Company: PATH
Filing Date: 2025-05-13
Form Type: DEF 14A
Source: 0001734722-25-000021
Chunk: 45

Company: UiPath, Inc.
Filing Date: 2025-05-13
Form: DEF 14A
Chunk 45
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#### Clawback Policy
Our Incentive Compensation Recoupment Policy is attached as Exhibit 97 to our Annual Report and posted on our website at ir.uipath.com/governance/governance-documents .

#### Stock Ownership Policy
Our compensation committee believes that, in order to more closely align the interests of our executive officers and the members of our board of directors with the interests of our other stockholders, all executive officers and directors should maintain a minimum level of equity interests in our Company’s Class A common stock. The stock ownership policy requires our chief executive officer to maintain ownership of our stock equal to five times his annual base salary and requires our other executive officers to maintain stock ownership equal to two times their respective annual base salary. Directors are required to hold five times the annual board retainer in UiPath equity. The policy provides that "eligible shares" include shares owned outright by the individual (and immediate family members) and shares held in trust for the benefit of the individual or the individual's family member(s). Unexercised stock options, unvested restricted stock awards and RSUs, and unvested PSUs are not considered "eligible shares" under this policy.

Each of Mr. Dines, Mr. Gupta, and Mr. Brubaker, measured as of January 31, 2025, meet the ownership requirements, and Mr. Enslin, during his tenure, met the ownership requirements. Each of our directors, measured as of January 31, 2025, with the exception of Mr. Somasegar and Ms. Yang, who joined the board in February 2024 and September 2024, respectively, meets this requirement. Eac h executive officer or director has five years from the date of their becoming subject to the policy to come into compliance with this policy. After this compliance deadline, until an individual meets the applicable requirement, the after-tax portion of all equity awards that such individual acquires pursuant to exercise or award vesting must be held until they are in compliance with this policy.

#### Tax and Accounting Implications
We record stock-based compensation expense on an ongoing basis in accordance with ASC 718.

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Under Section 162(m) of the IRC, compensation paid to each of our “covered employees” that exceeds $1 million per taxable year is generally non-deductible. Although the compensation committee will continue to consider tax implications as one factor in determining executive compensation, the compensation committee also looks at other factors in making its decisions