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 -44.3% compound annual growth rate (CAGR), from $1.61B to $278.00M.

What does accrued employee benefits mean?

Money owed to employees for work performed or benefits earned but not yet paid out.

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 a downward trend with a -44.3% CAGR.

Analysis

StatementBalance Sheet Statement

SectionCurrent Liabilities

CategoryEfficiency

SignalContext dependent

VolatilityStable

First reportedQ4 2022

Last reportedQ4 2025

How to read this metric

An increase may reflect higher performance-based compensation accruals or changes in benefit plan structures.

Detailed definition

This liability captures the value of compensation and benefits earned by employees that have been recognized as expenses...

Peer comparison

Standard liability for all large-scale service organizations with significant human capital costs.

Metric ID: accrued_employee_benefits

Historical Data

4 periods

	Q4 '22	Q4 '23	Q4 '24	Q4 '25
Value	$1.61B	$308.00M	$274.00M	$278.00M
QoQ Change	—	-80.9%	-11.0%	+1.5%
YoY Change	—	-80.9%	-11.0%	+1.5%

Range$274.00M – $1.61B

Avg YoY Growth-30.1%

Median YoY Growth-11.0%

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 -44.3% compound annual growth rate (CAGR), from $1.61B to $278.00M.
What does accrued employee benefits mean?: Money owed to employees for work performed or benefits earned but not yet paid out.