S-8 S-8 EX-FILING FEES 0000731766 UNITEDHEALTH GROUP INC N/A Fees to be Paid 0000731766 2025-08-13 2025-08-13 0000731766 1 2025-08-13 2025-08-13 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

UNITEDHEALTH GROUP INC

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

1 Equity Common stock, par value $0.01 per share Other 492,037 $ 244.125 $ 120,118,533.00 0.0001531 $ 18,390.15

Total Offering Amounts:

$ 120,118,533.00

$ 18,390.15

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 18,390.15

Offering Note

1

(1) Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the "Securities Act"), the registration statement on Form S-8 to which this exhibit relates shall also cover any additional shares of the common stock, par value $0.01 per share, of UnitedHealth Group Incorporated (the "Company", and such shares, "Company Common Stock") that become issuable by reason of any stock dividend, stock split, recapitalization or other similar transaction that results in an increase in the number of outstanding shares of Company Common Stock. (2) Pursuant to the Agreement and Plan of Merger, dated as of June 26, 2023, as modified by the waiver dated December 26, 2024, by and among the Company, Amedisys, Inc. ("Amedisys"), and Aurora Holdings Merger Sub Inc., a wholly owned subsidiary of the Company ("Merger Sub"), effective as of August 14, 2025, Merger Sub merged with and into Amedisys (the "Merger"), with Amedisys surviving the Merger as a wholly owned subsidiary of the Company. At the effective time of the Merger, outstanding equity awards with respect to shares of common stock of Amedisys held by certain service providers of Amedisys or its affiliates were converted into equity awards with respect to shares of Company Common Stock, subject to appropriate adjustments to the number of shares. The number of shares registered hereunder represents the maximum number of shares of Company Common Stock underlying outstanding equity awards issued to participants under the Amedisys, Inc. 2008 Omnibus Incentive Plan and the Amedisys, Inc. 2018 Omnibus Incentive Plan (including shares of Company Common Stock to be issued in respect of accrued dividend share equivalents that pay on vesting of such awards, if any), subject to appropriate adjustments thereto. (3) Estimated on the basis of $244.125, which is the reported average of the high and low prices of Company Common Stock as reported on the New York Stock Exchange on August 7, 2025, pursuant to Rule 457(c) and (h) of the Securities Act.

Table 2: Fee Offset Claims and Sources ☑Not Applicable
Registrant or Filer Name Form or Filing Type File Number Initial Filing Date Filing Date Fee Offset Claimed Security Type Associated with Fee Offset Claimed Security Title Associated with Fee Offset Claimed Unsold Securities Associated with Fee Offset Claimed Unsold Aggregate Offering Amount Associated with Fee Offset Claimed Fee Paid with Fee Offset Source
Rule 457(p)
Fee Offset Claims N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Fee Offset Sources N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A