Employee Benefit Plan

3 Months Ended

Apr. 02, 2016

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 totaled $11.8 million and $11.1 million in the first quarter of 2016 and 2015, respectively. The related liability for these benefits is included in salaries, wages and related accruals.