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Accrued Payroll and Payroll-Related Liabilities, and Accrued Liabilities and Other Current Liabilities | 12 Months Ended
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Dec. 25, 2022
Payables and Accruals [Abstract] |
Accrued Payroll and Payroll-Related Liabilities, and Accrued Liabilities and Other Current Liabilities | 7. Accrued Payroll and Payroll-Related Liabilities, and Accrued Liabilities and Other Current Liabilities Accrued payroll and payroll-related liabilities consist of the following at December 25, 2022 and December 26, 2021 (in thousands):
| December 25, 2022 |  | December 26, 2021
Payroll and payroll-related taxes | $ | 15,799 |  |  | $ | 15,290 |
Workers compensation insurance | 4,816 |  |  | 5,079 |
Corporate and restaurant incentive compensation | 4,101 |  |  | 5,624 |
Accrued vacation | 5,920 |  |  | 4,439 |
Other | 3,030 |  |  | 2,152 |
Accrued payroll and payroll-related liabilities | $ | 33,666 |  |  | $ | 32,584 |
Accrued liabilities and other current liabilities consist of the following at December 25, 2022 and December 26, 2021 (in thousands):
| December 25, 2022 |  | December 26, 2021
CARES act deferred payroll tax | $ | 8,780 |  |  | $ | 8,780 |
State and city sales tax payable | 7,201 |  |  | 6,960 |
Real estate, personal property, state income, and other taxes payable | 6,327 |  |  | 6,696 |
General liability insurance | 5,815 |  |  | 4,984 |
Utilities | 2,421 |  |  | 2,569 |
Legal | 7,736 |  |  | 2,455 |
Accrued marketing | 335 |  |  | 2,108 |
Current portion of finance lease liabilities | 1,094 |  |  | 1,194 |
Accrued severance | 2,505 |  |  | — |
Other | 7,284 |  |  | 9,712 |
Accrued liabilities and other current liabilities | $ | 49,498 |  |  | $ | 45,458 |
The CARES act deferred payroll tax amount was paid in full subsequent to our fiscal year end, and prior to the December 31, 2022 deadline for repayment. Accrued severance represents one-time termination benefits primarily related to changes in leadership positions as a result of our strategic pivot under the North Star plan and a related reduction in force of restaurant support Team Members in 2022 and is accounted for in accordance with ASC Topic 420, Exit or Disposal Cost Obligations. The Company expects to make the remaining payments related to these benefits in 2023. The Company expects to incur a total of $4.2 million in termination benefits related to the North Star plan. Approximately $3.0 million in one-time termination benefits was incurred and recorded in Other charges in the Consolidated Statements of Operations and Comprehensive Loss during the fifty-two week period ended December 25, 2022. Restructuring costs were as follows:
| Termination Benefits
Balance as of December 26, 2021 | $ | — |
Charges | 2,955 |
Cash Payments | (450) |
Balance as of December 25, 2022 | $ | 2,505 |

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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