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Accrued Expenses and Other Liabilities | 12 Months Ended
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Dec. 30, 2022
Accrued Liabilities And Other Liabilities Current [Abstract] |
Accrued Expenses and Other Liabilities | 5. Accrued Expenses and Other Liabilities Accrued expenses and other liabilities consist of the following (in thousands):
|  | December 30, |  |  | December 31, |
|  | 2022 |  |  | 2021 |
Accrued compensation and benefits |  | $ | 9,320 |  |  | $ | 7,730 |
Deferred employer's payroll taxes |  |  | — |  |  |  | 1,780 |
Accrued bonuses |  |  | 12,171 |  |  |  | 13,753 |
Dividend payable |  |  | 2,997 |  |  |  | — |
Restructuring liability |  |  | 106 |  |  |  | 740 |
Accrued sales, use, franchise and VAT tax |  |  | 2,572 |  |  |  | 1,783 |
Non-cash stock compensation accrual |  |  | 1,241 |  |  |  | 1,357 |
Other accrued expenses |  |  | 2,546 |  |  |  | 3,154 |
Total accrued expenses and other liabilities |  | $ | 30,953 |  |  | $ | 30,297 |
The dividend declared in November 2021 was paid in December 2021, as compared the dividend declared in November 2022, which was paid in January 2023.

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