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Accrued Payroll and Benefit Costs
9 Months Ended
Sep. 30, 2021
Payables and Accruals [Abstract]  
Accrued Payroll and Benefit Costs Accrued Payroll and Benefit Costs
Accrued payroll and benefit costs consisted of the following (in thousands):
September 30,
2021
December 31, 2020
Payroll and benefits$477,121 $311,169 
Payroll taxes60,799 67,712 
Workers’ compensation19,993 18,996 
Accrued payroll and benefit costs$557,913 $397,877 
The Company, under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, deferred paying $102.2 million of applicable payroll taxes as of September 30, 2021, of which $51.1 million is expected to be paid during the next 12 months and is included in accrued payroll and benefit costs and the remaining $51.1 million is included in other liabilities on the unaudited Condensed Consolidated Statements of Financial Position. Deferred payroll taxes payable was $102.2 million as of December 31, 2020.