v3.26.3
Pensions and Other Postretirement Benefits
 9 Months Ended
Sep. 30, 2026
Retirement Benefits [Abstract]  
Pensions and Other Postretirement Benefits Pensions and Other Postretirement Benefits
The service cost component of net periodic pension and other postretirement benefit cost is included in Cost of sales, exclusive of depreciation and amortization, Selling, general and administrative, and Research and development, net in the accompanying condensed consolidated statement of income. All other components of net periodic benefit cost are recorded in Other charges, net in the accompanying condensed consolidated statement of income.
Net periodic pension benefit cost and other postretirement benefit cost for the three and nine months ended September 30, 2026 and 2025 was as follows:

Pension
Three Months Ended
September 30		Nine Months Ended
September 30
($ in millions)2026202520262025
Service cost$2 $3 $7 $7 
Interest cost25 27 75 78 
Expected return on plan assets(28)(27)(85)(79)
Amortization of actuarial losses7 6 20 18 
Settlements— 1 1 2 
Net periodic benefit cost$6 $10 $18 $26 
Other Postretirement Benefits
Three Months Ended
September 30		Nine Months Ended
September 30
($ in millions)2026202520262025
Service cost$1 $1 $2 $2 
Interest cost4 6 14 17 
Amortization of actuarial gains— (1)(1)(1)
Amortization of prior service credit(1)(1)(2)(3)
Net periodic benefit cost$4 $5 $13 $15 
PPG expects 2026 full year net periodic pension expense and other postretirement expense of approximately $40 million.
Contributions to Defined Benefit Pension Plans
Three Months Ended
September 30		Nine Months Ended
September 30
($ in millions)2026202520262025
U.S. defined benefit pension contributions$4 $6 $11 $13 
Non-U.S. defined benefit pension contributions$1 $— $4 $1 

PPG expects to make required mandatory contributions to its defined benefit pension plans in the range of $5 million to $15 million during the remaining three months of 2026. In addition to any mandatory contributions, PPG may elect to make voluntary contributions to its defined benefit pension plans in 2026 and beyond.