This data brief highlights key findings from SHRM's 2026 benchmarking data, focusing on the learning and development (L&D) function. As organizations navigate tighter budgets, rapid technological change, and shifting skills demands, there remains a pressing need to deliver meaningful development opportunities while managing limited resources. This brief offers actionable data to help HR leaders optimize their L&D investments, prioritize the right skills, and prepare their workforces for the future of work.
Inside the 2026 Learning and Development Executives Benchmarking Report:
- Data from over 4,600 organizations
- Trends in L&D spend per FTE, L&D hours per FTE, and percentage of L&D budget spent on external training
What the Data Reveals
| 1. Organizations are maintaining the same amount of training hours despite a 28% decrease in L&D spending per FTE in 2026. | 2. Organizations in the professional, scientific, and technical services industry spent nearly twice the overall median on L&D, investing $543 per FTE in 2026. |
| 3. Organizations spent a median of 15% of their total L&D budgets on external training in 2026, a decrease from 25% in 2025, with the largest decreases occurring among small and midsize organizations. | 4. Critical thinking as well as judgment and decision-making rose to the top of skills to be prioritized over the next five years, both making notable gains in importance. |
| 5. Critical thinking emerged as an enterprise-wide skill in need of future prioritization, taking the No. 1 spot across all industry groups. | 6. Nearly 1 in 3 organizations (32%) offered AI upskilling beyond compliance requirements in 2026, with notable variation by industry. |
The insights presented in this data brief offer a look into shifting dynamics within the L&D landscape in 2026.
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