Current Liabilities

9 Months Ended

Sep. 30, 2020

Payables and Accruals [Abstract]

Current Liabilities

Current Liabilities

The following table provides information on certain current liabilities (in thousands):

	September 30, 2020		December 31, 2019
Accounts payable and other accrued liabilities:
Accounts payable	$	23,776	$	20,267
Accrued liabilities	17,045		12,965
Total Accounts payable and other accrued liabilities	$	40,821	$	33,232
Accrued payroll costs:
Payroll and benefits	$	53,491	$	38,035
Health insurance liabilities	5,426		3,907
Payroll taxes (1)	15,117		992
Workers’ compensation liabilities	1,052		1,067
Total Accrued payroll costs	$	75,086	$	44,001

(1) On March 27, 2020, the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was signed into law, which includes provisions that allow for, among other things, the deferment of employer social security payments. As of September 30, 2020, we have approximately $12.7 million in deferred payroll tax payments recorded within Accrued payroll costs resulting from the application of the CARES Act.

Our accounts payable balance includes vendor and independent contractor payables. Our accrued liabilities balance includes the current portion of the deferred compensation plans liability, contract liabilities from contracts with customers (such as rebates) and other accrued liabilities