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COMMITMENTS AND CONTINGENCIES (Details) - USD ($) | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 26, 2018 | Sep. 27, 2017 | Dec. 31, 2013
Loss Contingencies [Line Items] |  |  |
Percentage of tax benefits due to equity owners | 85.00% |  |
Establishment of tax receivable agreement liability | $ 203,725,000 |  |
Retail site |  |  |
Loss Contingencies [Line Items] |  |  |
Letters of credit outstanding | 130,000 |  |
Office building |  |  |
Loss Contingencies [Line Items] |  |  |
Letters of credit outstanding |  |  | $ 80,000
Home Office Lease |  |  |
Loss Contingencies [Line Items] |  |  |
Letters of credit outstanding |  | $ 603,000 |
Former Shake Shack Manager Litigation |  |  |
Loss Contingencies [Line Items] |  |  |
Settlement agreement amount funded | $ 1,200,000 |  |
IPO |  |  |
Loss Contingencies [Line Items] |  |  |
Percentage of tax benefits due to equity owners | 85.00% |  |

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