Income Taxes	3 Months Ended
Apr. 01, 2014
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For the 13 weeks ended April 1, 2014, the Company recorded income tax expense of $1.3 million which resulted in an effective income tax rate of 30.2% compared to income tax expense of $2.4 million or an effective income tax rate of 15.2% for the prior year period. For the 13 weeks ended April 1, 2014, income tax expense included an adjustment to deferred taxes for a change in the applicable state income tax rate of $1.2 million. The remaining tax expense of $0.1 million was primarily due to tax credits in relation to lower projected taxable income. For the 13 weeks ended March 26, 2013, the lower than statutory rate was primarily due to tax credits and a $1.4 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. 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 $4.0 million as of April 1, 2014 and December 31, 2013, was considered long term and was included in other deferred items in the Consolidated Balance Sheets.

Income Taxes

3 Months Ended

Apr. 01, 2014

For the 13 weeks ended April 1, 2014, the Company recorded income tax expense of $1.3 million which resulted in an effective income tax rate of 30.2% compared to income tax expense of $2.4 million or an effective income tax rate of 15.2% for the prior year period. For the 13 weeks ended April 1, 2014, income tax expense included an adjustment to deferred taxes for a change in the applicable state income tax rate of $1.2 million. The remaining tax expense of $0.1 million was primarily due to tax credits in relation to lower projected taxable income. For the 13 weeks ended March 26, 2013, the lower than statutory rate was primarily due to tax credits and a $1.4 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.

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 $4.0 million as of April 1, 2014 and December 31, 2013, was considered long term and was included in other deferred items in the Consolidated Balance Sheets.