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Employee Benefit Plan
9 Months Ended
Oct. 04, 2025
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 $86 million and $39 million in the third quarter of 2025 and 2024, respectively, and $203 million and $251 million in the first nine months of 2025 and 2024, respectively. The related liability for these benefits is included in salaries, wages and related accruals in the condensed consolidated balance sheets.