Accrued Expenses and Other Liabilities

9 Months Ended

Sep. 25, 2020

Accrued Liabilities And Other Liabilities Current [Abstract]

Accrued Liabilities and Other Liabilities

4. Accrued Expenses and Other Liabilities

Accrued expenses and other liabilities consisted of the following (in thousands):

	September 25,		December 27,
	2020		2019
Accrued compensation and benefits	$	8,709	$	3,987
Deferred employer's portion of social security taxes		2,857		-
Accrued bonuses		2,963		3,932
Accrued dividend payable		3,042		5,791
Restructuring liability		1,180		1,584
Deferred revenue		9,992		9,583
Accrued sales, use, franchise and VAT tax		2,523		2,460
Non-cash stock compensation accrual		304		339
Income tax payable		2,804		2,611
Other accrued expenses		2,864		2,195
Total accrued expenses and other liabilities	$	37,238	$	32,482

4. Accrued Expenses and Other Liabilities (continued)

Under the Coronavirus, Aid, Relief and Economic Security Act (the “CARES Act”), the Company has elected to defer its portion of social security tax deposits from March 27, 2020 through December 31, 2020, 50% of which is due to be paid no later than December 31, 2021 and the remaining 50% to be paid no later than December 31, 2022. As of September 25, 2020, the liability related to these deferrals was $2.9 million. In addition, the United Kingdom has deferred VAT payments between March 20, 2020 and June 30, 2020 until March 31, 2021. As of September 25, 2020, the liability related to these deferrals was $0.5 million.