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Accrued Payroll and Payroll-related Liabilities, and Accrued Liabilities and Other Current Liabilities (Tables)
12 Months Ended
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, 2020December 29, 2019
Payroll and payroll-related taxes$11,327 $16,736 
Workers compensation insurance4,943 5,720 
Corporate and restaurant incentive compensation4,776 5,397 
Accrued vacation4,283 5,451 
Other2,324 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, 2020December 29, 2019
Legal$10,480 $4,290 
Real estate, personal property, state income, and other taxes payable6,501 1,135 
General liability insurance6,370 6,622 
State and city sales tax payable3,487 6,776 
Utilities2,747 2,791 
Other10,032 7,789 
Accrued liabilities and other current liabilities$39,617 $29,403