MULTIEMPLOYER EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2025

Postemployment Benefits [Abstract]

Multiemployer Plans

Certain plans have been aggregated in the All Other Multiemployer Pension Plans line in the following table, as contributions to each of these plans are not individually material.

	EIN / Pension Plan Number	Pension Protection Act Zone Status		FIP / RP Status Pending / Implemented		UPS Contributions and Accruals (in millions)						Surcharge Imposed
Pension Fund		2025	2024			2025		2024		2023
Alaska Teamster-Employer Pension Plan	92-6003463-024	Red	Red	Yes	Implemented	$	11	$	11	$	10	No
Central Pennsylvania Teamsters Defined Benefit Plan	23-6262789-001	Green	Green	No	NA	85		85		82		No
Eastern Shore Teamsters Pension Fund	52-0904953-001	Green	Green	No	NA	9		10		10		No
Employer-Teamsters Local Nos. 175 & 505 Pension Trust Fund	55-6021850-001	Red	Red	Yes	Implemented	21		21		21		No
Hagerstown Motor Carriers and Teamsters Pension Fund	52-6045424-001	Green	Green	No	NA	13		13		13		No
I.A.M. National Pension Fund / National Pension Plan	51-6031295-002	Red	Red	Yes	Implemented	53		53		50		No
International Brotherhood of Teamsters Union Local No. 710 Pension Fund	36-2377656-001	Green	Green	No	NA	184		194		196		No
Local 705, International Brotherhood of Teamsters Pension Plan	36-6492502-001	Green	Green	No	NA	135		142		138		No
Local 804 I.B.T. & Local 447 I.A.M.—UPS Multiemployer Retirement Plan	51-6117726-001	Green	Green	No	NA	135		139		143		No
Milwaukee Drivers Pension Trust Fund	39-6045229-001	Green	Green	No	NA	59		62		62		No
New England Teamsters & Trucking Industry Pension Fund	04-6372430-001	Red	Red	Yes	Implemented	218		224		234		No
New York State Teamsters Conference Pension and Retirement Fund	16-6063585-074	Red	Red	Yes	Implemented	129		136		139		No
Teamster Pension Fund of Philadelphia and Vicinity	23-1511735-001	Green	Green	No	NA	95		98		98		No
Teamsters Joint Council No. 83 of Virginia Pension Fund	54-6097996-001	Green	Green	No	NA	92		98		98		No
Teamsters Local 639—Employers Pension Trust	53-0237142-001	Green	Green	No	NA	80		83		84		No
Teamsters Negotiated Pension Plan	43-6196083-001	Green	Green	No	NA	44		47		49		No
Truck Drivers and Helpers Local Union No. 355 Retirement Pension Plan	52-6043608-001	Green	Green	No	NA	27		28		28		No
United Parcel Service, Inc.—Local 177, I.B.T. Multiemployer Retirement Plan	13-1426500-419	Green	Green	No	NA	110		111		122		No
Western Conference of Teamsters Pension Plan	91-6145047-001	Green	Green	No	NA	1,233		1,255		1,254		No
Western Pennsylvania Teamsters and Employers Pension Fund	25-6029946-001	Red	Red	Yes	Implemented	42		45		46		No
All Other Multiemployer Pension Plans						64		92		76
					Total Contributions	$	2,839	$	2,947	$	2,953

The following table sets forth our calendar year plan contributions and accruals. Certain plans have been aggregated in the All Other Multiemployer Health and Welfare Plans line, as the contributions to each of these plans are not individually material.

	UPS Contributions and Accruals (in millions)
Health and Welfare Fund	2025		2024		2023
Bay Area Delivery Drivers	$	47	$	41	$	40
Central Pennsylvania Teamsters Health & Pension Fund	51		48		46
Central States, South East & South West Areas Health and Welfare Fund	3,883		3,849		3,712
Delta Health Systems—East Bay Drayage Drivers	41		37		39
Joint Council #83 Health & Welfare Fund	61		63		63
Local 401 Teamsters Health & Welfare Fund	24		24		23
Local 804 Welfare Trust Fund	135		131		131
Milwaukee Drivers Pension Trust Fund—Milwaukee Drivers Health and Welfare Trust Fund	62		64		64
New York State Teamsters Health & Hospital Fund	88		89		87
Northern California General Teamsters (DELTA)	209		202		206
Northern New England Benefit Trust	82		82		83
Oregon / Teamster Employers Trust	68		68		69
Teamsters 170 Health & Welfare Fund	22		22		21
Teamsters Benefit Trust	54		59		57
Teamsters Local 175 & 505 Health and Welfare Fund	20		20		20
Teamsters Local 191 Health Fund	31		30		29
Teamsters Local 251 Health & Insurance Plan	22		22		22
Teamsters Local 638 Health Fund	74		74		73
Teamsters Local 639—Employers Health & Pension Trust Funds	36		35		36
Teamsters Local 671 Health Services & Insurance Plan	24		24		24
Teamsters Union 25 Health Services & Insurance Plan	75		73		73
Teamsters Western Region & Local 177 Health Care Plan	1,127		1,109		1,076
Truck Drivers and Helpers Local 355 Baltimore Area Health & Welfare Fund	20		21		23
Utah-Idaho Teamsters Security Fund	54		53		54
Washington Teamsters Welfare Trust	82		83		88
All Other Multiemployer Health and Welfare Plans	111		108		109
Total Contributions	$	6,503	$	6,431	$	6,268