Long-Term Payroll Tax Liability

12 Months Ended

Dec. 31, 2020

8.	Long-Term Payroll Tax Liability

As allowed under the Coronavirus Aid, Relief and Economic Security (CARES) Act, the Company elected to defer payment of the employer’s share of social security tax. As of December 31, 2020, the balance of this liability is $4.6 million. The Company is required to repay $2.3 million of the deferred amount by December 31, 2021 which is reflected as part of current liabilities under the caption accrued payroll and related costs. The remaining $2.3 million is due by December 31, 2022 and is reflected as a long-term liability under the caption long-term payroll tax liabilities.