Current Liabilities
Compensation and benefits
Cummins Compensation and benefits decreased by 27.6% to $597M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 14.1%, from $523M to $597M. Over 5 years (FY 2020 to FY 2025), Compensation and benefits shows an upward trend with a 11.3% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Liabilities
CategoryLiquidity
SignalContext dependent
VolatilityModerate
First reportedQ4 2014
Last reportedQ1 2026May 5, 2026
How to read this metric
An increase may indicate higher headcount, increased bonus accruals, or timing differences in payroll cycles, while a decrease could signal reduced staffing or lower performance-based incentives.
Detailed definition
This represents the total short-term obligations owed to employees, including accrued wages, bonuses, and vacation pay....
Peer comparison
Standard across manufacturing peers; varies based on seasonal hiring and compensation structures.
Metric ID:
current_liabilities_employee_related_liabilities_currentHistorical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $569M | $626M | $683M | $411M | $443M | $575M | $617M | $510M | $721M | $884M | $1.11B | $561M | $801M | $1.01B | $1.08B | $523M | $657M | $770M | $825M | $597M |
| QoQ Change | — | +10.0% | +9.1% | -39.8% | +7.8% | +29.8% | +7.3% | -17.3% | +41.4% | +22.6% | +25.3% | -49.4% | +42.8% | +26.2% | +7.2% | -51.8% | +25.6% | +17.2% | +7.1% | -27.6% |
| YoY Change | — | — | — | — | -22.1% | -8.1% | -9.7% | +24.1% | +62.8% | +53.7% | +79.6% | +10.0% | +11.1% | +14.4% | -2.2% | -6.8% | -18.0% | -23.8% | -23.9% | +14.1% |
Range$411M – $1.11B
CAGR+1.0%
Avg YoY Growth+9.7%
Median YoY Growth+3.9%
Compensation and benefits at Other Companies
Frequently Asked Questions
- What is Cummins's compensation and benefits?
- Cummins (CMI) reported compensation and benefits of $597M in Q1 2026.
- How has Cummins's compensation and benefits changed year-over-year?
- Cummins's compensation and benefits increased by 14.1% year-over-year, from $523M to $597M.
- What is the long-term trend for Cummins's compensation and benefits?
- Over 5 years (2020 to 2025), Cummins's compensation and benefits has grown at a 11.3% compound annual growth rate (CAGR), from $484M to $825M.
- What does compensation and benefits mean?
- The total amount of money the company owes to its employees for work performed that is due within one year.