Zalaris: The Future in HR & Payroll Outsourcing

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Zalaris: The Future in HR & Payroll Outsourcing June 2016 THIS PRESENTATION IS NOT FOR RELEASE TO ANY US NEWS WIRE SERVICE, DIRECTLY OR INDIRECTLY, IN OR INTO THE UNITED STATES, CANADA, AUSTRALIA, HONG KONG OR JAPAN OR ANY OTHER JURISDICTION IN WHICH THE RELEASE WOULD BE UNLAWFUL. THE PRESENTATION DOES NOT CONSTITUTE AN OFFER TO SELL, OR A SOLICITATION OF AN OFFER TO BUY ANY SECURITIES DESCRIBED, AND DOES NOT FORM PART OF ANY OFFERING MATERIAL ANY INVESTMENT DECISION IN RELATION TO THE OFFERING AS DESCRIBED HEREIN MUST BE BASED SOLELY ON THE PROSPECTUS PUBLISHED BY THE COMPANY IN CONNECTION WITH THE OFFERING AND DATED 5 JUNE 2014, AND WHICH SETS OUT THE TERMS AND CONDITIONS FOR THE OFFERING AND THE DESCRIPTION OF THE COMPANY AND ITS BUSINESS. THE PROSPECTUS IS AVAILABLE BY CONTACTING ANY OF THE JOINT BOOKRUNNERS

Providing Payroll & HR Outsourcing Services to Blue Chip Global Market Leaders Full-service outsourced payroll and personnel processes enabling clients to focus on strategic HR Enabler of cross-border organizations through one common IT solution across geographies Access to best-practice talent management functionality Improved productivity through automation of routine activities Economies of scale through servicing more than 191,000 employees on a monthly basis Reduced unit costs through near- and offshore centers (labor arbitrage), fueling additional efficiencies Nordic SAP Innovation Partner HR / Payroll Services HR EMPLOYEES 20-30% Average savings when outsourcing to Zalaris CUSTOMERS 2014 2015 zalaris Zalaris 2013 Page: Page: 2 2

A Leading Force in the HR Outsourcing Market Strong Sales History Strategically Located Service Centers Annual Revenue (in MNOK) 326 374 262 202 213 218 226 136 168 Finland (61) Estonia (5+) in 2014 2 6 19 36 47 60 81 Language delivery capability English Norwegian Swedish Finnish Danish Latvian Lithuanian Estonian Norw ay (117) Sw eden (57) Latvia (63) 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Polish Denmark (43) Lithuania (9) India (33) Founded Serving large enterprises including: Rapid Expansion Increasing Expertise Poland (13) Comprehensive Service Offering Full-service provider of outsourced HR, people and payroll services Cloud-based solutions supporting full range of HR and payroll processing requirements including full SAP-SuccessFactors integration Low-cost automated delivery solutions complemented by local language support SAP BPO Partner. SAP Partner since 2001. More than 191,000 employees served on a monthly basis across the Nordics, Baltics and Poland and growing with customers to new geographies Recurring revenues Continuing Growth Solid partner Proven Business Model 50+ long-term BPO customers in the Nordics & CEE Outsourcing contracts are signed for at least 5 years Low churn rate NOKM 374 in 2015 (up 15% Y/Y) Strong pipeline of opportunities Profitable since 2005 Scalable business model 2014 2015 zalaris Zalaris 2013 Page: Page: 3 3

Zalaris offers four cloud based HR outsourcing service offerings to fit clients needs 2014 2015 zalaris Zalaris 2013 Page: Page: 4 4

Clients Outsource Multiple HR Processes to Zalaris Substantial Upsell Potential for Additional Services Overview of Services Provided SaaS based platform Core offering Upselling potential Payroll Employee data mgmt Pension & Benefits Travel & Expenses Time & Attendance Sick Leave HR Analytics Success Factors Personnel archive Other Share of companies with service 100% ~90% > 90% > 90% > 90% > 90% < 20% < 20% < 20% < 20% Zalaris has identified the upsell potential of high margin additional services to 50% of annual contract value in its current client base 2014 Zalaris Page: 5

Zalaris is the Regional HRO Leader Competitive landscape within HR Outsourcing Zalaris Advantages Large Global Local presence Local language and culture knowledge through presence with business support centers in all end-user markets HR Outsourcing deal size Multi-country solution One common IT solution covering all countries Local SME Sufficient scale Enabled through more than 150,000 employees on the Zalaris platform Proven near- and off-shore platform / development Proprietary Software system Global ERP 2014 Zalaris Page: 6

Market perspective. Large untapped potential in the Zalaris target market of 20 largest companies in each country Number of employees in Nordic companies with more than 1000 employees Current outsourcing penetration 24 %* Current Zalaris market share 40 % 239,000 Outsourced 95,000 Other providers 994,000 employees Zalaris key target: Top 20 in each country 755,000 employees Untapped market potential among Top 20 1,060,000 employees Other employers *) Zalaris estimate 2014 Zalaris Page: 7

We are continuously evaluating how to utilize our scalable SAP infrastructure combined with strong balance sheet to grow market access Strengthening delivery capability internally as well as through partnerships to cover new geographic markets Increased visibility due to our market success and status as a publicly traded enterprise Historically strong balance sheet To deliver on our ambition to be a leading European provider of payroll and HR services, we evaluate options to maximize overall market coverage. 2014 Zalaris Page: 8

Serving Large Enterprises Running SAP and Other ERP Systems Clients Running on SAP ERP Systems Clients Running on Other ERP (non-sap) Systems 2014 Zalaris Page: 9

Loaded cost per hr (LC) Zalaris Reduces HR & Payroll Costs Through Economies of Scale, Process Improvements and Labor Arbitrage Zalaris Substantial Loaded Cost Reduction Illustrative avg. Payroll Handling Cost Per Employee 100% Example customer 100% 80% 60% 40% Onshore Nearshore Customers Loaded Cost is approx. 2-8 times higher than Zalaris 90% 80% 70% Cost saving potential from choosing Zalaris 20% 0% Offshore 60% 50% Zalaris is Increasingly Getting More Cost Efficient 40% % of total hours LT target 25% 30% 25% 20% 10% 0% Year 1 Year 2 Year 3 Year 4 Year 5 Baseline cost per employee Zalaris price per employee 2014 Zalaris Page: 10

Zalaris Summary Investment Highlights Consistent historical growth Large blue chip clients Strong recurring revenue base Margin expansion Vast untapped market 2014 Zalaris Page: 11

Thank you! Nina Stemshaug CFO nina.stemshaug@zalaris.com Zalaris HR Services AS PO Box 1053 NO-0218 Oslo Tel: +47 4000 3300 www.zalaris.com