESPP”), which became effective on the date of the underwriting agreement related to our initial public offering. The purpose of

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our ESPP is to attract new employees, to retain the services of existing employees, and to provide incentives for such individuals to exert maximum efforts toward our success. Our ESPP includes two components. One component is designed to allow eligible U.S. employees to purchase our Class A common stock in a manner that may qualify for favorable tax treatment under Section 423 of the IRC. The other component permits the grant of purchase rights that do not