Company: LIN
Filing Date: 2025-06-20
Form Type: 11-K
Source: 0001628280-25-032286
Chunk: 3

Company: LINDE PLC
Filing Date: 2025-06-20
Form: 11-K
Chunk 3
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| Beginning of year                                            |     |                              |  9,469,889 |
| End of year                                                  |     | $                            | 10,076,451 |

<div align='center'>The accompanying notes are an integral part of these financial statements.

5</div>

#### Linde Puerto Rico B.V. Retirement Savings Plan

### Notes to Financial Statements

#### December 31, 2024 and 2023

#### Note 1 - Inception of the Plan
Linde Puerto Rico B.V. (formerly known as Praxair Puerto Rico B.V.) (the "Company") established The Savings Program for Employees of Praxair Puerto Rico B.V. and Its Participating Subsidiary Companies (the “Plan”).

Effective August 1, 2024, the Plan was renamed "Linde Puerto Rico B.V. Retirement Savings Plan".

#### Note 2 - Description of the Plan
The Plan is a tax-qualified retirement plan. The following is a general description of the Plan. Participants should refer to the Plan document, as amended by the Popular Master Defined Contribution Retirement Plan Profit Sharing Plan with Cash or Deferred Arrangement Plan Adoption Agreement effective August 22, 2014 for a complete description of the Plan’s provisions.

#### General
The Plan is a defined contribution plan and is administered by the Administrative Committee of Linde Puerto Rico B.V. Savings Plan (the “Administrator”).

The Trustee and recordkeeper of the Plan's assets is Banco Popular de Puerto Rico. The Plan is subject to the provisions of the Employee Retirement Income Security Act of 1974 (“ERISA”) as amended.

#### Eligibility
An employee of the Company is eligible to participate in the Plan if he or she is a minimum of 18 years of age and has completed 90 days of service. The Plan excludes leased, temporary, part-time, and casual employees.

#### Contributions
Participant contributions to the Plan are made through payroll deductions. Plan participants generally may elect to contribute a percentage of their eligible compensation on either a before-tax and/or after-tax basis. Participants’ before-tax contributions are limited to an annual statutory amount, which amounted to $15,000 in 2024.

Participants who reach age 50 by the close of the Plan year are eligible to make catch-up contributions. Catch-up contributions are limited to $1,500 per Plan year (or such other limit as may be imposed through amendment to the Puerto Rico Internal Revenue Code for a New Puerto Rico, as amended (“2011 PR