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ACCRUED PAYROLL AND EXPENSES, CONTINGENT CONSIDERATION, AND OTHER LONG-TERM LIABILITIES | 12 Months Ended
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Dec. 26, 2021
Accrued Liabilities, Current [Abstract] |
ACCRUED PAYROLL AND EXPENSES, CONTINGENT CONSIDERATION, AND OTHER LONG-TERM LIABILITIES | ACCRUED PAYROLL AND EXPENSES, CONTINGENT CONSIDERATION, AND OTHER LONG-TERM LIABILITIES Accrued payroll and expenses from continuing operations consist of the following at:
|  | December 26, 2021 |  | December 27, 2020
Field talent payroll |  | $ | 6,042,341 |  |  | $ | 4,850,888 |
Field talent payroll related |  | 1,310,918 |  |  | 955,410 |
Accrued bonuses and commissions |  | 4,522,723 |  |  | 1,731,229 |
Other |  | 4,277,938 |  |  | 2,838,110 |
Accrued payroll and expenses |  | $ | 16,153,920 |  |  | $ | 10,375,637 |
Other current liabilities of continuing operations includes $3.5 million of deferred employer FICA and other long-term liabilities includes $3.5 million of deferred employer FICA at December 26, 2021. Under the CARES Act, employers affected by the coronavirus epidemic were allowed relief from the payment of employer FICA taxes. The CARES Act only applies to taxes incurred from March 27, 2020 through December 31, 2020. Half of the delayed payments were due by December 31, 2021, and the other half are due by December 31, 2022. The Company elected to delay the payment of these taxes. The following is a schedule of future estimated contingent consideration payments from continuing operations to various parties as of December 26, 2021:
| Estimated Cash Payment |  | Discount |  | Net
Due in: |  |  |  |  |
Less than one year | $ | 1,110,000 |  |  | $ | (36,099) |  |  | $ | 1,073,901 |
One to two years | 1,110,000 |  |  | (120,392) |  |  | 989,608 |
Contingent consideration | $ | 2,220,000 |  |  | $ | (156,491) |  |  | $ | 2,063,509 |

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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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- References No definition available. + Details
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