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Accrued and Other Current Liabilities
 12 Months Ended
Dec. 27, 2015
Payables and Accruals [Abstract]  
Accrued and other current liabilities
Accrued and Other Current Liabilities

Accrued and other current liabilities consisted of the following:
(dollars in thousands)
DECEMBER 27,
2015
 
DECEMBER 28,
2014
Accrued payroll and other compensation
$
95,994

 
$
121,548

Accrued insurance
20,824

 
19,455

Other current liabilities
89,793

 
105,240

 
$
206,611

 
$
246,243



Accrued Payroll Taxes - During 2013, the IRS informed the Company that it proposed to issue an audit adjustment for the employer’s share of FICA taxes related to cash tips allegedly received and unreported by the Company’s tipped employees during calendar year 2010. Subsequently, the IRS indicated that the scope of the proposed adjustment would expand to include the 2011 and 2012 periods. During 2014, the Company settled the calendar year 2010 audit adjustment for $5.0 million. In 2015, the Company settled the calendar year 2011 and 2012 audit adjustments for $6.4 million. As of December 27, 2015 and December 28, 2014, the Company had $3.1 million and $12.0 million, respectively, recorded in Accrued and other current liabilities in its Consolidated Balance Sheets for payroll tax audits.