Pay vs Performance Disclosure | 3 Months Ended | 9 Months Ended | 12 Months Ended |
Mar. 31, 2022 | Dec. 31, 2022 | Dec. 31, 2022 USD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 USD ($) |
Pay vs Performance Disclosure [Table] | | | | | |
Pay vs Performance [Table Text Block] | | | Pay versus Performance Disclosure Pay Versus Performance Table The table and related graphs below disclose the relationship compensation pay-for-performance Value of Initial Fixed $100 Investment Based Year Summary Summary Compensation Compensation Average non-CEO Average non-CEO Total Peer Group Net ($ After- Tax 2022 362,539 14,601,322 11,788,827 24,588,666 5,043,958 8,752,653 $160.52 $134.76 4,147 22.9% 2021 31,426,032 N/A 60,017,000 N/A 8,514,019 15,425,165 $167.93 $153.67 3,826 17.7% 2020 18,556,901 N/A 36,698,242 N/A 5,174,579 10,226,417 $125.90 $120.73 2,501 13.4% (1) Amounts reported in this column and others related to the “First CEO” are for Stephen F. Angel, who served as Chief Executive Officer of the Company until his retirement from employment in March 2022. (2) Amounts reported in this column and others related to the “Second CEO” are for Sanjiv Lamba, who succeeded Mr. Angel as Chief Executive Officer of the Company upon Mr. Angel’s retirement. (3) The dollar amounts do not reflect the actual amounts of compensation paid to the Company’s CEO and other NEOs in each applicable year, but rather represent the amount of “compensation actually paid” as defined by the SEC rules, which includes: (1) the year-end The calculation of equity award values described above required that the awards be measured as of each vesting date or year-end, ROC-measured TSR-measured The Company utilizes the Black-Scholes Option-Pricing Model to determine the fair value of stock options. Management is required to make certain assumptions with respect to selected model inputs, including anticipated changes in the underlying stock price (i.e., expected volatility) and option exercise activity (i.e., expected life). Expected volatility is based on the historical volatility of the Company’s stock over the most recent period commensurate with the estimated expected life of the Company’s stock options and other factors. The expected life of options is based primarily on historical exercise experience. The expected dividend yield is based on the Company’s most recent history and expectation of dividend payouts. The risk-free rate is based on the U.S. Treasury yield curve in effect at the time of valuation for a period commensurate with the estimated expected life. Footnote 9 contains a table summarizing the weighted-average assumptions that were used to value the stock option awards. (4) Deductions from, and additions to, total compensation in the Summary Compensation Table by year to calculate Compensation Actually Paid consist of: 2022 2021 2020 First CEO Second CEO Average Non- CEO NEOs CEO Average Non- CEO NEOs CEO Average Non- CEO NEOs Total Compensation from Summary Compensation Table $ 362,539 $ 14,601,322 $ 5,043,958 $ 31,426,032 $ 8,514,019 $ 18,556,901 $ 5,174,579 Adjustments for Pension Adjustment for Aggregate Change in Actuarial Present Value of Pension $ 0 $ (105,000 ) $ (36,250 ) $ (8,450,000 ) $ (1,454,657 ) $ (2,474,000 ) $ (809,685 ) Amount added for current year service cost $ 265,066 $ 30,313 $ 66,688 $ 260,777 $ 185,406 $ 137,454 $ 202,645 Total Adjustments for Pension $ 265,066 $ (74,687 ) $ 30,438 $ (8,189,223 ) $ (1,269,251 ) $ (2,336,546 ) $ (607,040 ) Adjustments for Equity Awards Adjustment for grant date values in the Summary Compensation Table $ 0 $ (8,464,311 ) $ (2,336,140 ) $ (15,809,925 ) $ (3,360,955 ) $ (10,830,649 ) $ (2,314,608 ) Year-end $ 0 $ 16,619,784 $ 4,586,956 $ 36,517,816 $ 7,763,011 $ 29,705,913 $ 6,347,963 Year-over-year difference of year-end $ (776,885 ) $ (200,232 ) $ (136,527 ) $ 15,967,679 $ 3,902,105 $ 8,649,910 $ 2,352,589 Difference in fair values between prior year-end $ 11,938,106 $ 2,106,791 $ 1,563,968 $ 104,622 $ (123,764 ) $ (7,047,288 ) $ (727,066 ) Total Adjustments for Equity Awards $ 11,161,222 $ 10,062,032 $ 3,678,257 $ 36,780,192 $ 8,180,397 $ 20,477,887 $ 5,658,878 Compensation Actually Paid (as calculated) $ 11,788,827 $ 24,588,666 $ 8,752,653 $ 60,017,000 $ 15,425,165 $ 36,698,242 $ 10,226,417 (5) Amounts reported in this column and others related to the non-CEO (6) Figures reported in this column are for peers in the Standard & Poor’s S5 Materials Index (“S5MATR”) which covers 29 companies, including Linde, consistent with the peer group used by the Company for purposes of Item 201(e) of Regulation S-K. (7) Adjusted after-tax non-GAAP non-financial after-tax (8) Below is a table summarizing the relevant Monte Carlo modeling inputs associated with each award/valuation date for purposes of calculating the Compensation Actually Paid to the CEO and other NEOs. Grant date 5/1/2019 3/9/2020 3/8/2021 3/7/2022 Valuation date 12/31/2019 12/31/2020 12/31/2020 12/31/2021 12/31/2021 12/31/2022 12/31/2022 Remaining perf. period (yrs.) 2 1 2 1 2 1 2 Valuation date price $ 212.90 $ 263.51 $ 263.51 $ 346.43 $ 346.43 $ 326.18 $ 326.18 Company volatility 22.03% 38.96% 30.71% 18.99% 30.62% 29.53% 24.81% Peer group median volatility 24.48% 45.98% 36.47% 24.80% 36.12% 33.13% 29.43% Risk-free interest rate 1.57% 0.10% 0.13% 0.39% 0.73% 4.67% 4.36% Dividend yield 1.64% 1.46% 1.46% 1.22% 1.22% 1.43% 1.43% Avg. correlation coefficient 0.4162 0.6147 0.5789 0.3525 0.5574 0.4940 0.4517 Company TSR during gap 39.00% 75.00% 28.55% 71.46% 38.51% 32.42% -1.44% Peer med. TSR during gap 24.08% 28.27% 10.39% 30.87% 22.18% 4.16% -14.18% (9) Below is a table summarizing the weighted-average assumptions that were used to value the stock option awards for purposes of calculating the Compensation Actually Paid to the CEO and other NEOs. Grant Date 2/28/2017 2/27/2018 3/20/2019 Valuation date 12/31/2019 2/28/2020 12/31/2019 12/31/2020 2/27/2021 12/31/2019 3/20/2020 12/31/2020 3/20/2021 12/31/2021 3/20/2022 Dividend yield 1.64% 2.02% 1.64% 1.46% 1.74% 1.64% 2.31% 1.46% 1.58% 1.22% 1.51% Volatility 13.97% 14.63% 13.97% 20.73% 23.67% 15.50% 18.50% 18.53% 19.41% 22.38% 25.77% Risk-free rate 1.66% 0.87% 1.66% 0.17% 0.13% 1.69% 0.51% 0.26% 0.63% 0.97% 2.14% Expected term 4 3 4 3 2 5 5 4 4 3 2 Grant Date 3/9/2020 3/8/2021 3/7/2022 Valuation date 12/31/2020 3/9/2021 12/31/2021 3/9/2022 12/31/2022 12/31/2021 3/8/2022 12/31/2022 12/31/2022 Dividend yield 1.46% 1.62% 1.22% 1.60% 1.43% 1.22% 1.72% 1.43% 1.43% Volatility 17.92% 17.94% 20.94% 21.86% 26.60% 19.17% 20.55% 24.00% 24.00% Risk-free rate 0.36% 0.83% 1.15% 1.88% 4.16% 1.27% 1.79% 4.06% 4.06% Expected term 5 5 4 4 3 5 5 4 4 | | |
Company Selected Measure Name | | | Adjusted after-tax return on capital | | |
Named Executive Officers, Footnote [Text Block] | | | Amounts reported in this column and others related to the non-CEO | | |
Peer Group Issuers, Footnote [Text Block] | | | Figures reported in this column are for peers in the Standard & Poor’s S5 Materials Index (“S5MATR”) which covers 29 companies, including Linde, consistent with the peer group used by the Company for purposes of Item 201(e) of Regulation S-K. | | |
Adjustment To PEO Compensation, Footnote [Text Block] | | | (4) Deductions from, and additions to, total compensation in the Summary Compensation Table by year to calculate Compensation Actually Paid consist of: 2022 2021 2020 First CEO Second CEO Average Non- CEO NEOs CEO Average Non- CEO NEOs CEO Average Non- CEO NEOs Total Compensation from Summary Compensation Table $ 362,539 $ 14,601,322 $ 5,043,958 $ 31,426,032 $ 8,514,019 $ 18,556,901 $ 5,174,579 Adjustments for Pension Adjustment for Aggregate Change in Actuarial Present Value of Pension $ 0 $ (105,000 ) $ (36,250 ) $ (8,450,000 ) $ (1,454,657 ) $ (2,474,000 ) $ (809,685 ) Amount added for current year service cost $ 265,066 $ 30,313 $ 66,688 $ 260,777 $ 185,406 $ 137,454 $ 202,645 Total Adjustments for Pension $ 265,066 $ (74,687 ) $ 30,438 $ (8,189,223 ) $ (1,269,251 ) $ (2,336,546 ) $ (607,040 ) Adjustments for Equity Awards Adjustment for grant date values in the Summary Compensation Table $ 0 $ (8,464,311 ) $ (2,336,140 ) $ (15,809,925 ) $ (3,360,955 ) $ (10,830,649 ) $ (2,314,608 ) Year-end $ 0 $ 16,619,784 $ 4,586,956 $ 36,517,816 $ 7,763,011 $ 29,705,913 $ 6,347,963 Year-over-year difference of year-end $ (776,885 ) $ (200,232 ) $ (136,527 ) $ 15,967,679 $ 3,902,105 $ 8,649,910 $ 2,352,589 Difference in fair values between prior year-end $ 11,938,106 $ 2,106,791 $ 1,563,968 $ 104,622 $ (123,764 ) $ (7,047,288 ) $ (727,066 ) Total Adjustments for Equity Awards $ 11,161,222 $ 10,062,032 $ 3,678,257 $ 36,780,192 $ 8,180,397 $ 20,477,887 $ 5,658,878 Compensation Actually Paid (as calculated) $ 11,788,827 $ 24,588,666 $ 8,752,653 $ 60,017,000 $ 15,425,165 $ 36,698,242 $ 10,226,417 | | |
Non-PEO NEO Average Total Compensation Amount | | | $ 5,043,958 | $ 8,514,019 | $ 5,174,579 |
Non-PEO NEO Average Compensation Actually Paid Amount | | | $ 8,752,653 | 15,425,165 | 10,226,417 |
Adjustment to Non-PEO NEO Compensation Footnote [Text Block] | | | (4) Deductions from, and additions to, total compensation in the Summary Compensation Table by year to calculate Compensation Actually Paid consist of: 2022 2021 2020 First CEO Second CEO Average Non- CEO NEOs CEO Average Non- CEO NEOs CEO Average Non- CEO NEOs Total Compensation from Summary Compensation Table $ 362,539 $ 14,601,322 $ 5,043,958 $ 31,426,032 $ 8,514,019 $ 18,556,901 $ 5,174,579 Adjustments for Pension Adjustment for Aggregate Change in Actuarial Present Value of Pension $ 0 $ (105,000 ) $ (36,250 ) $ (8,450,000 ) $ (1,454,657 ) $ (2,474,000 ) $ (809,685 ) Amount added for current year service cost $ 265,066 $ 30,313 $ 66,688 $ 260,777 $ 185,406 $ 137,454 $ 202,645 Total Adjustments for Pension $ 265,066 $ (74,687 ) $ 30,438 $ (8,189,223 ) $ (1,269,251 ) $ (2,336,546 ) $ (607,040 ) Adjustments for Equity Awards Adjustment for grant date values in the Summary Compensation Table $ 0 $ (8,464,311 ) $ (2,336,140 ) $ (15,809,925 ) $ (3,360,955 ) $ (10,830,649 ) $ (2,314,608 ) Year-end $ 0 $ 16,619,784 $ 4,586,956 $ 36,517,816 $ 7,763,011 $ 29,705,913 $ 6,347,963 Year-over-year difference of year-end $ (776,885 ) $ (200,232 ) $ (136,527 ) $ 15,967,679 $ 3,902,105 $ 8,649,910 $ 2,352,589 Difference in fair values between prior year-end $ 11,938,106 $ 2,106,791 $ 1,563,968 $ 104,622 $ (123,764 ) $ (7,047,288 ) $ (727,066 ) Total Adjustments for Equity Awards $ 11,161,222 $ 10,062,032 $ 3,678,257 $ 36,780,192 $ 8,180,397 $ 20,477,887 $ 5,658,878 Compensation Actually Paid (as calculated) $ 11,788,827 $ 24,588,666 $ 8,752,653 $ 60,017,000 $ 15,425,165 $ 36,698,242 $ 10,226,417 | | |
Compensation Actually Paid vs. Total Shareholder Return [Text Block] | | | Relationship of Compensation Actually Paid and The graph below compares the Compensation Actually Paid to the CEO * For 2022, total amounts of Compensation Actually Paid to both Mr. Angel and Mr. Lamba are included as both served as CEO for a portion of the year. | | |
Compensation Actually Paid vs. Net Income [Text Block] | | | Relationship of Compensation Actually Paid and Linde Net Income, by Year The graph below compares the Compensation Actually Paid *For 2022, total amounts of Compensation Actually paid to both Mr. Angel and Mr. Lamba are included as both served as CEO for a portion of the year. | | |
Compensation Actually Paid vs. Company Selected Measure [Text Block] | | | Relationship of Compensation Actually Paid and Linde After-Tax The graph below compares the Compensation Actually Paid to the CEO and other NEOs, respectively, to Linde’s adjusted after-tax after-tax non-GAAP non-financial after-tax after-tax ROC-measured *For 2022, total amounts of Compensation Actually Paid to both Mr. Angel and Mr. Lamba are included as both served as CEO for a portion of the year. | | |
Total Shareholder Return Vs Peer Group [Text Block] | | | Relationship of Compensation Actually Paid and The graph below compares the Compensation Actually Paid to the CEO * For 2022, total amounts of Compensation Actually Paid to both Mr. Angel and Mr. Lamba are included as both served as CEO for a portion of the year. | | |
Tabular List [Table Text Block] | | | Most Important Performance Measures Used to Link Executive Compensatio n d As described in greater detail in the CD&A, the Company’s executive compensation program reflects a variable pay-for-performance After-Tax Net Income Relative TSR Sales Operating Cash Flow Greenhouse Gas Emissions ESG Values (Safety, Health & Environment; Sustainability; Compliance & Integrity; and Human Capital) | | |
Total Shareholder Return Amount | | | $ 160.52 | 167.93 | 125.9 |
Peer Group Total Shareholder Return Amount | | | 134.76 | 153.67 | 120.73 |
Net Income (Loss) | | | $ 4,147,000,000 | $ 3,826,000,000 | $ 2,501,000,000 |
Company Selected Measure Amount | | | 0.229 | 0.177 | 0.134 |
Measure [Axis]: 1 | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Measure Name | | | After-Tax Return on Capital | | |
Non-GAAP Measure Description [Text Block] | | | Adjusted after-tax non-GAAP non-financial after-tax | | |
Measure [Axis]: 2 | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Measure Name | | | Net Income | | |
Measure [Axis]: 3 | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Measure Name | | | Relative TSR | | |
Measure [Axis]: 4 | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Measure Name | | | Sales | | |
Measure [Axis]: 5 | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Measure Name | | | Operating Cash Flow | | |
Measure [Axis]: 6 | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Measure Name | | | Greenhouse Gas Emissions | | |
Measure [Axis]: 7 | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Measure Name | | | ESG Values (Safety, Health & Environment; Sustainability; Compliance & Integrity; and Human Capital) | | |
Stephen F. Angel [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
PEO Total Compensation Amount | | | $ 362,539 | $ 31,426,032 | $ 18,556,901 |
PEO Actually Paid Compensation Amount | | | 11,788,827 | 60,017,000 | 36,698,242 |
PEO Name | Stephen F. Angel | | | | |
Sanjiv Lamba [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
PEO Total Compensation Amount | | | 14,601,322 | | |
PEO Actually Paid Compensation Amount | | | 24,588,666 | | |
PEO Name | | Sanjiv Lamba | | | |
PEO [Member] | Stephen F. Angel [Member] | Adjustment for Aggregate Change in Actuarial Present Value of Pension [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | 0 | (8,450,000) | (2,474,000) |
PEO [Member] | Stephen F. Angel [Member] | Amount added for current year service cost [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | 265,066 | 260,777 | 137,454 |
PEO [Member] | Stephen F. Angel [Member] | Total Adjustments for Pension [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | 265,066 | (8,189,223) | (2,336,546) |
PEO [Member] | Stephen F. Angel [Member] | Adjustment for grant date values in the Summary Compensation [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | 0 | (15,809,925) | (10,830,649) |
PEO [Member] | Stephen F. Angel [Member] | Year end fair value of unvested awards granted in the current year [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | 0 | 36,517,816 | 29,705,913 |
PEO [Member] | Stephen F. Angel [Member] | Year over year difference of yearend fair values for unvested awards granted in prior years [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | (776,885) | 15,967,679 | 8,649,910 |
PEO [Member] | Stephen F. Angel [Member] | Difference in fair values between prior yearend fair values and vest date fair values for awards granted in prior years [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | 11,938,106 | 104,622 | (7,047,288) |
PEO [Member] | Stephen F. Angel [Member] | Total Adjustments for Equity Awards [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | 11,161,222 | 36,780,192 | 20,477,887 |
PEO [Member] | Sanjiv Lamba [Member] | Adjustment for Aggregate Change in Actuarial Present Value of Pension [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | (105,000) | | |
PEO [Member] | Sanjiv Lamba [Member] | Amount added for current year service cost [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | 30,313 | | |
PEO [Member] | Sanjiv Lamba [Member] | Total Adjustments for Pension [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | (74,687) | | |
PEO [Member] | Sanjiv Lamba [Member] | Adjustment for grant date values in the Summary Compensation [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | (8,464,311) | | |
PEO [Member] | Sanjiv Lamba [Member] | Year end fair value of unvested awards granted in the current year [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | 16,619,784 | | |
PEO [Member] | Sanjiv Lamba [Member] | Year over year difference of yearend fair values for unvested awards granted in prior years [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | (200,232) | | |
PEO [Member] | Sanjiv Lamba [Member] | Difference in fair values between prior yearend fair values and vest date fair values for awards granted in prior years [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | 2,106,791 | | |
PEO [Member] | Sanjiv Lamba [Member] | Total Adjustments for Equity Awards [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | 10,062,032 | | |
Non-PEO NEO [Member] | Adjustment for Aggregate Change in Actuarial Present Value of Pension [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | (36,250) | (1,454,657) | (809,685) |
Non-PEO NEO [Member] | Amount added for current year service cost [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | 66,688 | 185,406 | 202,645 |
Non-PEO NEO [Member] | Total Adjustments for Pension [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | 30,438 | (1,269,251) | (607,040) |
Non-PEO NEO [Member] | Adjustment for grant date values in the Summary Compensation [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | (2,336,140) | (3,360,955) | (2,314,608) |
Non-PEO NEO [Member] | Year end fair value of unvested awards granted in the current year [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | 4,586,956 | 7,763,011 | 6,347,963 |
Non-PEO NEO [Member] | Year over year difference of yearend fair values for unvested awards granted in prior years [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | (136,527) | 3,902,105 | 2,352,589 |
Non-PEO NEO [Member] | Difference in fair values between prior yearend fair values and vest date fair values for awards granted in prior years [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | 1,563,968 | (123,764) | (727,066) |
Non-PEO NEO [Member] | Total Adjustments for Equity Awards [Member] | | | | | |
Pay vs Performance Disclosure [Table] | | | | | |
Adjustment to Compensation Amount | | | $ 3,678,257 | $ 8,180,397 | $ 5,658,878 |