EMPLOYEE BENEFIT PLAN

6 Months Ended

Jul. 05, 2014

Employee Benefit Plan [Abstract]

EMPLOYEE BENEFIT PLAN

12.

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 was $22.0 million and $13.1 million in the second quarter of 2014 and 2013, respectively, and was $40.2 million and $26.7 million in the first six months of 2014 and 2013, respectively. The related liability for these benefits is included in salaries, wages and related accruals.