Other Liabilities

3 Months Ended

12 Months Ended

Mar. 31, 2021

Dec. 31, 2020

Other Liabilities Disclosure [Abstract]

Other Liabilities

Other Liabilities

The following table summarizes the components of Other liabilities, current and Other liabilities, non-current (dollars in thousands):

	March 31, 2021		December 31, 2020
Other liabilities, current
Accrued compensation	$	2,106	$	1,560
Salary continuation payments	1,533		1,215
Restricted stock units	837		913
Deferred payroll tax liability	471		436
Accrued directors fees	33		33
Total	$	4,980	$	4,157
Other liabilities, non-current
Salary continuation payments	$	904	$	1,145
Deferred payroll tax liability	471		505
Total	$	1,375	$	1,650

Salary continuation payments

The Company has entered into separation agreements with former executives that provide for, among other things, continuation of such former executives' salaries and certain benefits for periods of 12-24 months from the date of separation.

Deferred Payroll tax liability

Under the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), the Company has deferred payment of certain employer payroll taxes, with 50% due December 31, 2021 and 50% due December 31, 2022.

Other Liabilities

The following table summarizes the components of Other liabilities, current and Other liabilities, non-current (in thousands):

	December 31, 2020		December 31, 2019
	(as restated)
Other liabilities, current
Accrued compensation, benefits, continuation obligation, and bonus	4,157		2,349
Accrued compensation for phantom shares - Note 15	—		1,590
Total	$	4,157	$	3,939
Other liabilities, non-current
Compensation and benefits continuation obligation	$	1,145	$	—
Payroll tax liability	505		—
Total	$	1,650	$	—

Compensation and benefits continuation obligation

The Company has entered into separation agreements with former executives that provide for, among other things, continuation of such former executives' salaries and certain benefits for periods of 12-24 months from the date of separation.