Company: LIN
Filing Date: 2025-06-20
Form Type: 11-K
Source: 0001628280-25-032286
Chunk: 4

Company: LINDE PLC
Filing Date: 2025-06-20
Form: 11-K
Chunk 4
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 Code”). No matching contributions will be made with respect to such catch-up contributions.

For participants employed by the Company prior to October 1, 2012, the Plan provides for a Company matching contribution equal to 70% of the first 2.5% of a participant’s eligible compensation contributed to the Plan and 40% of the next 5% of the participant’s eligible compensation contributed to the Plan. For participants hired on or after October 1, 2012, the Company will make a matching contribution equal to 100% of the first 5% of a participant's eligible compensation contributed to the Plan. Company matching contributions to the Plan are made in cash and are invested in accordance with each participant’s investment direction.

#### Participants’ Account Activity
Participant accounts are credited with participant and Company contributions and investment returns which are based upon each participant’s investment direction. Participant accounts are charged for withdrawals. The benefit to which a participant is entitled is the benefit that can be provided from the participant’s vested account.

#### Vesting
Employees are fully vested at all times in their own contributions, company matching contributions, and rollover contributions. In the event of termination of employment from the Company, Plan participants receive all amounts credited to their accounts.

#### Investment Options
Plan participants may direct the investment of their Plan accounts among various investment options offered by the Plan listed below:

• Mutual funds

• Linde plc ordinary shares

• Cash equivalents

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

### Notes to Financial Statements

#### December 31, 2024 and 2023
Participants may change the investment election of their contributions and existing balances on a daily basis.

#### Withdrawals and Distributions
Plan participants may generally withdraw after-tax contributions from their account balances while working and, in limited cases (as defined in the Plan's provisions), may withdraw before-tax contributions. Actively employed participants may begin receiving distributions of pre-tax contributions at age 59 1 / 2 .

On September 17, 2022, the Hacienda issued Circular Letter of Internal Revenue No. 22-13, which allowed for eligible distributions to be made from the Puerto Rico qualified retirement plans to Puerto Rico residents at preferential tax rates. No. 22-13 was established following the state of emergency issued from the passage of Tropical Storm Fiona through Puerto Rico. Effective October 14, 2022, Plan Management amended the Plan for the associated relief provision.

Notes Receivable from