Accrued Expenses and Other Liabilities

12 Months Ended

Dec. 30, 2022

Accrued Liabilities And Other Liabilities Current [Abstract]

Accrued Expenses and Other Liabilities

5. Accrued Expenses and Other Liabilities

Accrued expenses and other liabilities consist of the following (in thousands):

	December 30,		December 31,
	2022		2021
Accrued compensation and benefits	$	9,320	$	7,730
Deferred employer's payroll taxes		—		1,780
Accrued bonuses		12,171		13,753
Dividend payable		2,997		—
Restructuring liability		106		740
Accrued sales, use, franchise and VAT tax		2,572		1,783
Non-cash stock compensation accrual		1,241		1,357
Other accrued expenses		2,546		3,154
Total accrued expenses and other liabilities	$	30,953	$	30,297

The dividend declared in November 2021 was paid in December 2021, as compared the dividend declared in November 2022, which was paid in January 2023.