Accrued Expenses

12 Months Ended

Jan. 01, 2023

Payables and Accruals [Abstract]

Accrued Expenses

(5)Accrued Expenses

The major components of accrued expenses are as follows:

	January 1, 2023		January 2, 2022
	(In thousands)
Payroll and related expense	$	26,525	$	37,345
Occupancy expense		10,126		10,168
Sales tax		9,964		12,112
Other		23,646		25,416
Accrued expenses	$	70,261	$	85,041

Payroll and related expense as of January 2, 2022 reflected a deferral of the employer portion of Social Security tax provided by the U.S. Coronavirus Aid, Relief and Economic Security (“CARES”) Act, which allowed employers to defer their portion of the social security payroll tax otherwise due with respect to wages earned from March 27, 2020 through December 31, 2020. The decrease in accrued payroll and related expense as of January 1, 2023 compared to the prior year primarily reflects lower performance-based incentive accruals and payment during fiscal 2022 of the deferred portion of Social Security tax provided by the CARES Act.