Annual report pursuant to Section 13 and 15(d)

Accrued Payroll and Payroll-related Liabilities, and Accrued Liabilities and Other Current Liabilities

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Accrued Payroll and Payroll-related Liabilities, and Accrued Liabilities and Other Current Liabilities
 12 Months Ended
Dec. 26, 2021
Payables and Accruals [Abstract]  
Accrued Payroll and Payroll-related Liabilities, and Accrued Liabilities and Other Current Liabilities Accrued Payroll and Payroll-Related Liabilities, and Accrued Liabilities and Other Current Liabilities
Accrued payroll and payroll-related liabilities consist of the following at December 26, 2021 and December 27, 2020 (in thousands):
December 26, 2021 December 27, 2020
Payroll and payroll-related taxes $ 15,290  $ 11,327 
Workers compensation insurance 5,079  4,943 
Corporate and restaurant incentive compensation 5,624  4,776 
Accrued vacation 4,439  4,283 
Other 2,152  2,324 
Accrued payroll and payroll-related liabilities $ 32,584  $ 27,653 
Accrued liabilities and other current liabilities consist of the following at December 26, 2021 and December 27, 2020 (in thousands):
December 26, 2021 December 27, 2020
CARES act deferred payroll tax $ 8,780  $ — 
State and city sales tax payable 6,960  3,487 
Real estate, personal property, state income, and other taxes payable 6,696  6,501 
General liability insurance 4,984  6,370 
Utilities 2,569  2,747 
Legal 2,455  10,480 
Accrued marketing 2,108  282 
Current portion of finance lease liabilities 1,194  1,078 
Other 9,712  9,750 
Accrued liabilities and other current liabilities $ 45,458  $ 40,695