Current Liabilities

Compensation and benefits

Microsoft Compensation and benefits increased by 11.6% to $11.27B in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 6.5%, from $10.58B to $11.27B. Over 4 years (FY 2021 to FY 2025), Compensation and benefits shows an upward trend with a 8.1% CAGR.

Analysis

StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryEfficiency
SignalContext dependent
VolatilityModerate
First reportedQ4 2009
Last reportedQ3 2026Apr 29, 2026

How to read this metric

An increase often correlates with seasonal bonus cycles or headcount growth, while a decrease may signal payout timing changes.

Detailed definition

This represents short-term obligations to employees, including unpaid wages, bonuses, commissions, and vacation pay. It...

Peer comparison

Service-based companies typically carry higher employee-related liabilities than capital-intensive firms.

Metric ID: current_liabilities_employee_related_liabilities_current

Historical Data

20 periods
 Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26Q2 '26Q3 '26
Value$10.06B$6.89B$7.78B$9.07B$10.66B$7.41B$9.03B$10.41B$11.01B$6.99B$8.81B$10.43B$12.56B$8.33B$9.18B$10.58B$13.71B$9.20B$10.10B$11.27B
QoQ Change-31.5%+12.9%+16.5%+17.6%-30.5%+21.9%+15.3%+5.7%-36.5%+26.1%+18.4%+20.4%-33.7%+10.2%+15.3%+29.6%-32.9%+9.8%+11.6%
YoY Change+6.0%+7.4%+16.0%+14.8%+3.3%-5.6%-2.4%+0.2%+14.1%+19.1%+4.1%+1.4%+9.1%+10.5%+10.1%+6.5%
Range$6.89B$13.71B
CAGR+2.4%
Avg YoY Growth+7.2%
Median YoY Growth+7.0%
Current Streak2 quarters growth

Frequently Asked Questions

What is Microsoft's compensation and benefits?
Microsoft (MSFT) reported compensation and benefits of $11.27B in Q1 2026.
How has Microsoft's compensation and benefits changed year-over-year?
Microsoft's compensation and benefits increased by 6.5% year-over-year, from $10.58B to $11.27B.
What is the long-term trend for Microsoft's compensation and benefits?
Over 4 years (2021 to 2025), Microsoft's compensation and benefits has grown at a 8.1% compound annual growth rate (CAGR), from $10.06B to $13.71B.
What does compensation and benefits mean?
Short-term debts owed to employees for earned wages, bonuses, and benefits.