Accrued Payroll and Payroll-Related Liabilities, and Accrued Liabilities and Other Current Liabilities

12 Months Ended

Dec. 25, 2022

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