2023 UK Tax Strategy

This document sets out the tax strategy of the UK businesses of ZipRecruiter, Inc., including ZipRecruiter UK Limited (collectively “the Company” or “the Group”). ZipRecruiter UK Limited considers publishing this tax strategy as compliance with its duty to publish a tax strategy under Schedule 19 of the Finance Act 2016, under paragraph 22(2), for the financial year ending December 31, 2023.

Management and Governance

The Company endeavors to comply with all applicable UK tax legislation, regulations and reporting requirements. The Company manages its UK tax affairs through an established internal governance framework, which is overseen by the Company’s global Tax Director.

Tax Planning and Risk Management

Tax planning is generally limited to structuring the Company’s UK’s affairs in a manner which is consistent with both the letter and spirit of the law. This could mean claiming various incentives applicable to the Company. As part of its overall decision-making process, the Group considers its brand and reputation. Additionally, the Company is committed to recognizing transactions at the arm's length standard, consistent with accepted transfer pricing and guidelines issued by the Organization for Economic Cooperation and Development.

In the context of the Group’s global business, the UK business is relatively small and the profit levels within are commensurate with the services performed in the UK. The Company does not engage in aggressive tax planning within the UK, and has adopted a low risk approach as it relates to its UK tax affairs. The Company proactively seeks, evaluates and monitors any tax risks ensuring they remain in line with the Group’s tax risk appetite.

Interaction with HM Revenue & Customs (“HMRC”)

As the Company has been compliant with paying and reporting UK taxes and does not have complex UK tax issues, the Company’s interaction with the HMRC has historically been very limited. The Company is committed to having a constructive relationship with the HMRC and to interact with the HMRC with integrity and honesty.