employee benefits expense (Tables)

6 Months Ended

Jun. 30, 2026

employee benefits expense

Schedule of employee benefits expense

	Three months				Six months
Periods ended June 30 (millions)	2026		2025		2026		2025
Employee benefits expense – gross
Wages and salaries	$	1,399	$	1,469	$	2,839	$	2,887
Share-based compensation 1 (Note 14)		38		47		68		97
Pensions – defined benefit (Note 15(a))		18		14		31		29
Pensions – defined contribution (Note 15(b))		31		32		62		63
Restructuring costs (Note 16(a))		97		87		212		144
Employee health and other benefits		61		67		121		136
		1,644		1,716		3,333		3,356
Capitalized internal labour costs, net
Contract acquisition costs (Note 20)
Capitalized		(41)		(30)		(89)		(65)
Amortized 2		31		25		190		49
Contract fulfilment costs (Note 20)
Capitalized		(9)		(7)		(16)		(13)
Amortized		3		3		5		5
Property, plant and equipment		(83)		(81)		(163)		(161)
Intangible assets subject to amortization		(73)		(81)		(153)		(160)
		(172)		(171)		(226)		(345)
	$	1,472	$	1,545	$	3,107	$	3,011

1 For the three-month and six-month periods ended June 30, 2026, $16 (2025 – $NIL) and $18 (2025 – $NIL), respectively, of share-based compensation in the TELUS technology solutions segment was included in restructuring costs.

2 For the three-month and six-month periods ended June 30, 2026, $NIL (2025 – $NIL) and $130 (2025 – $NIL), respectively, of amortization of costs incurred to obtain contracts with customers was included in restructuring and other costs (see Note 16).