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ACCRUED PAYROLL AND EXPENSES, OTHER LONG-TERM LIABILITIES, AND CONTINGENT CONSIDERATION | 3 Months Ended
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Mar. 28, 2021
Accrued Liabilities, Current [Abstract] |
Accrued Payroll and Expense, Other Long-Term Liabilities, And Contingent Consideration | ACCRUED PAYROLL AND EXPENSES, OTHER LONG-TERM LIABILITIES, AND CONTINGENT CONSIDERATION Accrued payroll and expenses consist of the following at:
|  | March 28, 2021 |  | December 27, 2020
Field talent payroll |  | $ | 5,941,568 |  |  | $ | 5,574,442 |
Field talent payroll related |  | 1,353,312 |  |  | 1,036,135 |
Accrued bonuses and commissions |  | 2,102,752 |  |  | 1,884,876 |
Other |  | 3,794,877 |  |  | 2,952,950 |
Accrued payroll and expenses |  | $ | 13,192,509 |  |  | $ | 11,448,403 |
As of March 28, 2021, other current liabilities includes $3.5 million of deferred employer FICA and other long-term liabilities includes $3.5 million of deferred employer FICA and $0.1 million of interest rate swap (see Note 7). The deferred employer FICA is under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, which allows relief to employers affected by the coronavirus pandemic. The CARES Act only applies to taxes incurred from March 27, 2020 through December 31, 2020. Half of the delayed payments are due by December 31, 2021, and the other half by December 31, 2022. The Company has elected to delay the payment of these taxes. The following is a schedule of future estimated contingent consideration payments due as of March 28, 2021:
| Estimated Cash Payment |  | Discount |  | Net
Due in: |  |  |  |  |
Less than one year | $ | 2,500,000 |  |  | $ | (167,089) |  |  | $ | 2,332,911 |
One to two years | 1,110,000 |  |  | (98,394) |  |  | 1,011,606 |
Two to three years | 1,110,000 |  |  | (181,390) |  |  | 928,610 |
Contingent consideration | $ | 4,720,000 |  |  | $ | (446,873) |  |  | $ | 4,273,127 |

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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 http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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