<PAGE>
EXHIBIT NO. 10.5
Confidential Materials omitted and filed separately with the Securities and
Exchange Commission. Asterisks denote omissions.


SAPIENT CORPORATION - 2004 GLOBAL BONUS PLAN

I.         IMPORTANT INFORMATION

           This 2004 Global Bonus Plan (the "Plan") contains highly confidential
information about the revenue and operations of Sapient Corporation and its
consolidated subsidiaries (individually or collectively, the "Company" or
"Sapient"). This Plan may not be shared with anyone outside of Sapient, and each
person is required to keep this Plan and its contents confidential at all times.
Except as otherwise permitted by law, disclosure of this Plan to anyone not an
employee of Sapient is a violation of whichever of the following agreements has
been signed by the Participant: Sapient Nondisclosure, Nonsolicitation and
Noncompete Agreement; Agreement Re: Nondisclosure, Nonsolicitation and
Noncompetition; Employment Agreement and/or any agreement between the
Participant and Sapient pertaining to nondisclosure, nonsolicitation and/or
noncompetition (an "Employee NDA").

           Neither the establishment of this Plan nor participation in this Plan
shall in any way, now, or hereafter, affect the employment relationship between
Sapient and Participants in this Plan. All Participants in this Plan employed by
Sapient Corporation ("Sapient US Participants") are employed by Sapient
Corporation on an "at will" basis. All Participants in this Plan employed by
Sapient Canada Inc. ("Sapient Canada Participants"), Sapient GmbH ("Sapient
Germany Participants"), Sapient Limited ("Sapient UK Participants") or Sapient
Corporation Private Limited ("Sapient India Participants") are employed by
Sapient Canada Inc., Sapient GmbH, Sapient Limited or Sapient Corporation
Private Limited ("India"), respectively, in accordance with the terms of the
applicable employment contract (the "Employment Agreement") between each Sapient
Canada Participant and Sapient Canada Inc., between each Sapient Germany
Participant and SapientGmbH, between each Sapient UK Participant and Sapient
Limited and between each Sapient India Participant and Sapient Corporation
Private Limited, as the case may be. Sapient reserves the rights to terminate a
Sapient US Participant's employment and/or participation in this Plan, a Sapient
Germany Participant's employment and/or participation in this Plan and a Sapient
UK Participant's employment and/or participation in this Plan, in any case at
any time, with or without cause and without prior notice. Sapient also reserves
the rights to terminate a Sapient Canada Participant's, and where applicable a
Sapient India Participant's, employment and/or participation in this Plan in
accordance with the Participant's Employment Agreement and applicable law.

           Nothing in this Plan shall be construed to create or imply the
guarantee or the creation of a contract of employment or a right to continued
employment for any specified period of time between Sapient and any Participant.
To ensure that this Plan best supports Sapient's overall business objectives and
strategies, this Plan may be reviewed periodically and may be modified, amended
or terminated at Sapient's sole discretion and without notice to participants.


II.        PHILOSOPHY & PURPOSE

           The purpose of this Plan is to reward qualified, eligible
Participants who achieve certain Company, group and individual goals during a
period when the Company and/or its Business Units ("BU's") have also achieved
certain financial performance goals. This Plan is designed to:

           - Balance BU accountability with a "one Sapient" attitude
           - Reinforce the Company's "ChapterNow" goals, and BU goals and
             objectives
           - Make client satisfaction a key driver
           - Give people an understanding that they can impact their payout
           - Distinguish between people who over-perform and under-perform

<PAGE>

           - Attract and retain high-quality team members


           Receipt of a bonus under this Plan is not guaranteed, but rather
depends on Company, group and individual performance. The Company is optimistic
that, during periods when the Company and BU's achieve their financial
performance goals, Participants will have the opportunity to earn a bonus.
However, if achievement of Company or BU financial performance goals or
individual, group or Company performance falls short of expectations,
Participants may qualify for a limited bonus, or possibly no bonus, as described
below and as determined by the Company in its sole discretion. For the avoidance
of doubt, nothing in this Plan entitles any Participant to a contractual right
to any bonus.


III.       EFFECTIVE DATE

           This Plan is effective January 1, 2004, and covers the period from
January 1 through December 31, 2004 (the "Plan Period"), and for the purpose of
determining eligibility only (as setout in Sections IV and IX below) through the
day payouts are made under this Plan, in each case, inclusive, unless modified
or terminated earlier as provided for in this Plan. All prior bonus plans have
expired of their own terms or have been revoked and withdrawn. This Plan
supersedes all prior written or oral bonus plans, promises, agreements,
practices, understandings, negotiations and/or incentive arrangements.


IV.        ELIGIBILITY

           A person who is eligible to participate in this Plan (a
"Participant") must meet the following criteria during the Plan Period and from
the end of the Plan Period through the date payouts are made:

           A. He or she must be assigned one of the following titles by Sapient:
           Associate, Senior Associate, Specialist, Senior Specialist, Manager,
           Senior Manager, Director, Vice President, Client Executive ("CE"),
           Senior Vice President, Executive Vice President, Executive Officer,
           and may not be assigned a Relationship Management, Relationship
           Development or Business Development Lead title;

           B. He or she must be employed in a position that is determined by
           Sapient to be non-overtime-eligible;

           C. He or she must be actively employed by Sapient in an eligible
           title during the entire Plan Period and from the end of the Plan
           Period through the date any payout is made under this Plan, except
           for people who are hired and commence employment with Sapient in 2004
           (as discussed below) and in certain other circumstances where a pro
           rata bonus may be paid (as discussed below). A person who is hired
           and commences employment with Sapient during 2004 is eligible as a
           Plan Participant for a pro rata portion of any bonus or incentive
           deemed earned and payable under this Plan by the Company, if he or
           she is hired and actively working at Sapient on or before December
           15, 2004 and he or she otherwise remains actively employed by the
           Company through the date any payout is made under this Plan. To be
           eligible for any mid-year payout (as described in Section 5(A)(2)), a
           Participant must have started employment with the Company prior to
           January 1, 2004 and must be actively employed by Sapient in an
           eligible title through the date any mid-year payout is made to
           Participants. Notwithstanding anything to the contrary, in the event
           a person who is otherwise eligible under this Plan is on an
           expatriate assignment or an assignment outside his or her home office
           country, the Company may vary or change the terms of this Plan in its
           sole discretion for that individual as it believes circumstances
           warrant, or the Company may in its sole discretion assign the person
           to another plan. Employees of HWT, Inc. are not eligible to
           participate in this Plan. No contractors are eligible to participate
           in this Plan, whether or not they have signed contracts with the
           Company, and regardless of whether any court or administrative
           governmental body makes any kind of determination as to their status
           as other than contractor;

SAPIENT CONFIDENTIAL                                                 Page      2
<PAGE>

           D. He or she was not or is not on a Get Well Plan or a performance
           improvement plan at any time during the Plan Period, unless an
           exemption is approved in writing by the VP in charge of the People
           Strategy Organization (the "PSO");

           E. He or she has complied and is complying with all of his or her
           obligations under his or her Employee NDA or Employment Agreement, as
           the case may be;

           F. He or she (i) has not received any loan or advance from Sapient,
           (ii) has not been paid an excess draw from any prior bonus or
           incentive plans which remains unpaid as of the day payouts are made
           under this Plan or (iii) does not have any outstanding repayment
           obligations with respect to an expatriate assignment or tax
           equalization as of the day payouts are made under this Plan, UNLESS
           he or she (a) has agreed in writing to regular payroll deductions for
           repayment of the loan, advance or excess draw, and (b) prior to the
           payout of any bonus or incentive under this Plan repays Sapient the
           full amount of the loan, advance or excess draw, or in Sapient's sole
           discretion agrees in writing to apply the amount of any then-current
           bonus or incentive payout toward repayment of such loan, advance or
           excess draw;

           G. For CE Participants, the CE must have signed and filed his or her
           CE Objectives Statement (as that term is defined below) with the
           applicable BU Finance Lead and VP in charge of Marketing prior to the
           deadline(s) stated in this Plan; and

           H. He or she is not an employee entitled to the protections of the
           (Indian) Payment of Bonus Act, 1965 (as the same may be amended).


V.  PLAN COMPONENTS

           The components of this Plan include: (A) funding of a pool available
for bonuses based on Company and BU financial performance and allocation to BU's
based on BU and Company performance and to India and Global Shared Services
Teams ("GSS Teams") based on Company performance, and (B) distribution to
individuals of any bonus pool made available to BU's, India or GSS Teams based
on team and personal performance against criteria determined by the Company,
BU's, India and/or GSS Teams.

A.         FUNDING AND ALLOCATION OF BONUS POOL

1.         FUNDING AND ALLOCATION MECHANISMS. Funding and allocation of a bonus
pool to BU's, India and GSS Teams and receipt of bonuses under this Plan are all
contingent on the Company's achieving a satisfactory level of financial
performance in the Plan Period, and in the case of allocations to the U.S. BU's,
Canada BU, UK BU and Germany BU, also contingent on each BU's financial
performance, all as described below and as determined in the sole discretion of
the Company. (The UK BU and Germany BU, together with any other BU's as may be
created by the Company in Europe in the Plan Period, are collectively referred
to as the "European BU's.") If the Company determines that it can fund and
allocate a pool for bonuses under this Plan, the Company determines in its sole
discretion the size of the pool. Any level of full or partial bonus pool funding
will be determined by the Company in its sole discretion. If the Company exceeds
its annual operating margin target, then the Company will determine in its sole
discretion whether or not it will increase bonus pool funding. In any event, *%
of pre-bonus operating margin is the maximum amount available for a bonus pool
under this Plan.

           A. ALLOCATION TO U.S., CANADA AND EUROPEAN BU'S. Whether or not a
           U.S. BU, the Canada BU or a European BU receives funding and
           allocation of a bonus pool under this Plan, if any, is contingent on:

                (1) a BU's 2004 achievement of contribution margin, measured in
                dollars, against its 2004 target for contribution margin,
                measured in local currency, as adjusted by a "Bonus Factor,"
                which is defined below (the "BU Contribution Margin Component"),
                and

                (2) the Company's 2004 achievement of operating margin, measured
                in dollars, against its 2004 operating margin target (the
                "Company Margin Component").


SAPIENT CONFIDENTIAL                                                 Page      3
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                The BU Contribution Margin Component and the Company Margin
                Component will *%.


                The formula below determines a U.S., Canada or European BU's
                funding and allocation:

                          (BU CONTRIBUTION MARGIN COMPONENT    X    *%)

                     +    (COMPANY MARGIN COMPONENT    X      *%)
                     -------------------------------------------

                          BU ALLOCATION PERCENTAGE

                Note that if total allocations and payouts would take Sapient
           into a loss position or to a level of profitability determined
           unacceptable by the Company in its sole discretion, then the Company
           will reduce funding and allocation and prorate such reduction across
           the BU's accordingly. Also, BU's may not pay bonuses under this Plan
           in excess of their BU funding and allocations.

                The BU Contribution Margin Component is calculated by first
           measuring a U.S., Canada or European BU's achievement against its BU
           contribution margin target, measured in dollars (or in the case of
           the Canada or European BU's, in local currency) (the "BU Contribution
           Margin Currency Target"). A U.S., Canada or European BU's
           Contribution Margin Currency Target for purposes of this Plan is
           established by the following formula:

<TABLE>
<S>            <C>  <C>         <C>  <C>         <C>    <C>        <C>     <C>
BU CONTRIBUTION  =   {[BU 2003   X    COMPANY ]    +     BU 2003}    X       LONG TERM BU CONTRIBUTION MARGIN
MARGIN CURRENCY        REVENUE        REVENUE            REVENUE             PERCENT TARGET    (I.E., *% FOR US BU'S,
TARGET                                GROWTH GOAL                            *% FOR UK BU, *% FOR GERMANY BU
                                      (i.e., *%)                                  AND *% FOR CANADA BU)
</TABLE>


                Then, the following calculation is used to determine the BU
Contribution Margin Component:

<TABLE>
<S>             <C>   <C>                  <C>   <C>               <C>   <C>
BU CONTRIBUTION   =    BU CONTRIBUTION       /     BU CONTRIBUTION    X    BONUS FACTOR
MARGIN COMPONENT       MARGIN ACHIEVEMENT          MARGIN CURRENCY         (FROM TABLE BELOW)
                       (IN  LOCAL CURRENCY)        TARGET
</TABLE>


                Each BU's "Bonus Factor" is determined by the BU's percentage
level against its target, as listed in the "Bonus Factor Table" below:

                                 BONUS FACTOR TABLE
                 <Table>
                 <Caption>
                 BU CONTRIBUTION MARGIN
                 ACHIEVEMENT (IN LOCAL            BONUS FACTOR
                 CURRENCY) / BU CONTRIBUTION
                 MARGIN CURRENCY TARGET

                <S>          <C>                <C>
                 ------------------------------- ----------------
                               *                        *
                 ------------------------------- ----------------
                               *                        *
                 ------------------------------- ----------------
                               *                        *
                 ------------------------------- ----------------
                 </Table>

                The purpose of the Bonus Factor is to provide for "acceleration"
for performance above *% and "deceleration" for performance below *%.


SAPIENT CONFIDENTIAL                                                 Page      4
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           B. EXAMPLES AND SCENARIOS IN APPENDIX 1. For illustration purposes,
           only, the examples contained in Appendix 1 show various scenarios for
           allocations to the BU's under this Plan.

           C. FUNDING AND ALLOCATION TO INDIA AND GSS TEAMS. Whether or not
           India or a GSS Team receives funding and allocation of any bonus pool
           is contingent on the Company's 2004 achievement of operating margin,
           measured in dollars, against its 2004 operating margin target.
           Funding and the allocation of any bonus pool to India and GSS Teams
           will be in proportion to the Company's percentage of achievement
           against its operating margin dollar target, except that funding and
           allocation for individuals on GSS Teams who are assigned
           substantially to a BU and whose salaries are part of the budget of a
           BU will be calculated in the same manner as for the applicable BU
           (i.e., based *% on the BU Contribution Margin Component and *% on
           Company Margin Component). India and GSS Teams cannot pay bonuses in
           excess of their allocation of the bonus pool.

           D. ADDITIONAL FUNDING AND ALLOCATION INFORMATION. The determinations
           of Company operating margin profitability or loss (if any) and BU
           achievement of contribution margin shall be made by the Company in
           its sole discretion. The Company, acting in its sole discretion, will
           set Company operating margin dollar targets and BU Contribution
           Margin Currency Targets and contribution margin percent targets for
           the Plan Period. Also, with the approval of a CEO and if a BU Lead
           determines that a CE's performance on Client Recognized Revenue and
           Client Contribution Margin was strong, a BU Lead may exercise his or
           her discretion to pay *% of a target bonus opportunity for one or
           more CE's, even if a BU did not get funding or if a BU's funding and
           allocation would otherwise result in a lower payout.

                The CEO, COO and CFO have the discretion to approve different
           revenue growth goals, a different operating margin target for the
           Company and different contribution margin percent and dollar targets
           for one or more BU's. In such event, the applicable formulas in this
           Plan will be revised for the applicable BU(s) and this Plan amended
           accordingly. After the close of the Plan Period, the Company will
           determine each BU's contribution margin dollar achievement for the
           Plan Period, with all determinations made by the Company based on
           Company and BU financial results and applying the Company's sole
           discretion in measuring, analyzing and interpreting such results.

                After allocations, if any, have been made to BU's, India and GSS
           Teams, the amount of any allocation remaining, if any, after
           calculation of individual distributions will then be returned to the
           Company and may be used for discretionary bonuses to individuals in
           the Company (in India or any one or more BU's, or on any one or more
           GSS Teams, as determined by the Company in its sole discretion);
           provided that such individual discretionary bonus payouts are
           approved by the Compensation Committee of the Board of Directors.

2.         MID-YEAR FUNDING. The Company will review its financial performance
as of the close of the second quarter of 2004 to determine funding and
allocation of a bonus pool for a mid-year bonus payout under this Plan. Provided
that the Company has met a minimum performance threshold of achieving
profitability (after accounting for a mid-year bonus payout), the Company will
do a mid-year payout based on the Company's progress as of June 30, 2004 towards
its profitability targets for the year and the BUs' financial performance as of
June 30, 2004. If financial performance warrants a mid-year payout, with such
performance determined in the Company's sole discretion, the Company may fund
and allocate a bonus pool to the BU's, India and GSS Teams and pay Participants
an estimated bonus for the first half of the year. With respect to any mid-year
funding, all determinations of financial performance will be made by the Company
based on Company and BU financial results and applying the Company's sole
discretion in measuring, analyzing and interpreting such results.

           In the event that the Company does a mid-year payout, the funding and
allocation to BU's, India and GSS Teams and payouts to Participants will be
based on the Company's and the BUs' progress toward 2004 financial goals and be
made generally in accordance with the terms of this Plan, except that Plan terms
and conditions will relate to the time period through the close of the second
quarter of 2004 and provisions relating to eligibility and employment
termination will apply with respect to the date any mid-year payout is made,
rather than the date of payout for the Plan Period. Also, to be eligible for a
mid-year payout, a Participant must have started employment with the Company
prior to January 1, 2004. In the event that the Company does a mid-year payout,
any amount paid


SAPIENT CONFIDENTIAL                                                 Page      5
<PAGE>

to any Participant in connection with the mid-year payout will be deducted from
any bonus payout made under this Plan after the close of the Plan Period.

3.         POTENTIAL SCENARIO OF NO FUNDING OR ALLOCATION. Although the Company
is optimistic that it will continue to operate profitably in 2004, the Company
will not fund or allocate any bonus pool or pay any bonuses under this Plan if
the Company has an annual loss for 2004 (after accounting for bonuses and
including 2004 restructuring costs, if any), notwithstanding anything to the
contrary and regardless of the performance of any person, team, BU, India or GSS
Team. The Company will consider whether its financial performance justifies the
funding of a pool available for payment of any bonuses under this Plan. The
determination of Company profitability or loss (if any) shall be made by the
Company in its sole discretion.


B.         DISTRIBUTION TO INDIVIDUALS

1.         TARGET BONUS OPPORTUNITY TRACKS. This Plan features three "tracks"
at the level of individual distributions based on Plan metrics. Participants in
this Plan who are not Directors, VP's or higher may be on Track A or Track B.
Participants in this Plan who are Directors, VP's and higher are on the
Director/VP Track. Subject to funding and allocation to the applicable BU or to
India or GSS Team, the range of individual bonus payouts is based on Track
assignment and dependent on each individual's "Individual Payout Percentage" (as
that term is defined below). Subject to funding and allocation, target bonus
opportunities for each of the tracks are as follows:

                -  Track A Participants have a target bonus opportunity of *% of
                   base salary
                -  Track B Participants have a target bonus opportunity of *% of
                   base salary
                -  Director/VP Track Participants have individual set amounts
                   for their target bonus opportunity (expressed in their local
                   currency)

When a Participant's entry into this Plan becomes effective, he or she will be
informed of his or her applicable Track, or for Directors and VP's, his or her
set amount for target bonus opportunity. The base salary used in the calculation
of bonus payout is a Participant's base salary in his or her home office
country, unless the applicable BU Lead, GSS Lead or VP in charge of India
("India Lead") determines otherwise. Changes between tracks are not permitted
during the Plan Period except in the event of a promotion or title change, in
which event the Participant's BU Lead, India Lead or GSS Team Lead will
determine which track is appropriate for the Participant.

2.         ASSESSMENT AND DETERMINATION OF INDIVIDUAL PERFORMANCE PERCENTAGE
ACHIEVED. Subject to funding and allocation to BU's, India and GSS Teams,
distributions to Participants within those groups that receive funding and
allocation will be made based on a Participant's Track assignment and his or her
respective BU Lead's, India Lead's or GSS Team Lead's assessment of the
Participant's performance in certain categories, which vary by title, and in
some cases by individual.

           A. CLIENT EXECUTIVES. For each CE within the BU, BU Leads will
           establish performance targets and/or goals in writing (a "CE
           Objectives Statement") and file each CE Objectives Statement
           with the Global Business Development Lead or VP in charge of
           Marketing prior to March 31, 2004. Each CE's Objectives Statement
           must include performance targets for the following criteria:

                   - Client Recognized Revenue
                   - Client Contribution Margin
                   - People Satisfaction and Turnover
                   - Client Satisfaction

           The CE Objectives Statement may also include other performance goals
           as established by BU Leads. Additional information on the
           above-listed criteria is provided below.

                After the close of the Plan Period, each BU Lead will assess the
           performance of the CE's in his or her BU against the targets in that
           CE's CE Objectives Statement, as the same may be amended from time to
           time. CE Performance Targets are subject to change in the BU Lead's
           sole discretion, and in such event the


SAPIENT CONFIDENTIAL                                                 Page      6
<PAGE>

           CE Objectives Statement will be amended and must be re-filed with the
           Global Business Development Lead or VP in charge of Marketing within
           14 days of the change. Subject to the terms and conditions of this
           Plan, a BU Lead may select objective and/or subjective goals for each
           CE Participant within the BU and set the relative weights for each
           goal. After the close of the Plan Period, BU Leads will assess the
           performance of each CE in their BU against the established targets
           and/or goals and assign that Participant a preliminary percentage
           representing his or her level of achievement as follows:

                   - All CE's may receive preliminary percentages between *% and
                     *%.

                The BU Leads will report the preliminary percentages for each CE
           to the VP in charge of Marketing, COO and a CEO, who will review and
           modify the percentages, exercising sole discretion. The percentage
           level of achievement approved by the VP in charge of Marketing, COO
           and CEO will be the "Individual Performance Percentage" for that CE.

           B. OTHER TITLES. BU Leads, the India Lead and GSS Team Leads will
           establish performance criteria and/or goals for each non-CE
           Participant in their respective groups. Specific metric targets are
           not required, and the criteria and/or goals may be set by title
           groups or at the individual level. The performance criteria and/or
           goals for all Participants in non-CE titles must include the
           following:

                   - Client Satisfaction
                   - Client and/or Engagement Recognized Revenue
                   - Client Contribution Margin and/or Engagement Margin
                   - People Satisfaction and Turnover

           BU Leads, the India Lead and GSS Team Leads may also establish other
           performance criteria and/or goals for Participants in their BU's,
           India or on their teams, respectively. Additional information on the
           above-listed criteria is provided below.

                Individual performance criteria and/or goals are subject to
           change in the BU Lead's, India Lead's or GSS Team Lead's sole
           discretion. Subject to the terms and conditions of this Plan, a BU
           Lead, India Lead or GSS Team Lead may assign various levels of
           priority to the performance criteria and/or goals in the list above
           (and other criteria and/or goals as determined by the BU Lead, India
           Lead or GSS Team Lead), except that for Associates and Senior
           Associates, Client Satisfaction is the primary criteria. After people
           in India receive assignments to BU's as part of the conversion to "BU
           to the Ground" or "BU2G" in India during the Plan Period, the India
           Lead will consult with the applicable BU Leads on any changes to be
           made to criteria and/or goals for Sapient India Participants assigned
           to BU's.

                After the close of the Plan Period, BU Leads, the India Lead and
           GSS Team Leads will assess each person's performance against the
           criteria and/or goals set by the BU Lead, India Lead or GSS Team Lead
           and assign that Participant a percentage representing his or her
           level of achievement (the "Individual Performance Percentage"). The
           India Lead and applicable BU Lead will jointly assess delivery
           Participants in India assigned to a BU as part of BU2G in India. The
           Individual Performance Percentages may range between *% and *%,
           depending on a Participant's title as follows:

                   - All titles below Manager will have Individual Performance
                     Percentages between *% and *%
                   - All Manager, Senior Manager, Specialist and Director titles
                     will have Individual Performance Percentages between *% and
                     *%
                   - All VP, Senior VP, Executive VP titles will have Individual
                     Performance Percentages between *% and *%

3.         SPECIFIC INFORMATION ON PERFORMANCE CRITERIA/GOALS.

           A. CLIENT SATISFACTION. Client satisfaction will be the primary
           consideration in assessing the performance of Participants with
           Associate and Senior Associate titles, and will be important in
           assessing the performance of all Participants. For project delivery
           Participants within the BU's and India, the Client


SAPIENT CONFIDENTIAL                                                 Page      7
<PAGE>

           Satisfaction assessment is based on the time-weighted average of all
           approved and unadjusted client satisfaction scores (in Pyramid)
           pertaining to completed client projects and internal delivery
           projects for the Company to which a Participant was assigned during
           the Plan Period, as determined by the Company. The performance target
           for Client Satisfaction is *. Listed below is some guidance on using
           Client Satisfaction scores under this Plan:

                 - Project leadership in the BU's is required to enter Client
                   Satisfaction scores into the Company's Pyramid system within
                   * days after the completion of the project (* days for
                   Implementation projects). If the unadjusted Client
                   Satisfaction score for a project is not entered into Pyramid
                   within the applicable time limit set forth above, the project
                   will be recognized with a score of zero (0) in this Plan
                   Period.

                 - If a Participant spent time in between client project
                   assignments "on the beach" and worked on an internal project
                   for the Company during his or her beach time, then a Client
                   Satisfaction score needs to be obtained from the executive
                   owner of the internal project. If no internal project was
                   available for a Participant's beach time, then the BU Lead or
                   India Lead may, in his or her discretion, elect to use the
                   applicable BU's average score for a Participant's beach time.

                 - No estimated scores will be included in the time-weighted
                   average of Client Satisfaction scores, unless approved by a
                   CEO or the COO. If interim Client Satisfaction scores are
                   obtained from a client prior to the completion of a project
                   and the project is not completed within * days before the end
                   of the Plan Period, the interim scores may be used.

           B. RECOGNIZED REVENUE. To determine performance by CE's on Client
           Recognized Revenue, BU Leads will use the definition of Recognized
           Revenue in the 2004 Global Business Development Plan. For other,
           non-CE titles, BU Leads and the India Lead may use that definition of
           Recognized Revenue or may assess a Participant's impact on revenue
           generation.

           C. CLIENT CONTRIBUTION MARGIN OR ENGAGEMENT MARGIN. CE's are
           evaluated on the basis of Client Contribution Margin for the clients
           assigned to them, based on the costs of selling and delivering
           projects and services to those clients. Other non-CE VP's, Directors,
           Senior Managers and Managers may be evaluated on Client Contribution
           Margin for clients assigned to them or the profit margins of the
           projects assigned to them. Participants in other titles may also be
           evaluated on their contributions to improved client and/or engagement
           margins. The determination of costs associated with clients and
           specific projects and/or services and sales, and the determination of
           margin in each case, shall be made by the Company acting in its sole
           discretion.

           D. PEOPLE SATISFACTION AND TURNOVER. CE's, VP's, Directors, Senior
           Managers and Managers may be evaluated on the morale of their teams
           (which can be determined using morale surveys or other means) and on
           rates of employment turnover for people in their BU's, India or on
           the teams on projects assigned to them, as applicable. Participants
           in other titles may be evaluated on their contributions to BU, India
           and/or team morale.

           E. OTHER PERFORMANCE GOALS. BU Leads, the India Lead and GSS Team
           Leads may set other performance criteria and/or goals for one or more
           Participants, as the BU Leads, India Lead and GSS Team Leads
           determine is appropriate for their units, the business of the Company
           and the applicable Participants. For example, GSS Team members may be
           evaluated on their team's performance to budget. Executive leadership
           may also set performance targets and/or goals for Executive VP's and
           Sr. VP's that include the criteria listed in this section as well as
           other performance targets and/or goals.

4.         INDIVIDUAL DISTRIBUTIONS. Provided that a BU, India or GSS Team
receives bonus funding and an allocation, and subject to pool and allocation
size, a Participant's bonus will be calculated based on his or Individual Payout
Percentage (calculated as described below) and his or her Track Assignment. The
Individual Payout Percentage is calculated as follows:

<TABLE>
<S>       <C>                <C>  <C>                 <C>     <C>
           Individual Payout   =    BU Allocation        X       Individual Performance Percentage
</TABLE>


SAPIENT CONFIDENTIAL                                                 Page      8
<PAGE>

<TABLE>
<S>       <C>                     <C>                         <C>
             Percentage             Percentage                   (as determined by BU Lead or
                                    (as calculated per           GSS Team Lead, and in the case
                                    Section V(A)(2) above)       of CE's as approved under
                                                                 this Plan)
</TABLE>

           A Participant's bonus is then calculated based on a Participant's
Individual Payout Percentage and Track Assignment. If the bonus pool is not
fully funded, or if a Participant's BU, India or GSS Team receives less than
full allocation, then payouts will be proportionately lower, even if individual
performance is at or above 100%.

5.         EXAMPLES AND SCENARIOS IN APPENDIX 1. For illustration purposes only,
the examples contained in Appendix 1 show various scenarios for calculating
Individual Payout Percentages (as well as allocations to the BU's as provided in
Section V(A)(1) above)).


VI.        TIMING OF PAYOUTS; PRORATIONS; CURRENCY

A.         TIMING

           Each BU Lead and GSS Team Lead and the India Lead must promptly
report personal performance achievement for each Participant assigned to their
groups to the VP of the PSO after the close of each Plan Period. The CFO must
promptly report the results of the funding and allocation mechanisms to the VP
of the PSO after the close of the Plan Period and the public release of the
Company's financial results. Following that reporting by each BU Lead, GSS Team
Lead, India Lead and CFO, a number of calculations need to be made to determine
individuals' bonus or incentive results. Accordingly, any annual payouts will be
made in the Sapient pay period following completion of the calculations.

B.         PRORATIONS

           If a prorated bonus or incentive is payable, the following rule
applies: Proration will be calculated on the basis of 0.083 for each full
calendar month of eligibility, as outlined in the following table:

              <Table>
              <Caption>
                             # OF MONTHS               PRORATION
                      ------------------------- -------------------------
                    <S>        <C>                   <C>
                                    1                     0.083
                      ------------------------- -------------------------
                                    2                     0.167
                      ------------------------- -------------------------
                                    3                     0.250
                      ------------------------- -------------------------
                                    4                     0.333
                      ------------------------- -------------------------
                                    5                     0.417
                      ------------------------- -------------------------
                                    6                     0.500
                      ------------------------- -------------------------
                                    7                     0.583
                      ------------------------- -------------------------
                                    8                     0.667
                      ------------------------- -------------------------
                                    9                     0.750
                      ------------------------- -------------------------
                                   10                     0.833
                      ------------------------- -------------------------
                                   11                     0.917
                      ------------------------- -------------------------
                                   12                     1.000
                      ------------------------- -------------------------
              </Table>

           To the extent any bonuses or incentives are paid under this Plan, if
a date is not otherwise specified in this Plan for a proration, then for a month
to be included in a proration calculation, the event giving rise to the
proration must occur on or before the 15th of a month. If such event occurs
after the 15th of a month, the next calendar month will be considered the first
month of the occurrence for purposes of proration. In the event of any proration
of year-to-date amounts, any previous payouts will be deducted.

           The circumstances that may warrant pro rata payment include but are
not limited to:

           - Base compensation changes;


SAPIENT CONFIDENTIAL                                                 Page      9
<PAGE>

           - Target bonus opportunity changes;
           - Bonus Track changes;
           - Commencement of employment and new entrance into this Plan;
           - Certain title changes (as described below);
           - Certain re-assignment among BU's (as described below); and
           - Qualified leave of absence, disability or death of Participant (as
             discussed below).

C.         CURRENCY

           All currency figures in this Plan are expressed in U.S. dollars,
unless stated otherwise in this Plan, but payout calculations and payments are
done in local currency. In performing currency conversions, if any, Sapient will
apply commercial exchange rates determined by Sapient in its sole discretion.


VII.       TITLE CHANGES

           A person ceases to participate in this Plan if he or she changes to a
Sapient title or job that is not eligible under this Plan. If a person remains
employed by the Company but moves to a title that is not eligible under this
Plan, then the time the person is considered eligible under this Plan will be
pro-rated subject to the proration rules of this Plan. If a Participant remains
on this Plan for the entire Plan Period but during that time switches to a
different title also covered by this Plan, then the time spent in each title
will be prorated, as applicable, subject to the proration rules of this Plan.

           If a Participant's regular BU assignment changes within the Plan
Period (as approved by appropriate BU management and recorded in the Company's
HRIS system), at the end of the Plan Period, then the time spent in each BU will
be prorated subject to the proration rules of this Plan.


IX.        TERMINATION OF EMPLOYMENT

A.         EFFECT OF TERMINATION

           Participants must be employed by the Company in an eligible title
through the entire Plan Period and through the day payouts are made for the Plan
Period to receive a payout under this Plan. Therefore, employees whose
employment terminates for any reason, whether voluntarily or involuntarily,
before the end of the Plan Period or the day payouts are made for the Plan
Period are not eligible for any payout under this Plan.

           B.   NO EXTENSION

           A Participant's right to receive payment or participate in this Plan
shall not be extended beyond his or her last day of active employment because he
or she receives pay in lieu of notice in accordance with his or her Employment
Agreement.


X.         LEAVES OF ABSENCE AND SHORT TERM DISABILITY

           If a Participant takes an approved leave of absence (including a
medical leave under the Company's Short-Term Disability Program) during the Plan
Period for fewer than 30 days, no adjustment will be made in the payout
calculation or in the Participant's metrics.


SAPIENT CONFIDENTIAL                                                 Page     10
<PAGE>

           If such leave of absence extends for more than 30 days during the
Plan Period, the Participant may be eligible for a pro rated payout calculated
in accordance with the above table and the other terms of this Plan. All
payments (if any) will be paid on the same date that active Participants receive
payment.

           For purposes of determining whether the payment may be pro rated, a
leave of absence begins on the date that the leave of absence begins as noted in
the Company's records (or in the case of short term disability, on the same date
that short term disability benefits begin).


XI.        DEATH AND LONG TERM DISABILITY

           In the event of long-term disability or death, a pro rated payment
based on the length of service during the Plan Period will be paid in accordance
with the above table and other terms of this Plan. All such payments (if any)
will be paid on the same date that active Participants receive payment or, at
the Company's discretion, at an earlier date. "Long-term disability" is defined
as eligibility to receive long-term disability benefits under the Company's LTD
Policy. For proration purposes, active service ends when the employee is no
longer paid regular wages through payroll for work performed.


XII.       LOANS, ADVANCES OR DRAWS

           Loans or advances against potential payments will not be made under
this Plan. If a Participant has an outstanding advance or loan from the Company
or has an outstanding obligation to repay to the Company money related to an
expatriate assignment or tax equalization, all or a portion of any bonus or
incentive payout under this Plan may be first applied to the outstanding balance
of such advance, loan or obligation related to an expatriate assignment or tax
equalization, as permitted by law. Upon request by the Company, any Participant
with such an outstanding loan, advance or other obligation will sign and deliver
a written instrument authorizing such application of any payout.


XIII.      FORMS OF PAYMENT

           As permitted by law, Sapient may, with the agreement of a
Participant, pay a bonus or incentive in whole or in part, in cash, stock
options, stock, warrants or other equity instruments (or any combination
thereof), in such amounts and under such terms and conditions to which Sapient
and a Participant may agree.


XIV.       PLAN ADMINISTRATION AND MANAGEMENT

           A Plan Committee will administer this Plan. The Plan Committee will
be composed of a CEO, CFO, COO, General Counsel and selected executive leaders
of BU's, India and/or GSS Teams. The Plan Committee will have full and absolute
discretion with respect to administration of all aspects of this Plan,
including, without limitation, determining Plan payouts, interpreting this Plan
and ruling on special situations. Further, the Plan Committee, in its sole
discretion and with or without notice or cause, may, to the extent authorized by
the Compensation Committee of the Board of Directors of the Company (the
"Compensation Committee"), modify, amend or terminate this Plan or take other
actions affecting Plan Participants without advance notice to Participants of
such actions. While this Plan will be administered in accordance with applicable
law, nothing in this Plan is a guarantee of current or future compensation or
income.

           The Company's books and records are the exclusive source of data for
administration of this Plan. The Plan Committee's interpretation of the books
and records is final.


SAPIENT CONFIDENTIAL                                                 Page     11
<PAGE>

           If a Participant wants to dispute a bonus or incentive payout or
calculation decision affecting the Participant or any other decision affecting
the Participant, that Participant must request reconsideration in writing. The
request must be given to the VP of the PSO within 60 days after the date of the
disputed decision.

           By participating in this Plan, each Participant agrees that a failure
to properly request reconsideration of any payout or calculation decision or
other decision within this 60-day period constitutes agreement with such
decision made by the Company. If the reconsideration request is properly
submitted, the VP of the PSO will resolve the disputed decision upon review of
the circumstances and of the available documentation and submit his or her
initial determination to the Plan Committee for review. The decision of the VP
of the PSO as to such dispute will be final.


XV.        MISCELLANEOUS

           Unless required by law or court order, a Participant may not assign
this Plan or any bonus or incentive payment or right to payment.

           If a provision of this Plan is found invalid, illegal or
unenforceable, the other provisions of this Plan shall remain in full force and
effect, and such invalid, illegal or unenforceable provision shall be reformed
as necessary to make it valid, legal and enforceable to the maximum extent
possible under law (or, if such reformation is impossible, such provision shall
be severed from this Plan).

           All payouts under this Plan are subject to applicable withholdings
and deductions as required by law.

           This Plan supersedes all prior understandings, negotiations and
agreements, whether written or oral, between each individual Participant and the
Company as to the subject matter covered by this Plan. In the event of any
conflict between this Plan and any presentations, documents, statements or other
communications concerning the subject matter of this Plan, this Plan shall
control. This Plan describes the sole and exclusive bonuses or incentives the
Company is offering to Participants during the Plan Period; provided, however,
that nothing in this Plan will prevent the Company from paying any individual a
discretionary bonus or incentive payment at any time or from time to time if
authorized in advance by the Compensation Committee. The Company has no
obligation to pay anyone a discretionary bonus or incentive at any time.

           No person who is not a Participant in this Plan shall have any right
under the Contracts (Rights of Third Parties) Act 1999 to enforce any term or
provision of this Plan.


SAPIENT CONFIDENTIAL                                                 Page     12
<PAGE>



                                   APPENDIX 1

                   EXAMPLES OF ALLOCATION AND PAYOUT SCENARIOS

                                       *


SAPIENT CONFIDENTIAL                                                 Page     13

<PAGE>
                                       *

NOTE: The examples and performance scenarios in this Appendix 1 are for
illustrative purposes only. Actual performance and results may differ. Neither
the Plan nor this Appendix 1 contain any obligation or promise on the part of
Sapient for compensation of any kind or continued employment to anyone.


SAPIENT CONFIDENTIAL                                                 Page     14