Salary bill, benefits, HR tech. The first rarely surprises; the second and third will surprise more CFOs than usual this year. A budgeting guide for CHROs and HR controllers.
Salary bill rises predictably (7–11% on average for 2026). Benefits are rising less predictably — insurance partner premiums are up 14% on average, and wellness-programme spending is catching up from the pandemic-era dip.
HR tech is the most surprising line. Per-employee spend is down (because consolidated platforms cost less than six point-tools), but total spend is up (because adoption and module breadth have grown). Get ahead of this by showing your CFO the per-employee trajectory, not the absolute number.