Current Liabilities
Accrued Employee Benefits
International Business Machines Accrued Employee Benefits increased by 1.5% to $278.00M in Q4 2025 compared to the prior quarter. Over 3 years (FY 2022 to FY 2025), Accrued Employee Benefits shows relatively stable performance with a -2.8% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2022
Last reportedQ4 2025Feb 24, 2026
How to read this metric
Significant fluctuations may indicate changes in headcount, compensation structures, or the timing of annual bonus payouts.
Detailed definition
This liability represents the obligation for employee-related costs, such as bonuses, vacation pay, or health benefits,...
Peer comparison
Common in large, labor-intensive enterprises; comparable to 'Accrued Compensation' at peer firms.
Metric ID:
accrued_employee_benefitsHistorical Data
4 periods
| Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|
| Value | $303.00M | $308.00M | $274.00M | $278.00M |
| QoQ Change | — | +1.7% | -11.0% | +1.5% |
| YoY Change | — | +1.7% | -11.0% | +1.5% |
Range$274.00M – $308.00M
Avg YoY Growth-2.6%
Median YoY Growth+1.5%
Accrued Employee Benefits at Other Companies
Frequently Asked Questions
- What is International Business Machines's accrued employee benefits?
- International Business Machines (IBM) reported accrued employee benefits of $278.00M in Q4 2025.
- What is the long-term trend for International Business Machines's accrued employee benefits?
- Over 3 years (2022 to 2025), International Business Machines's accrued employee benefits has grown at a -2.8% compound annual growth rate (CAGR), from $303.00M to $278.00M.
- What does accrued employee benefits mean?
- Money owed to employees for benefits earned but not yet paid.