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ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION | 12 Months Ended
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Jan. 01, 2023
Accrued Liabilities, Current [Abstract] |
ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION | ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION Accrued payroll and expenses from continuing operations consist of the following at:
|  | January 1, 2023 |  | December 26, 2021
Field talent payroll |  | $ | 6,923,137 |  |  | $ | 6,042,341 |
Field talent payroll related |  | 940,849 |  |  | 1,310,918 |
Accrued bonuses and commissions |  | 5,740,394 |  |  | 4,522,723 |
Other |  | 5,566,414 |  |  | 4,277,938 |
Accrued payroll and expenses |  | $ | 19,170,794 |  |  | $ | 16,153,920 |
At December 26, 2021, Other current liabilities includes $3.5 million of deferred employer FICA. 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. The second half of the delayed payments were paid by December 31, 2022. The following is a schedule of future estimated contingent consideration payments from continuing operations as of January 1, 2023:
| Estimated Cash Payment |  | Discount |  | Net
Due in: |  |  |  |  |
Less than one year | $ | 1,110,000 |  |  | $ | (28,940) |  |  | $ | 1,081,060 |

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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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