employee benefits expense

6 Months Ended

Jun. 30, 2026

employee benefits expense

employee benefits expense

8	employee benefits expense


		Three months						Six months
Periods ended June 30 (millions)		2026			2025			2026			2025
Employee benefits expense – gross
Wages and salaries		$	1,399		$	1,469		$	2,839		$	2,887
Share-based compensation ¹ (Note 14)			38			47			68			97
Pensions – defined benefit (Note 15(a))			18			14			31			29
Pensions – defined contribution (Note 15(b))			31			32			62			63
Restructuring costs (Note 16(a))			97			87			212			144
Employee health and other benefits			61			67			121			136
			1,644			1,716			3,333			3,356
Capitalized internal labour costs, net
Contract acquisition costs (Note 20)
Capitalized			(41)			(30)			(89)			(65)
Amortized ²			31			25			190			49
Contract fulfilment costs (Note 20)
Capitalized			(9)			(7)			(16)			(13)
Amortized			3			3			5			5
Property, plant and equipment			(83)			(81)			(163)			(161)
Intangible assets subject to amortization			(73)			(81)			(153)			(160)
			(172)			(171)			(226)			(345)
		$	1,472		$	1,545		$	3,107		$	3,011

1	For the three-month and six-month periods ended June 30, 2026, $16 (2025 – $NIL) and $18 (2025 – $NIL), respectively, of share-based compensation in the TELUS technology solutions segment was included in restructuring costs.

2	For the three-month and six-month periods ended June 30, 2026, $NIL (2025 – $NIL) and $130 (2025 – $NIL), respectively, of amortization of costs incurred to obtain contracts with customers was included in restructuring and other costs (see Note 16).