v3.26.1
Employee Benefit Plan
3 Months Ended
Apr. 04, 2026
Retirement Benefits [Abstract]  
Employee Benefit Plan

9. Employee Benefit Plan

Nucor makes contributions to a Profit Sharing and Retirement Savings Plan for qualified employees based on the profitability of the Company. Nucor’s expense for these benefits totaled $105 million and $31 million in the first quarter of 2026 and 2025, respectively. The related liability for these benefits is included in salaries, wages and related accruals in the condensed consolidated balance sheets.