Income Taxes	9 Months Ended
Sep. 24, 2013
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For the 39 weeks ended September 24, 2013, the Company recorded income tax expense of $4.4 million which resulted in an effective income tax rate of 15.7% compared to income tax expense of $3.0 million or an effective income tax rate of 17.0% during the prior year. For the 39 weeks ended September 24, 2013, the lower than statutory rate was primarily due to (i) tax credits, (ii) a $1.6 million favorable tax adjustment related to previously unrecognized prior year federal employment-related credits that were recognized upon extension of the credits on January 2, 2013 and (iii) other adjustments related to the filing of federal and state tax returns during the third quarter. The lower than statutory rate for the 39 weeks ended September 25, 2012 was primarily attributable to federal employment-related tax credits and a favorable adjustment of $0.5 million related to the release of liabilities for uncertain tax positions. The Company files a consolidated US federal tax return with its parent company, NPC Holdings. The Company allocates taxes between it and the Parent utilizing the separate return method. The liability for uncertain tax positions was $3.9 million and $4.6 million as of September 24, 2013 and December 25, 2012, respectively, was considered long term and was included in other deferred items in the Consolidated Balance Sheets.

Income Taxes

9 Months Ended

Sep. 24, 2013

For the 39 weeks ended September 24, 2013, the Company recorded income tax expense of $4.4 million which resulted in an effective income tax rate of 15.7% compared to income tax expense of $3.0 million or an effective income tax rate of 17.0% during the prior year. For the 39 weeks ended September 24, 2013, the lower than statutory rate was primarily due to (i) tax credits, (ii) a $1.6 million favorable tax adjustment related to previously unrecognized prior year federal employment-related credits that were recognized upon extension of the credits on January 2, 2013 and (iii) other adjustments related to the filing of federal and state tax returns during the third quarter. The lower than statutory rate for the 39 weeks ended September 25, 2012 was primarily attributable to federal employment-related tax credits and a favorable adjustment of $0.5 million related to the release of liabilities for uncertain tax positions.

The Company files a consolidated US federal tax return with its parent company, NPC Holdings. The Company allocates taxes between it and the Parent utilizing the separate return method.

The liability for uncertain tax positions was $3.9 million and $4.6 million as of September 24, 2013 and December 25, 2012, respectively, was considered long term and was included in other deferred items in the Consolidated Balance Sheets.