Income Taxes	9 Months Ended
Sep. 29, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Accounting Standards Codification 740 (“ASC 740”), requires companies to apply their estimated annual tax rate on a year-to-date basis in each interim period. Under ASC 740, companies should not apply the estimated annual tax rate to interim financial results if the estimated annual tax rate is not reliably predictable. In this situation, the interim tax rate should be based on the actual year-to-date results. For the 39 week periods ended September 29, 2015 and September 30, 2014, reliable projections of the Company’s annual effective rate were difficult to determine, producing significant variations in the customary relationship between income tax expense and pre-tax book income. As such, the Company recorded income taxes for both periods based on actual year-to-date results. For the 39 weeks ended September 29, 2015, the Company recorded an income tax benefit of $3.9 million compared to an income tax benefit of $4.6 million for the same period of the prior year. The income tax benefit for the 39 weeks ended September 29, 2015 primarily related to federal employment-related tax credits in relation to lower taxable income. This benefit included adjustments to deferred taxes for a change in the applicable state income tax rate and other adjustments related to the filing of the 2014 federal and state tax returns during the third quarter of fiscal 2015. For the 39 weeks ended September 30, 2014, the Company recorded a tax benefit of $4.6 million, primarily related to federal employment-related tax credits and a favorable adjustment of $0.8 million related to the release of liabilities for uncertain tax positions which were partially offset by income tax expense of $1.0 million for an adjustment to deferred taxes for a change in the applicable state income tax rate. 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 $2.7 million and $2.8 million at September 29, 2015 and December 30, 2014, respectively.

Income Taxes

9 Months Ended

Sep. 29, 2015

Accounting Standards Codification 740 (“ASC 740”), requires companies to apply their estimated annual tax rate on a year-to-date basis in each interim period. Under ASC 740, companies should not apply the estimated annual tax rate to interim financial results if the estimated annual tax rate is not reliably predictable. In this situation, the interim tax rate should be based on the actual year-to-date results. For the 39 week periods ended September 29, 2015 and September 30, 2014, reliable projections of the Company’s annual effective rate were difficult to determine, producing significant variations in the customary relationship between income tax expense and pre-tax book income. As such, the Company recorded income taxes for both periods based on actual year-to-date results.

For the 39 weeks ended September 29, 2015, the Company recorded an income tax benefit of $3.9 million compared to an income tax benefit of $4.6 million for the same period of the prior year. The income tax benefit for the 39 weeks ended September 29, 2015 primarily related to federal employment-related tax credits in relation to lower taxable income. This benefit included adjustments to deferred taxes for a change in the applicable state income tax rate and other adjustments related to the filing of the 2014 federal and state tax returns during the third quarter of fiscal 2015.

For the 39 weeks ended September 30, 2014, the Company recorded a tax benefit of $4.6 million, primarily related to federal employment-related tax credits and a favorable adjustment of $0.8 million related to the release of liabilities for uncertain tax positions which were partially offset by income tax expense of $1.0 million for an adjustment to deferred taxes for a change in the applicable state income tax rate.

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 $2.7 million and $2.8 million at September 29, 2015 and December 30, 2014, respectively.