INSPERITY, INC.

We serve small and medium-sized businesses by providing our PEO HR Solutions, which encompass a broad range of services. Our PEO HR Solutions offer the following:

•payroll and benefits administration

•general HR advice

•health and workers’ compensation insurance programs

•401(k) retirement plan sponsored by us

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•employer liability management

•assistance with government compliance

•personnel records management

In addition to the above, employees, managers, and client owners have access to our proprietary Insperity Premier technology as part of our HR 360 solution and our proprietary Workday HCM-based client tenant as part of our HRScale solution.

Our HR 360 solution also provides additional services that our HR 360 Select Edition clients can purchase for an additional fee, including the following:

•employee recruiting and support

•employee performance management

•training and development services

•strategic HR projects

We also expect our HRScale clients to have access to these additional services.

Our PEO HR Solutions are designed to attract and retain high-quality employees, while relieving client owners and key executives of many employer-related administrative and regulatory burdens. As a co-employer in the PEO relationship, we assume or share many of the employer-related responsibilities and assist our clients in complying with many employment-related governmental laws and regulations. Historically, we believe that we have successfully marketed the compliance component of our service offering and that our compliance-related services have increased the value proposition of our service offering. Among the employment-related laws and regulations that may affect a client are the following:

These laws and regulations are complex, and in some instances overlapping. We assist our PEO HR Solutions clients in

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complying with these laws and regulations by providing services in the categories set forth below:

Administrative Functions. Administrative functions encompass a wide variety of processing and recordkeeping tasks, mostly related to payroll administration and regulatory compliance. Specific examples include:

•payroll processing

•payroll tax deposits

•payroll tax reporting

•employee file maintenance

•unemployment claims processing

•workers’ compensation claims reporting and monitoring

Benefit Plans Administration. We maintain numerous benefit plans for eligible WSEEs including the following:

•a group health plan

•a health savings account program

•a health care flexible spending account plan

•a 401(k) retirement plan

•an employee well-being program

•cafeteria plans for group health and health savings account contributions

•short-term and long-term disability insurance

•an educational assistance program

•an adoption assistance program

•group term life insurance

•accidental death and dismemberment insurance

•critical illness and accident insurance

The group health plan includes medical, dental, vision and prescription drug coverage. All benefit plans are provided to eligible employees based on the specific eligibility provisions of each plan. We are the policyholder responsible for the costs and premiums associated with any group insurance policies that provide benefits under these plans, and we act as plan sponsor and administrator of the plans. We negotiate the terms and costs of the plans, maintain the plans in accordance with applicable federal and state regulations and serve as liaison for the delivery of these benefits to WSEEs and corporate employees. COBRA coverage is extended to eligible terminated WSEEs and other eligible individuals in accordance with applicable law. We believe that the variety and comprehensive nature of our benefit plan offerings are generally not available to employees in our small and medium-sized business target market and allow our clients to compete with the type and level of benefits usually offered only by companies with a larger group of employees. As a result, we believe the availability of these benefit plans provides our clients with a competitive advantage that small and medium-sized businesses are typically unable to attain on their own.

HCM Platforms. For our HR 360 and HR 360 Select Edition clients and WSEEs, Insperity Premier is our web-based human capital management platform and is available to our clients with minimal implementation effort. Our HRScale solution is designed to give clients and WSEEs access to our proprietary Workday HCM-based client tenant with a focus on affordability, ease and speed of deployment, and agility as companies scale. The HCM platforms powering our PEO HR Solutions are designed to provide our service providers with insight into client and WSEE HR information to better support their needs. These platforms provide role-based access to a wide range of human capital management functions, along

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with personalized content to the managers, owners and WSEEs of our PEO HR Solutions clients, including:

For managers and client owners:

•online payroll for the submission, approval, and reporting of payroll data

•mobile access to review and approve payroll transactions

•tools to manage the onboarding of new employees

•employee administration functions such as viewing or changing information about employees

•access to client-specific compliance-related information relevant to many HR areas

•reporting and analytics tools to create, view, save, and export reports and data about employees and to perform more complex analysis and visualization of their workforce data with the Insperity People Analytics solution

•ability to manage employee time and attendance information, absences, and paid time off, if offered by client

•access to talent management tools in the areas of recruiting, performance management, and learning management, if offered by client

•access to a library of online human resources forms

•access to a wide range of best-practices human resources management content

For WSEEs:

•access to view, edit, and change a range of employee profile information

•online check stubs, pay history, W-2 forms, W-4 forms, and other state forms

•employee-specific benefits content, including summary plan descriptions, enrollment status, and tools to assist with benefits selection for Insperity-sponsored plans

•access to 401(k) retirement plan information for covered plans

•e-learning web-based training

•links to benefits providers and other key vendors

•performance management tools including self-reviews and review history, if offered by client

•ability to submit time and attendance information, absences, and paid time off requests, if offered by client

•mobile access to perform a wide range of employee-specific activities such as reporting time and attendance and paid time off, view pay stubs, insurance coverage and ID cards, view 401(k) balances and other commonly accessed data

People Management. In addition to the services that we provide through the technology included in our PEO HR Solutions, we also provide a wide variety of human capital management services that give our clients access to HR advisors and additional resources normally found only in the human resources departments of large companies. All PEO HR Solutions clients have access to our advice concerning personnel policies and practices, including recruiting, discipline, and termination procedures. Other human capital management services we provide include:

•drafting and reviewing personnel policies and employee handbooks

•performing prospective employee screening and background investigations

•designing performance appraisal processes and tools

•professional development and issues-oriented training

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•development of company culture and employee experience

•employee coaching and counseling

•substance abuse awareness training

•outplacement services

•compensation guidance

Employer Liability Management. Under the CSA, we assume many of the employment-related responsibilities associated with the administrative functions, benefit plans administration, and human capital management services we provide. For many of those employment-related responsibilities that are the responsibility of the client or of both the client and us, we may assist our clients in managing and limiting liability. This assistance may include safety-related risk management reviews as well as the implementation by our clients of safety programs, for which our clients are responsible, that are designed to reduce workplace accidents and, consequently, workers’ compensation claims. We also provide guidance to clients for avoiding discrimination, sexual harassment and civil rights violations, and we assist with termination decisions when consulted to attempt to minimize liability on those grounds. While we do not provide legal services to our clients, we employ in-house and external counsel who specialize in several areas of employment law, have broad experience in disputes concerning the employer/employee relationship, and provide support to our internal human resources professionals. As part of our comprehensive service, we also maintain employment practice liability insurance coverage for ourselves and our clients, monitor developments in HR-related laws and regulations, and notify clients of the potential effect of such changes on employer liability.

Middle Market Solutions. We believe the middle market sector, which we generally define as those companies with employee populations ranging from approximately 150 to 5,000 WSEEs, has historically been under-served by the PEO industry. Currently, we have a dedicated sales management, service personnel and consulting staff who concentrate solely on the middle market sector. In addition, our new HRScale solution, which we expect our first clients to begin using in the first quarter of 2026, is focused on the needs of the middle market sector. Our average number of WSEEs per month in our middle market sector in 2025 increased 4% from 2024, and the middle market sector as a percentage of our overall WSEE count remained consistent over this period, representing approximately 26% of our total average paid WSEEs during both 2025 and 2024. Clients exceeding 1,000 paid WSEEs represented 2% and 3% of our total average paid WSEEs during 2025 and 2024, respectively.