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Employee Benefit Plan
3 Months Ended
Apr. 02, 2022
Compensation And Retirement Disclosure [Abstract]  
Employee Benefit Plan

9. 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 $286.9 million and $129.0 million in the first quarter of 2022 and 2021, respectively. The related liability for these benefits is included in salaries, wages and related accruals in the condensed consolidated balance sheets.