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Accrued Payroll and Payroll-related Liabilities, and Accrued Liabilities and Other Current Liabilities (Tables) | 12 Months Ended
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Dec. 27, 2020
Payables and Accruals [Abstract] |
Schedule of accrued payroll and payroll-related liabilities | Accrued payroll and payroll-related liabilities consist of the following at December 27, 2020 and December 29, 2019 (in thousands):
| December 27, 2020 |  | December 29, 2019
Payroll and payroll-related taxes | $ | 11,327 |  |  | $ | 16,736 |
Workers compensation insurance | 4,943 |  |  | 5,720 |
Corporate and restaurant incentive compensation | 4,776 |  |  | 5,397 |
Accrued vacation | 4,283 |  |  | 5,451 |
Other | 2,324 |  |  | 1,917 |
Accrued payroll and payroll-related liabilities | $ | 27,653 |  |  | $ | 35,221 |
Schedule of accrued liabilities | Accrued liabilities and other current liabilities consist of the following at December 27, 2020 and December 29, 2019 (in thousands):
| December 27, 2020 |  | December 29, 2019
Legal | $ | 10,480 |  |  | $ | 4,290 |
Real estate, personal property, state income, and other taxes payable | 6,501 |  |  | 1,135 |
General liability insurance | 6,370 |  |  | 6,622 |
State and city sales tax payable | 3,487 |  |  | 6,776 |
Utilities | 2,747 |  |  | 2,791 |
Other | 10,032 |  |  | 7,789 |
Accrued liabilities and other current liabilities | $ | 39,617 |  |  | $ | 29,403 |

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