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

9 Months Ended

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