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Compensation and benefits

12 Months Ended

Dec. 31, 2023

Compensation and benefits

10 Compensation and benefits

in		2023		2022		2021
Compensation and benefits (CHF million)
Salaries and variable compensation		6,696		6,376		6,730
Social security		501		508		530
Other 1		685		805		751
Compensation and benefits		7,882		7,689		8,011
1 Included pension-related expenses of CHF 427 million, CHF 440 million and CHF 497 million in 2023, 2022 and 2021, respectively, relating to service costs for defined benefit pension plans and employer contributions for defined contribution pension plans.

X

- Definition

The entire disclosure for compensation costs, including compensated absences accruals, compensated absences liability, deferred compensation arrangements and income statement compensation items. Deferred compensation arrangements may include a description of an arrangement with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares (units) issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 710
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//710/tableOfContent

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 710
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482969/710-10-50-1

+ Details

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Namespace Prefix:	us-gaap_
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Balance Type:	na
Period Type:	duration