Accrued Liabilities

9 Months Ended

Sep. 26, 2020

Payables and Accruals [Abstract]

Accrued Liabilities

Accrued Liabilities

The components of accrued liabilities as of September 26, 2020 and December 28, 2019 are as follows:

(in thousands)	September 26, 2020		December 28, 2019
Employee-related liabilities	$	49,805	$	40,774
Operating lease liability	6,866		7,259
Interest	2,747		5,058
Professional services	2,869		3,986
Restructuring liability	4,542		2,679
Other non-income taxes	3,509		1,940
Other	28,099		22,424
Total	$	98,437	$	84,120

Employee-related liabilities consist primarily of payroll, sales commissions, bonus, employee benefit accruals and workers’ compensation. Bonus accruals include amounts earned pursuant to the Company’s primary employee incentive compensation plans. Other accrued liabilities include miscellaneous operating accruals and other client-related liabilities.