Finance leaders are poised to limit pay and headcount increases throughout 2026 while expanding investment in artificial intelligence and other technologies, according to a recent survey.
More than 300 CFOs and finance leaders surveyed by Gartner projected their companies will offer average pay increases of 4.5% in 2026, down from 5.4% in 2025 and 6.1% in 2024.
Not coincidentally, human resources spending was forecast to slow the most among the nine corporate functions covered by the survey: 29% of the leaders projected an increase of 4% or more in HR spending in 2026, while 22% projected a decrease of 4% or more.
Three-quarters of the finance leaders said their technology budgets were set to rise in 2026, with 48% forecasting increases of 10% or more. Nearly 60% plan to increase finance function AI investments by 10% or more. See more survey results.