employee benefits expense (Tables)

6 Months Ended

Jun. 30, 2024

employee benefits expense

Schedule of employee benefits expense

	Three months				Six months
Periods ended June 30 (millions)	2024		2023		2024		2023
Employee benefits expense – gross
Wages and salaries	$	1,402	$	1,492	$	2,790	$	3,012
Share-based compensation 1 (Note 14)		50		44		84		98
Pensions – defined benefit (Note 15(a))		17		16		34		31
Pensions – defined contribution (Note 15(b))		32		35		59		63
Restructuring costs 1 (Note 16(a))		79		95		199		143
Employee health and other benefits		60		82		127		137
		1,640		1,764		3,293		3,484
Capitalized internal labour costs, net
Contract acquisition costs (Note 20)
Capitalized		(18)		(23)		(46)		(39)
Amortized		23		23		46		46
Contract fulfilment costs (Note 20)
Capitalized		(9)		(7)		(16)		(11)
Amortized		3		—		4		1
Property, plant and equipment		(78)		(98)		(167)		(198)
Intangible assets subject to amortization		(88)		(91)		(157)		(175)
		(167)		(196)		(336)		(376)
	$	1,473	$	1,568	$	2,957	$	3,108

1 For the three-month and six-month periods ended June 30, 2024, $NIL (2023 – $(2)) and $4 (2023 – $NIL), respectively, of share-based compensation in the TELUS technology solutions segment was included in restructuring costs.