Company: CRCL
Filing Date: 2025-05-27
Form Type: S-1/A
Source: 0001193125-25-126208
Chunk: 258

Company: Circle Internet Group, Inc.
Filing Date: 2025-05-27
Form: S-1/A
Chunk 258
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-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.

Health andwelfare benefits

Our executives, including our NEOs, are eligible to receive the same health and welfare benefits that are generally available to all of our full-time employees, subject
to the satisfaction of certain eligibility requirements. These benefits include our medical, dental, and vision insurance, and life and disability insurance plans. In structuring these benefit plans, we seek to provide an aggregate level of benefits
that are comparable to those provided by similar companies.

Perquisites and personal benefits

We do not view perquisites or other personal benefits as a significant component of our executive compensation program. Accordingly, we do not provide significant
perquisites or other personal benefits to our executives, including our NEOs, except as generally made available to our employees, or in situations where we believe it is appropriate to assist an individual in the performance of his or her duties,
to reward long-standing service to us, to make our executives more efficient and effective, or for recruitment and retention purposes.

In fiscal year 2024, we
provided payment for the expenses for personal security during personal travel and at his residence to Mr. Allaire to address safety concerns arising as a result of his position with the Company. We

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required these security and privacy measures for Circle’s benefit because of the importance of Mr. Allaire’s role to our Company, and we believe that the scope and costs of these
security measures are appropriate and necessary. We report the aggregate incremental cost to the Company for these services in the “All Other Compensation” column of “Executive Compensation—Summary Compensation Table” below.

Employment arrangements with NEOs

We have entered into offer
letters with each of our NEOs. In fiscal year 2025, we also adopted executive severance guidelines (the “Executive Severance Guidelines”), which provide for certain payments and benefits in the event of a termination of employment,
including an involuntary termination of employment in connection with a change in control of Circle. All of our NEOs are eligible for severance benefits under the Executive Severance Guidelines and the terms of the Executive Severance Guidelines
replace the severance provisions in such NEO’s offer letters, if any. The terms and conditions relating to the Executive Severance Guidelines are set forth below in “—Executive Compensation—Potential Payments Upon Termination or
Change in Control.”

Offer letters

The material terms of the
app