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Pensions and Other Benefits

12 Months Ended

Dec. 31, 2021

18. Pensions and Other Benefits

U. S. Steel has defined contribution or multi-employer retirement benefits for more than three-quarters of its employees in the United States and non-contributory defined benefit pension plans covering the remaining employees. Benefits under the defined benefit pension plans are based upon years of service and final average pensionable earnings, with a minimum benefit based upon years of service. In addition, pension benefits for most non-represented employees under these plans are based upon a percent of total career pensionable earnings. Effective December 31, 2015, non-represented participants in the defined benefit plan no longer accrue additional benefits under the plan. For those non-represented employees without defined benefit coverage (defined benefit pension plan was closed to new participants in 2003) and those for which the defined benefit plan was frozen, the Company also provides in the defined contribution plans (401(k) plans) a retirement account benefit based on salary and attained age. Most non-represented employees also participate in the 401(k) plans whereby the Company matches a certain percentage of salary based on the amount contributed by the participant. At December 31, 2021, more than two-thirds of U. S. Steel’s represented employees in the United States are covered by the Steelworkers Pension Trust (SPT), a multi-employer pension plan, to which U. S. Steel contributes on the basis of a fixed dollar amount for each hour worked.

On November 8, 2021, U. S. Steel entered into a commitment agreement with Banner Life Insurance Company and William Penn Life Insurance Company of New York (the “Insurers”) and State Street Global Advisors Trust Company, as independent fiduciary to the United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003), where U. S. Steel will purchase group annuity contracts that will transfer approximately $284 million of its pension plan obligations to the Insurers. The purchase of the group annuity contracts will be funded directly by the assets of the pension plan. The purchase results in the transfer of administrative and benefit-paying responsibilities for approximately 17,800 U.S. retirees and beneficiaries to the Insurers. The Insurers will begin paying benefits for certain retirees and beneficiaries in the Plan on January 1, 2022. There will be no change to the pension benefits for any retirees and beneficiaries as a result of the transaction. As a result of the transaction, the Corporation recognized a non-cash pension settlement charge of

approximately $93 million. This amount was reclassified to earnings through net Interest and other financial costs from accumulated other comprehensive loss.

In addition during 2021, the Company recorded termination charges of approximately $34 million in pensions and $17 million in other benefits related to the planned sale of a component within the flat-roll segment. These amounts were recorded to earnings through restructuring and other costs.

In February of 2020, U. S. Steel acquired the remaining 50% ownership of its joint venture with USS/POSCO Industries (UPI) and its associated benefit plans. Upon acquisition, UPI's defined benefit pension and other benefit liability was estimated on a net basis at $8 million and $55 million, respectively.

On November 13, 2018, the USW ratified successor four year Collective Bargaining Agreements with U. S. Steel and its U. S. Steel Tubular Products, Inc. subsidiary (the 2018 Labor Agreements). The 2018 Labor Agreements were effective as of September 1, 2018 and expire on September 1, 2022. As a result of the 2018 Labor Agreements, the defined benefit pension liability increased $26 million after considering higher wages on final average pay formulas and higher flat rate minimum multipliers.

U. S. Steel’s defined benefit retiree health care and life insurance plans (Other Benefits) cover the majority of its represented employees in the United States upon their retirement. Health care benefits are provided for Medicare and pre-Medicare retirees, with Medicare retirees largely enrolled in Medicare Advantage Plans. Both are subject to various cost sharing features, and in most cases domestically, an employer cap on total costs. The Other Benefits plan was closed to represented employees hired or rehired under certain conditions on or after January 1, 2016.

Per an amendment effective June 30, 2014 to the retiree medical and retiree life insurance plan, benefits for non-represented employees who retired after December 31, 2017 were eliminated.

The majority of U. S. Steel’s European employees are covered by government-sponsored programs into which U. S. Steel makes required contributions. Also, U. S. Steel sponsors defined benefit plans for most European employees covering benefit payments due to employees upon their retirement, some of which are government mandated. These same employees receive service awards throughout their careers based on stipulated service and, in some cases, age and service.

U. S. Steel uses a December 31 measurement date for its plans and may have an interim measurement date if significant events occur. Details relating to pension benefits and Other Benefits are below.


	Pension Benefits				Other Benefits
(In millions)	2021		2020		2021		2020
Change in benefit obligations
Benefit obligations at January 1	$	6,186	$	5,822	$	1,841	$	1,876
Service cost	53		51		11		12
Interest cost	163		193		50		63

UPI acquisition	—		246		—		56
Actuarial losses (gains)	(202)		400		(171)		(23)
Exchange rate loss	(3)		3		—		—
Settlements, curtailments and termination benefits	(358)		4		19		4
Benefits paid	(417)		(533)		(130)		(147)
Benefit obligations at December 31	$	5,422	$	6,186	$	1,620	$	1,841
Change in plan assets
Fair value of plan at January 1	$	6,035	$	5,406	$	2,111	$	2,025
Actual return on plan assets	394		922		70		219
UPI acquisition	—		238		—		1
Asset reversion	—		—		(4)		(38)
Employer contributions	—		—		2		1
Settlements	(380)		—		—		—
Benefits paid from plan assets	(417)		(531)		(85)		(97)
Fair value of plan assets at December 31	$	5,632	$	6,035	$	2,094	$	2,111
Funded status of plans at December 31	210		(151)		474		270

For Pension Benefits, the largest contributor to the actuarial gain in 2021 was the increase in the discount rate from 2.72% at December 31, 2020 to 3.01% at December 31, 2021. In 2020, the largest contributor of actuarial loss was the decrease in the discount rate from 3.35% at December 31, 2019 to 2.72% at December 31, 2020. This loss was partially offset by a change in mortality assumptions.

For Other Benefits, the largest contributor to the actuarial gain in 2021 was attributable to reductions in future health care costs and the increase in the discount rate from 2.80% at December 31, 2020 to 3.11% at December 31, 2021. In 2020, the largest contributor of actuarial gain was attributable to reductions in future health care costs. The gain was partially offset by a decrease in the discount rate from 3.43% at December 31, 2019 to 2.80% at December 31, 2020.

Amounts recognized in accumulated other comprehensive loss:


			2021
(In millions)	12/31/2020		Amortization		Activity		12/31/2021
Pensions
Prior Service Cost	$	14	$	(2)	$	—	$	12
Actuarial Losses	1,764		(231)		(237)		1,296
Other Benefits
Prior Service Credit	(103)		29		—		(74)
Actuarial Gains	(556)		23		(160)		(693)

As of December 31, 2021 and 2020, the following amounts were recognized in the Consolidated Balance Sheet:


	Pension Benefits				Other Benefits
(In millions)	2021		2020		2021		2020
Noncurrent assets (a)	252		12		535		326
Current liabilities	(1)		(9)		(3)		(4)
Noncurrent liabilities	(41)		(154)		(59)		(52)
Accumulated other comprehensive loss (b)	1,308		1,778		(767)		(659)
Net amount recognized	$	1,518	$	1,627	$	(294)	$	(389)

(a) Included in noncurrent assets for Other Benefits are $41 million of expected retiree medical and life insurance payments for the next twelve months.

(b) Accumulated other comprehensive loss effects associated with accounting for pensions and other benefits in accordance with ASC Topic 715 at December 31, 2021 and December 31, 2020, respectively, are reflected net of tax of $531 million and $678 million respectively, on the Consolidated Statements of Stockholders’ Equity.

The Accumulated Benefit Obligation (ABO) for all defined benefit pension plans was $5,274 million and $5,979 million at December 31, 2021 and 2020, respectively.


	December 31,
(In millions)	2021		2020
Information for pension plans with an accumulated benefit obligation in excess of plan assets:
Aggregate accumulated benefit obligations (ABO)	$	(294)	$	(5,979)
Aggregate projected benefit obligations (PBO)	(309)		(6,186)
Aggregate fair value of plan assets	268		6,035

The aggregate PBO in excess of plan assets reflected above is included in the payroll and benefits payable and employee benefits lines on the Consolidated Balance Sheet.

Following are the details of net periodic benefit costs related to Pension and Other Benefits:


	Pension Benefits						Other Benefits
(In millions)	2021		2020		2019		2021		2020		2019
Components of net periodic benefit cost (credits):
Service cost	$	53	$	51	$	44	$	11	$	12	$	13
Interest cost	163		193		237		50		63		91
Expected return on plan assets	(361)		(333)		(324)		(81)		(80)		(79)
Amortization - prior service costs (credits)	2		2		2		(29)		(6)		29
- actuarial losses (gains)	132		145		132		(23)		(16)		3
Net periodic benefit cost, excluding below	(11)		58		91		(72)		(27)		57
Multiemployer plans (a)	75		76		77		—		—		—
Settlement, termination and curtailment losses	135		11		11		19		4		—
Net periodic benefit cost (credits)	$	199	$	145	$	179	$	(53)	$	(23)	$	57

(a) Primarily represents pension expense for the SPT covering USW employees hired from National Steel Corporation and new USW employees hired after May 21, 2003.

Net periodic benefit (credits) for pensions and Other Benefits is projected to be approximately $(7) million and approximately $(114) million, respectively, in 2022. The pension cost projection includes approximately $74 million of contributions to the SPT.

Weighted average assumptions used to determine the benefit obligation at December 31 and net periodic benefit cost for the year ended December 31 are detailed below.


	Pension Benefits				Other Benefits
	2021		2020		2021		2020
	U.S. and Europe		U.S. and Europe		U.S.		U.S.
Actuarial assumptions used to determine benefit obligations at December 31:
Discount rate	3.01	%	2.72	%	3.11	%	2.80	%
Increase in compensation rate	2.60	%	2.62	%	N/A		N/A


	Pension Benefits						Other Benefits
	2021		2020		2019		2021		2020		2019
	U.S. and Europe		U.S. and Europe		U.S. and Europe		U.S.		U.S.		U.S.
Actuarial assumptions used to determine net periodic benefit cost for the year ended December 31:
Discount rate	2.72	%	3.35	%	4.41	%	2.80	%	3.42	%	4.47	%
Expected annual return on plan assets	6.82	%	6.47	%	6.50	%	4.25	%	4.25	%	4.25	%
Increase in compensation rate	2.60	%	2.62	%	2.60	%	N/A		N/A		N/A

The discount rate reflects the current rate at which the pension and Other Benefit liabilities could be effectively settled at the measurement date. In 2017, we refined our discount rate determination process for our U.S. plans by using a bond matching approach to select specific bonds that would satisfy our projected benefit payments. We believe the bond matching approach more closely reflects the process we would employ to settle our pension and other benefits obligations. For our European pension plan, the discount rate is determined using data published by European Central Bank and underlying data provided by EuroMTS Ltd. The discount rate assumptions are updated annually.


	2021	2020
Assumed health care cost trend rates at December 31:	U.S.	U.S.
Health care cost trend rate assumed for next year	5.75%	6.50%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)	4.50%	4.50%
Year that the rate reaches the ultimate trend rate	2029	2029

U. S. Steel reviews its actual historical rate experience and expectations of future health care cost trends to determine the escalation of per capita health care costs under U. S. Steel’s benefit plans. About three quarters of our costs for the domestic USW participants’ retiree health benefits in the Company’s main domestic benefit plan are limited to a per capita dollar maximum calculation based on 2006 base year actual costs incurred under the main U. S. Steel benefit plan for USW participants (cost cap). The full effect of the cost cap is expected to be realized around 2028. After 2028, the Company’s costs for a majority of USW retirees and their dependents are expected to remain fixed and as a result, the cost impact of health care escalation for the Company is projected to be limited for this group.

Plan Assets

ASC Topic 820 establishes a single definition of fair value, creates a three-tier hierarchy as a framework for measuring fair value based on inputs used to value the Plan's investments, and requires additional disclosure about fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1) and the lowest priority to unobservable inputs (level 3). The three levels of the fair value hierarchy are summarized below:

•Level 1 – Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Plan has the ability to access.

•Level 2 – Inputs to the valuation methodology include:

◦Quoted prices for similar assets or liabilities in active markets;

◦Quoted prices for identical or similar assets or liabilities in inactive markets;

◦Inputs other than quoted prices that are observable for the asset or liability;

◦Inputs that are derived principally from or corroborated by observable market data by correlation or other means

If the asset or liability has a specified (contractual) term, the level 2 input must be observable for substantially the full term of the asset or liability.

•Level 3 – Inputs to the valuation methodology are unobservable and significant to the fair value measurement.

An instrument’s level is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use of relevant observable inputs and minimize the use of unobservable inputs. The following is a description of the valuation methodologies used for assets measured at fair value. There have been no changes in the methodologies used at December 31, 2021 and 2020.

Short-term investments are valued at amortized cost which approximates fair value due to the short-term maturity of the instruments. Equity securities - U.S. & International are valued at the closing price reported on the active exchange on which the individual securities are traded. U.S. and Non U.S. government bonds are valued using pricing models maximizing the use of observable inputs for similar securities. Corporate U.S. & Non U.S. bonds are also valued using pricing models maximizing the use of observable inputs for similar securities, which includes basing value on yields currently available on comparable securities of issuers with similar credit ratings. When quoted prices are not available for identical or similar bonds, the bond is valued under a discounted cash flow approach that maximizes observable inputs, such as current yields of similar instruments, but includes adjustments for certain risks that may not be observable, such as credit and liquidity risks. Mortgage and asset-backed securities are valued using quotes from a broker dealer. Private equities and real estate are valued using information provided by external managers for each individual investment held in the fund or using NAV (net asset value) as a practical expedient. Timberland investments are valued at their appraised value. Mineral Interests and other alternatives are valued at the present value of estimated future cash flows discounted at estimated market rates for assets of similar quality and duration.

The fair value of U. S. Steel's pension plan assets by asset category at December 31 were as follows (in millions):


	2021										2020
	Level 1		Level 2		Level 3		measured at NAV (a)		Total		Level 1		Level 2		Level 3		measured at NAV (a)		Total
Asset Category
Equity
U. S. companies	$	433	$	—	$	—	$	—	$	433	$	306	$	—	$	—	$	—	$	306
International companies	183		—		—		—		183		177		—		—		—		177
Total equity	616		—		—		—		616		483		—		—		—		483
Fixed Income
Corporate Bonds - U.S.	—		1,405		—		—		1,405		—		1,514		—		—		1,514
Corporate Bonds - Non-U.S.	—		251		—		—		251		—		252		—		—		252
U.S. government and agencies	—		426		—		—		426		—		202		—		—		202
Non-U.S. government	—		78		—		—		78		—		97		—		—		97
Mortgage and asset-backed securities	—		1		—		—		1		—		213		—		—		213
Total fixed income	—		2,161		—		—		2,161		—		2,278		—		—		2,278
Alternatives
Timberlands	—		—		—		268		268		—		—		269		—		269
Mineral Interests and other alternatives	—		—		22		9		31		—		—		19		—		19
Private equity	—		—		—		259		259		—		—		—		231		231
Real estate	—		—		32		187		219		—		—		36		205		241
Total alternatives	—		—		54		723		777		—		—		324		436		760
Commingled Funds	—		—		—		1,964		1,964		—		—		—		2,289		2,289
Short-Term Investments	117		—		—		—		117		173		—		—		—		173
Other (b)	(3)		—		—		—		(3)		52		—		—		—		52
Total assets at fair value	$	730	$	2,161	$	54	$	2,687	$	5,632	$	708	$	2,278	$	324	$	2,725	$	6,035

(a)In accordance with ASC Topic 820, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy.

(b)Includes cash, accrued income, and miscellaneous payables.

The following table sets forth a summary of changes in the fair value of U. S. Steel’s Pension plan Level 3 assets for the years ended December 31, 2021 and 2020:


	Level 3 assets only
(In millions)	2021		2020
Balance at beginning of period	$	324	$	317
Transfers in and/or out of Level 3	(269)		—
Actual return on plan assets:
Realized gain	3		2
Net unrealized loss	2		(9)
Purchases, sales, issuances and settlements:
Purchases	24		17
Sales	(30)		(3)
Balance at end of period	$	54	$	324

The fair value of U. S. Steel's Other Benefits plan assets by asset category at December 31 were as follows (in millions):


	2021										2020
	Level 1		Level 2		Level 3		measured at NAV (a)		Total		Level 1		Level 2		Level 3		measured at NAV (a)		Total
Asset Category
Equity
U. S. companies	$	186	$	—	$	—	$	—	$	186	$	77	$	—	$	—	$	—	$	77
International companies	97		—		—		—		97		27		—		—		—		27
Total equity	283		—		—		—		283		104		—		—		—		104
Fixed Income
Corporate Bonds - U.S.	—		718		—		—		718		—		1,121		—		—		1,121
Corporate Bonds - Non-U.S.	—		191		—		—		191		—		231		—		—		231
U.S. government and agencies	—		198		—		—		198		—		365		—		—		365
Non-U.S. government	—		17		—		—		17		—		9		—		—		9
Mortgage and asset-backed securities	—		9		—		—		9		—		31		—		—		31
Total fixed income	—		1,133		—		—		1,133		—		1,757		—		—		1,757
Alternatives
Timberlands	—		—		—		35		35		—		—		35		—		35
Other alternatives	—		—		39		2		41		—		—		—		—		—
Private equity	—		—		—		59		59		—		—		—		48		48
Real estate	—		—		—		26		26		—		—		—		29		29
Total alternatives	—		—		39		122		161		—		—		35		77		112
Commingled Funds	—		—		—		434		434		—		—		—		—		—
Short-Term Investments	71		—		—		—		71		102		—		—		—		102
Other (b)	12		—		—		—		12		36		—		—		—		36
Total assets at fair value	$	366	$	1,133	$	39	$	556	$	2,094	$	242	$	1,757	$	35	$	77	$	2,111

(a)In accordance with ASC Topic 820, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy.

(b)Includes cash, accrued income, and miscellaneous payables.

The following table sets forth a summary of changes in the fair value of U. S. Steel’s Other Benefits plan Level 3 assets for the years ended December 31, 2021 and 2020:


	Level 3 assets only
(In millions)	2021		2020
Balance at beginning of period	$	35	$	35
Transfers in and/or out of Level 3	(35)		—
Actual return on plan assets:
Realized gain	—		—
Net unrealized loss	1		—
Purchases, sales, issuances and settlements:
Purchases	39		2
Sales	(1)		(2)
Balance at end of period	$	39	$	35

U. S. Steel’s investment strategy for its U.S. pension and Other Benefits plan assets provides for a diversified mix of high quality bonds, public equities and selected smaller investments in private equities, private credit, timber and mineral interests. For its U.S. pension, U. S. Steel has a target allocation for plan assets of 50 percent in corporate bonds, government bonds and mortgage, private credit, and asset-backed securities. The balance is invested in equity securities, timber, private equity and real estate partnerships. U. S. Steel believes that returns on equities over the long term will be higher than returns from fixed-income securities as actual historical returns from U. S. Steel’s trusts have shown. Returns on bonds tend to offset some of the short-term volatility of stocks. Both equity and fixed-income investments are made across a broad range of industries and companies (both domestic and foreign) to provide protection against the impact of volatility in any single industry as well as company specific developments. U. S. Steel will use a 6.90 percent assumed rate of return on assets for the development of net periodic cost for the main defined benefit pension plan in 2022. Actual returns since the inception of the plan have exceeded this 6.90 percent rate and while recent annual returns have been volatile, it is U. S. Steel’s expectation that rates will achieve this level in future periods.

The UPI investment strategy for its pension plan is to minimize the volatility of the value of pension assets relative to obligations and to ensure assets are sufficient to pay plan benefits. To achieve this strategy, UPI has a liability driven allocation of 60 percent in fixed income with the balance primarily invested in return seeking U.S. and global equity. UPI will use a 5.35 percent assumed rate of return on assets for the development of net periodic cost for the UPI defined benefit pension plan in 2022.

For its Other Benefits plan, U. S. Steel is employing a liability driven investment strategy. The plan assets are allocated to match the plan cash flows with maturing investments. To achieve this strategy, U. S. Steel has a target allocation for plan assets of 72 percent in fixed income and private credit. The balance is primarily invested in equity securities, timber, private equity and real estate partnerships. U. S. Steel will use a 4.50 percent assumed rate of return on assets for the development of net periodic cost for its Other Benefit plans for 2022. The 2022 assumed rate of return was updated after a review of capital market forecasted returns based on target allocations. As a result, the expected asset return for 2022 was increased to 4.50 percent from the rate of return used for 2021 domestic net periodic benefit cost of 4.25 percent.

Steelworkers Pension Trust

For most bargaining unit employees participating in the SPT, U. S. Steel contributed to the SPT a fixed dollar amount for each hour worked of $3.35 through December 31, 2020. SPT contributions per hour worked increased to $3.50 effective January 1, 2021. U. S. Steel’s contributions to the SPT represented greater than 5% of the total combined contributions of all employers participating in the plan for the years ended December 31, 2021, 2020 and 2019.

Participation in a multi-employer pension plan agreed to under the terms of a collective bargaining agreement differ from a traditional qualified single employer defined benefit pension plan. The SPT shares risks associated with the plan in the following respects:

a. Contributions to the SPT by U. S. Steel may be used to provide benefits to employees of other participating employers;

b. If a participating employer stops contributing to the SPT, the unfunded obligations of the plan may be borne by the remaining participating employers;

c. If U. S. Steel chooses to stop participating in the SPT, U. S. Steel may be required to pay an amount based on the underfunded status of the plan, referred to as a withdrawal liability.

On March 21, 2011 the Board of Trustees of the SPT elected funding relief which has the effect of decreasing the amount of required minimum contributions in near-term years, but will increase the minimum funding requirements during later plan years. As a result of the election of funding relief, the SPT’s zone funding under the Pension Protection Act may be impacted.

In addition to the funding relief election, the Board of Trustees also elected a special amortization rule, which allows the SPT to separately amortize investment losses incurred during the SPT’s December 31, 2008 plan year-end over a 29 year period, whereas they were previously required to be amortized over a 15 year period.

U. S. Steel’s participation in the SPT for the annual periods ended December 31, 2021, 2020 and 2019 is outlined in the table below.


	Employer Identification Number/ Pension Plan Number	Pension Protection Act Zone Status as of December 31 (a)		FIP/RP Status Pending/Implemented(b)	U.S. Steel Contributions (in millions)						Surcharge Imposed(c)		Expiration Date of Collective Bargaining Agreement
Pension Fund		2021	2020		2021		2020		2019		2021	2020
Steelworkers Pension Trust	23-6648508/499	Green	Green	No	$	75	$	76	$	77	No	No	September 1, 2022

(a)The zone status is based on information that U. S. Steel received from the plan and is certified by the plan’s actuary. Among other factors, plans in the green zone are at least 80 percent funded, while plans in the yellow zone are less than 80 percent funded and plans in the red zone are less than 65 percent funded.

(b)Indicates if a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented.

(c)Indicates whether there were charges to U. S. Steel from the plan.

Cash Flows

The following information is in addition to the contributions to the SPT noted in the table above.

Employer Contributions – U. S. Steel did not make any voluntary or mandatory contributions to the U. S. Steel Retirement Plan Trust in 2021 or 2020. The U. S. Steel Retirement Plan Trust is the funding vehicle for the Company's main defined benefit pension plan.

For pension plans not funded by trusts, U. S. Steel made $11 million, $7 million and $8 million of pension payments not funded by trusts in 2021, 2020 and 2019, respectively.

Cash payments totaling $46 million, $46 million and $45 million were made for other post-employment benefit payments not funded by trusts in 2021, 2020 and 2019, respectively. In 2021, 2020 and 2019, U. S. Steel continued to use assets from our VEBA trust for represented retiree health care and life insurance benefits to pay USW post-employment benefit claims.

Estimated Future Benefit Payments – The following benefit payments, which reflect expected future service as appropriate, are expected to be paid from U. S. Steel’s defined benefit plans:


(In millions)	Pension Benefits		Other Benefits
2022	$	407	$	135
2023	397		130
2024	427		127
2025	378		127
2026	368		126
Years 2027 - 2029	1,690		562

Defined contribution plans

U. S. Steel also contributes to several defined contribution plans for its salaried employees. Effective January 1, 2016, all non-represented salaried employees in North America receive pension benefits in the form of a separate retirement account through a defined contribution plan with contribution percentages based upon age, for which company contributions totaled $20 million, $10 million and $23 million in 2021, 2020 and 2019, respectively. U. S. Steel’s matching contributions to salaried employees’ defined contribution plans, which are 100 percent of the employees’ contributions up to six percent of their eligible salary, totaled $18 million, $8 million and $18 million in 2021, 2020 and 2019, respectively. U. S. Steel also maintains non-qualified defined contribution plans to provide benefits which are otherwise limited by the Internal Revenue Code for qualified plans. U. S. Steel’s contributions under these defined contribution plans totaled $1 million, $1 million, and $1 million in 2021, 2020 and 2019, respectively.

Most represented employees are eligible to participate in a defined contribution plan where there is no company match on savings except for certain Tubular hourly employees. Effective with the 2015 Labor Agreement, represented hires on or after January 1, 2016 are eligible for a $0.50 per hour savings account contribution. As a result of the 2018 Labor Agreements, the savings account contribution for each hour worked will increase to $0.55 effective January 1, 2019, $0.60 effective January 1, 2020, and $0.65 effective January 1, 2021. These Company contributions for represented employees totaled $4 million, $4 million and $3 million in 2021, 2020 and 2019, respectively.