Employee Benefit Plan

3 Months Ended

Apr. 01, 2017

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 totaled $54.0 million and $11.8 million in the first quarter of 2017 and 2016, respectively. The related liability for these benefits is included in salaries, wages and related accruals in the condensed consolidated balance sheets.