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Employee Benefit Plan
3 Months Ended
Apr. 04, 2020
Compensation And Retirement Disclosure [Abstract]  
Employee Benefit Plan

10. 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 $11.6 million and $71.2 million in the first quarter of 2020 and 2019, respectively. The related liability for these benefits is included in salaries, wages and related accruals in the condensed consolidated balance sheets.