Personnel expenses	12 Months Ended
Personnel expenses	Dec. 31, 2022
Entity [Table]
Disclosure Of Employee Benefits Explanatory	Note 6 Personnel expenses For the year ended USD m 31.12.22 31.12.21 31.12.20 Salaries 1 7,045 7,339 7,023 Variable compensation 2 7,954 8,280 7,520 of which: performance awards 3,205 3,190 3,209 3 of which: financial advisors 4 4,508 4,860 4,091 of which: other 241 229 220 Contractors 323 381 375 Social security 944 978 899 3 Post-employment benefit plans 5 794 833 845 of which: defined benefit plans 437 470 502 of which: defined contribution plans 357 363 343 Other personnel expenses 621 576 561 3 Total personnel expenses 17,680 18,387 17,224 1 Includes role-based allowances. 2 Refer to Note 27 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 m, of which USD 240 m is disclosed within Variable compensation – performance awards, USD 20 m within Social security and USD 20 m within Other personnel expenses. 4 Consists of cash and deferred compensation awards and is based on compensable revenues and firm tenure using a formulaic approach. 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 26 for more information. Includes curtailment gains of USD 20 m for the year ended 31 December 2022 (for the year ended 31 December 2021: USD 80 m; for the year ended 31 December 2020: USD 0 m), 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 m 31.12.22 31.12.21 31.12.20 Salaries 1 5,528 5,723 5,535 Variable compensation 2 7,636 7,973 7,246 of which: performance awards 2,910 2,916 2,953 3 of which: financial advisors 4 4,508 4,860 4,091 of which: other 217 196 201 Contractors 119 142 138 Social security 730 762 704 3 Post-employment benefit plans 5 555 582 597 of which: defined benefit plans 256 280 306 of which: defined contribution plans 299 303 291 Other personnel expenses 513 479 466 3 Total personnel expenses 15,080 15,661 14,686 1 Includes role-based allowances. 2 Refer to Note 27 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 m, of which USD 240 m is disclosed within Variable compensation – performance awards, USD 20 m within Social security and USD 10 m within Other personnel expenses. 4 Consists of cash and deferred compensation awards and is based on compensable revenues and firm tenure using a formulaic approach. 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 26 for more information. Includes curtailment gains of USD 13 m for the year ended 31 December 2022 (for the year ended 31 December 2021: USD 49 m; for the year ended 31 December 2020: USD 0 m), which represent a reduction in the defined benefit obligation related to the Swiss pension plan resulting from a decrease in headcount following restructuring activities.