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ACCRUED PAYROLL AND EXPENSES, CONTINGENT CONSIDERATION, AND OTHER LONG-TERM LIABILITIES
 12 Months Ended
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 related1,310,918 955,410 
Accrued bonuses and commissions4,522,723 1,731,229 
Other4,277,938 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 PaymentDiscountNet
Due in: 
Less than one year$1,110,000 $(36,099)$1,073,901 
One to two years1,110,000 (120,392)989,608 
Contingent consideration$2,220,000 $(156,491)$2,063,509