ACCRUED AND OTHER LIABILITIES

12 Months Ended

Jun. 30, 2021

Accrued and other liabilities [Abstract]

ACCRUED AND OTHER LIABILITIES

Other accrued liabilities consist of the following:

	June 30, 2021		June 24, 2020
Sales tax	$	23.2	$	13.3
Property tax	22.4		22.9
Insurance	21.7		20.7
Current installments of finance leases	21.5		12.2
Utilities and services	8.4		8.3
Interest	6.9		7.5
State income tax payable	1.1		—
Cyber security incident	—		3.4
Other(1)	12.2		12.3
	$	117.4	$	100.6

(1)Other primarily consisted of accruals for rent-related expenses, certain exit-related lease accruals, charitable donations, deferred franchise and development fees, banquet deposits for Maggiano’s events and other various accruals.

Other liabilities consist of the following:

	June 30, 2021		June 24, 2020
Insurance	$	35.0	$	33.7
Deferred payroll taxes(1)	27.2		12.9
Deferred franchise and development fees	10.4		11.6
Unrecognized tax benefits	3.5		2.1
Other	5.9		6.8
	$	82.0	$	67.1

(1)Deferred payroll taxes consist of the second installment of the deferral of the employer portion of certain payroll related taxes as allowed under the CARES Act which is due on December 31, 2022. The first installment of $27.2 million, which is due on December 31, 2021, is recorded within Accrued payroll in the Consolidated Balance Sheets.