Second notice of the intention to merge Benefit Systems S.A. withBenefit Partners sp. z o.o., addressed to the shareholdersActingon the basis of Article 504 § 1 of the Code of Commercial Companies(hereinafter, the _quot;CCC_quot;) in conjunction with Article 402 § 2 of the CCCand Article 402 1) of the CCC, further to information contained incurrent report No. 51/2023, of 19 October, 2023, and in current reportNo. 52/2023, of 24 October, 2023, the Management Board of BenefitSystems S.A. with its registered seat in Warsaw (hereinafter, the_quot;Issuer_quot; or the _quot;Company_quot;), hereby provides the second notice of theintention to merge the Issuer (as the acquiring company) with BenefitPartners sp. z o.o. with its registered seat in Warsaw (hereinafter, the_quot;Acquired Company_quot;).

The merger plan, as agreed by the merging companies on 18 October 2023,was publicly posted at the Company's website:www.benefitsystems.pl/en/about-us/merger/, and attached as an appendixto current report No. 51/2023 of 19 October, 2023. Additionally, themerger plan was published at the Acquired Company's website:https://www.benefitpartners.pl/polaczenie-spolek/

Starting from 19 October, 2023, the documents concerning merger of theIssuer with the Acquired Company that are specified in Article 505 § 1of the CCC, were placed at the Company's website (section:www.benefitsystems.pl/en/about-us/merger). Until the date of theExtraordinary General Meeting, the agenda of which includes adoption ofresolution concerning the merger of the Issuer with the AcquiredCompany, the Company's shareholders will be provided with continuousaccess to the documents in an electronic version and an opportunity toprint them or have them printed. Concurrently, the Management Board ofthe Company hereby states that given provisions of Article 516 § 5 and6, of the CCC in conjunction with Article 516 § 1 of the CCC:

(i) the Management Boards of the merging companies will not prepare thewritten report to justify the merger, its legal basis or the economicgrounds;

(ii) the merger plan will not be examined by auditor, and consequently,no auditor's opinion will be prepared regarding the correctness,accuracy and fairness of the merger plan; and, therefore, no suchdocuments will be made available to the Issuer's shareholders.

The resolution concerning merger of the Issuer with the Acquired Companyis planned to be adopted by the Extraordinary General Meeting of theCompany on 20 November, 2023.