ACCRUED PAYROLL AND EXPENSES, OTHER LONG-TERM LIABILITIES, AND CONTINGENT CONSIDERATION

3 Months Ended

Mar. 27, 2022

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 from continuing operations consist of the following at:


	March 27, 2022		December 26, 2021
Field talent payroll	$	6,662,593	$	6,042,341
Field talent payroll related	2,111,031		1,310,918
Accrued bonuses and commissions	3,547,705		4,522,723
Other	3,170,548		4,277,938
Accrued payroll and expenses	$	15,491,877	$	16,153,920

Other current liabilities of continuing operations includes $3.8 million of deferred employer FICA at of March 27, 2022. Under 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 March 27, 2022:


	Estimated Cash Payment		Discount		Net
Due in:

One to two years	$	1,110,000	$	(92,670)	$	1,017,330




Contingent consideration	$	1,110,000	$	(92,670)	$	1,017,330