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ACCRUED PAYROLL AND EXPENSES, OTHER LONG-TERM LIABILITIES, AND CONTINGENT CONSIDERATION | 9 Months Ended
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Sep. 25, 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:
|  | September 25, 2022 |  | December 26, 2021
Field talent payroll |  | $ | 7,347,128 |  |  | $ | 6,042,341 |
Field talent payroll related |  | 1,439,569 |  |  | 1,310,918 |
Accrued bonuses and commissions |  | 4,518,828 |  |  | 4,522,723 |
Other |  | 3,252,050 |  |  | 4,277,938 |
Accrued payroll and expenses |  | $ | 16,557,575 |  |  | $ | 16,153,920 |
Other current liabilities of continuing operations includes $3.5 million of deferred employer FICA at September 25, 2022, and December 26, 2021. 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 and paid by December 31, 2021, and the other half are due by December 31, 2022. The following is a schedule of future estimated contingent consideration payments from continuing operations as of September 25, 2022:
| Estimated Cash Payment |  | Discount |  | Net
Due in: |  |  |  |  |
Less than one year | $ | 1,110,000 |  |  | $ | (50,394) |  |  | $ | 1,059,606 |

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