EMPLOYEE BENEFIT PLAN

9 Months Ended

Oct. 04, 2014

Employee Benefit Plan [Abstract]

EMPLOYEE BENEFIT PLAN

13. 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 $37.3 million and $22.5 million in the third quarter of 2014 and 2013, respectively, and was $77.5 million and $49.2 million in the first nine months of 2014 and 2013, respectively. The related liability for these benefits is included in salaries, wages and related accruals.