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Accrued Employee Expenses
 6 Months Ended
Jun. 30, 2021
Compensation Related Costs [Abstract]  
Accrued Employee Expenses Accrued Employee Expenses
Accrued employee expenses consisted of the following (in thousands):
June 30,December 31
20212020
Accrued vacation$9,891 $8,277 
Accrued bonuses7,024 5,638 
Accrued commissions2,191 1,995 
Accrued payroll7,169 1,921 
Accrued payroll taxes and other1,229 1,057 
    Total accrued employee expenses—current$27,504 $18,888 
Accrued employee expenses—noncurrent$968 $— 
The Company has adopted several long-term executive cash incentive plans (the “Plan(s)”), which are designed to reward certain executives, including certain of our named executive officers, for their contributions toward our long-term strategic objectives (the “Performance Conditions”), which vary by Plan. We are required to estimate the probable payout under the Plans based on management’s judgment using, among other things, an internally developed rolling three year plan (the “Three Year Plan”). Compensation costs are recorded on a straight-line basis over the relevant service period to the extent we believe it is probable the Performance Conditions in an applicable Plan will be achieved over the course of such performance period. Adjustments to projected compensation costs are recognized on a prospective basis over the remaining service period based on changes in our estimate of the probability of achieving the various Performance Conditions.
During the three months ended March 31, 2021, the Board of Directors approved the 2021 Three Year Plan, which allowed us to assess the probability of achieving the Performance Conditions under the Plans through December 31, 2023. During the three months ended June 30, 2021, the Company re-assessed the probability of achieving the Performance Conditions under the Plans. Based on that updated assessment, we recorded $0.5 million and $1.0 million in Accrued employee expenses-current and Accrued employee expenses-noncurrent, respectively, in the Condensed Consolidated Balance Sheet related to the Plans. There are Plans for which no accrual has been recorded as it was determined that it is not currently probable that the related Performance Conditions will be achieved. Amounts recorded under the Plans are based on assumptions and estimates subject to uncertainties and may fluctuate significantly each reporting period.