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ACCRUED PAYROLL AND EXPENSES AND CONTINGENT CONSIDERATION
 12 Months Ended
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 related940,849 1,310,918 
Accrued bonuses and commissions5,740,394 4,522,723 
Other5,566,414 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 PaymentDiscountNet
Due in: 
Less than one year$1,110,000 $(28,940)$1,081,060