Note 24 Employee benefit expenses

The staff costs relating to pensions, reorganisations and other long-term employee benefits were as follows:

Employee benefit expenses for pensions, reorganisation and other long-term employee benefits

Clarification of the reorganisation costs is included in note 15 on provisions for employee benefits. For further details of the other long-term employee benefits, please refer to the disclosures in note 15. External staff costs amounted to €279 million (2024: €264 million) and related to agency workers for specific projects and to fill vacancies. The number of staff employed by Alliander, based on a 38-hour working week (FTEs), was 8,608.

Number of permanent staff (FTEs)

WNT

On 1 January 2013 the Act on the Standardisation of Remuneration of Senior Executives in the Public and Semi-Public Sector (WNT) came into operation. The act lays down rules governing the maximum remuneration of senior executives in the public and semi-public sector. The amount is set annually by a ministerial ruling.

WNT reporting

Alliander is not governed by the Public and Semi-Public Sector Executives Pay (Standards) Act (WNT), but Liander N.V. is. The WNT requires companies to report on the remuneration of current and former senior executives. The annual report of the network operator, which is to be published in the second quarter of 2026, will contain disclosures on the WNT requirements.

Remuneration of the Management Board and the Supervisory Board

The Remuneration Report covers the remuneration policy, its implementation and the remuneration of the members of the Management Board and the Supervisory Board (key management). The Remuneration Report can be found in the ‘Corporate Governance’ section of our 2025 annual report. The following tables disclose the remuneration of the members of the Management Board. The remuneration of the Management Board amounted to €0.94 million in 2025 (2024: €1.23 million). The remuneration of the Supervisory Board amounted to €0.14 million in 2025 (2024: €0.13 million).

Gross fixed remuneration chargeable to the financial year

• 1Retired 1 August 2025.
• 2Retired 1 April 2025.

Fixed remuneration concerns the actual amount paid each year; it does not include amounts set aside for other forms of remuneration.

Settlement of contract obligations

Regarding the departure of Ms Visser, the Supervisory Board acted in accordance with the termination and severance provisions of the Management Board Remuneration Policy, as a result of which Ms Visser received a severance payment equal to one year’s gross annual salary. This amount has been charged to 2025.

Pension contributions

• 1Retired 1 August 2025.
• 2Retired 1 April 2025.

Social security contributions and other benefits

• 1Retired 1 August 2025.
• 2Retired 1 April 2025.

In addition to the social security contributions that are normally paid by the company, Management Board members are entitled to an employer’s contribution towards the premium for the group health insurance plan, contributions to the ‘personal budget’ scheme and the use of a car provided by the company.

Remuneration of the Supervisory Board

• 1Appointed as of 17 October 2025.