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. 31, 2023
Payables and Accruals [Abstract]  
Accrued Payroll and Payroll-Related Liabilities, and Accrued Liabilities and Other Current Liabilities
7. 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 31, 2023 and December 25, 2022 (in thousands):
December 31, 2023 December 25, 2022
Payroll and payroll-related taxes $ 9,484  $ 15,799 
Workers compensation insurance 4,363  4,816 
Corporate and restaurant incentive compensation 9,617  4,101 
Accrued vacation 6,528  5,920 
Other 2,532  3,030 
Accrued payroll and payroll-related liabilities $ 32,524  $ 33,666 
Accrued liabilities and other current liabilities consist of the following at December 31, 2023 and December 25, 2022 (in thousands):
December 31, 2023 December 25, 2022
CARES Act deferred payroll tax $ —  $ 8,780 
State and city sales tax payable 7,830  7,201 
Real estate, personal property, state income, and other taxes payable 7,067  6,327 
General liability insurance 6,204  5,815 
Utilities 2,929  2,421 
Legal 8,740  7,736 
Accrued interest 1,657  1,195 
Accrued marketing 3,650  722 
Current portion of finance lease liabilities 939  1,094 
Accrued severance 184  2,505 
Other 7,001  5,702 
Accrued liabilities and other current liabilities $ 46,201  $ 49,498 
Accrued severance represents one-time termination benefits primarily related to changes in leadership positions as a result of our strategic pivot under the North Star plan and a related reduction in force and are accounted for in accordance with ASC Topic 420, Exit or Disposal Cost Obligations. The Company incurred a cumulative total of $5.1 million in one-time termination benefits in Other charges in the Consolidated Statements of Operations and Comprehensive Loss, which is comprised of $2.1 million and $3.0 million recognized during 2023 and 2022, respectively. One-time termination benefits activity for the years ended December 25, 2022 and December 31, 2023, respectively is as follows:
Termination Benefits
Balance as of December 26, 2021
 $ — 
Charges 2,955 
Cash Payments (450)
Balance as of December 25, 2022
 $ 2,505 
Charges 2,077 
Cash Payments (4,398)
Balance as of December 31, 2023
 $ 184