Other Accrued Liabilities

9 Months Ended

Oct. 01, 2021

Other accrued liabilities consisted of the following:


(in thousands)	October 1, 2021		December 31, 2020
Accrued insurance costs	$	51,401	$	48,318
Current portion of acquisition related contingent consideration	47,212		36,020
Accrued marketing costs	34,559		38,539
Employee and retiree benefit plan accruals	33,707		31,653
Accrued taxes (other than income taxes)	7,662		6,178


Current deferred proceeds from related parties	3,064		3,085
Current portion of deferred payroll taxes under CARES Act	—		18,706
All other accrued expenses	36,496		22,642
Total other accrued liabilities	$	214,101	$	205,141

The Company has taken advantage of certain provisions of the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”), which allow an employer to defer the deposit and payment of the employer’s portion of social security taxes that would otherwise have been due on or after March 27, 2020 and before January 1, 2021. The law permits an employer to deposit half of these deferred payments by December 31, 2021 and the other half by December 31, 2022. During the third quarter of 2021, the Company repaid the portion of the deferred payroll taxes classified as current as of December 31, 2020. The Company intends to

repay the remaining portion of the deferred payroll taxes during the fourth quarter of 2022, and, thus, classified the balance as noncurrent as of October 1, 2021.