Accrued Expenses and Other Liabilities

3 Months Ended

Apr. 01, 2022

Accrued Liabilities And Other Liabilities Current [Abstract]

Accrued Expenses and Other Liabilities

4. Accrued Expenses and Other Liabilities

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

	April 1,		December 31,
	2022		2021
Accrued compensation and benefits	$	6,143	$	7,730
Deferred employer's payroll taxes		1,780		1,780
Accrued bonuses		5,247		13,753
Accrued dividend payable		3,475		-
Restructuring liability		666		740
Accrued sales, use, franchise and VAT tax		1,515		1,783
Non-cash stock compensation accrual		324		1,357
Other accrued expenses		2,831		3,154
Total accrued expenses and other liabilities	$	21,981	$	30,297

As a result of the tax deduction related to the exercise of the 2.9 million SARs in 2021, the Company has recorded an income tax receivable of $2.3 million to prepaid expenses and other current assets on the consolidated balance sheet.