Personnel expenses	12 Months Ended
Personnel expenses	Dec. 31, 2021
Entity [Table]
Disclosure Of Employee Benefits Explanatory	Note 6 Personnel expenses For the year ended USD million 31.12.21 31.12.20 31.12.19 Salaries 1 7,339 7,023 6,518 Variable compensation – performance awards 2 3,190 3,209 3 2,755 Variable compensation – other 2 229 220 246 Financial advisor compensation 2,4 4,860 4,091 4,043 Contractors 381 375 381 Social security 978 899 3 799 Post-employment benefit plans 5 833 6 845 787 of which: defined benefit plans 470 502 461 of which: defined contribution plans 363 343 326 Other personnel expenses 576 561 3 555 Total personnel expenses 18,387 17,224 16,084 1 Includes role-based allowances. 2 Refer to Note 28 for more information. 3 During 2020, UBS modified the conditions for continued vesting of certain outstanding deferred compensation awards for qualifying employees, resulting in an expense of approximately USD 280 million, of which USD 240 million is disclosed within Variable compensation – performance awards, USD 20 million within Social security and USD 20 million within Other personnel expenses. 4 Financial advisor compensation consists of grid-based compensation based directly on compensable revenues generated by financial advisors and supplemental compensation calculated on the basis of financial advisor productivity, firm tenure, assets and other variables. It also includes expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. 5 Refer to Note 27 for more information. 6 Includes curtailment gains of USD 80 million, which represent a reduction in the defined benefit obligation related to the Swiss pension plan resulting from a decrease in headcount following restructuring activities.
UBS AG
Entity [Table]
Disclosure Of Employee Benefits Explanatory	Note 6 Personnel expenses For the year ended USD million 31.12.21 31.12.20 31.12.19 Salaries 1 5,723 5,535 5,183 Variable compensation – performance awards 2 2,916 2,953 3 2,545 Variable compensation – other 2 196 201 225 Financial advisor compensation 2,4 4,860 4,091 4,043 Contractors 142 138 147 Social security 762 704 3 627 Post-employment benefit plans 5 582 6 597 569 of which: defined benefit plans 280 306 291 of which: defined contribution plans 303 291 278 Other personnel expenses 479 466 3 461 Total personnel expenses 15,661 14,686 13,801 1 Includes role-based allowances. 2 Refer to Note 28 for more information. 3 During 2020, UBS AG modified the conditions for continued vesting of certain outstanding deferred compensation awards for qualifying employees, resulting in an expense of approximately USD 270 million, of which USD 240 million is disclosed within Variable compensation – performance awards, USD 20 million within Social security and USD 10 million within Other personnel expenses. 4 Financial advisor compensation consists of grid-based compensation based directly on compensable revenues generated by financial advisors and supplemental compensation calculated on the basis of financial advisor productivity, firm tenure, assets and other variables. It also includes expenses related to compensation commitments with financial advisors entered into at the time of recruitment that are subject to vesting requirements. 5 Refer to Note 27 for more information. 6 Includes curtailment gains of USD 49 million, which represent a reduction in the defined benefit obligation related to the Swiss pension plan resulting from a decrease in headcount following restructuring activities.