(41)Article 275(2), point (c), of Delegated Regulation provides that the payment of a substantial portion of the variable remuneration component to staff whose professional activities have a material impact on the undertaking’s risk profile should be subject to deferral. However, the cost of applying such a requirement may exceed its prudential benefits in cases where a member of that category of staff has a low level of variable remuneration, as such remuneration levels are unlikely to create incentives for excessive risk-taking. Therefore, in such cases, the requirement on deferral set out in Article 275(2), point (c), of Delegated Regulation should not apply.