Current Liabilities

3 Months Ended

Mar. 31, 2021

Payables and Accruals [Abstract]

Current Liabilities

Current Liabilities

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

	March 31, 2021		December 31, 2020
Accounts payable and other accrued liabilities:
Accounts payable	$	28,746	$	20,177
Accrued liabilities	9,636		15,356
Total Accounts payable and other accrued liabilities	$	38,382	$	35,533
Accrued payroll costs:
Payroll and benefits	$	41,516	$	38,257
Payroll taxes	30,512		21,842
Health insurance liabilities	4,720		4,641
Workers’ compensation liabilities	1,135		1,109
Total Accrued payroll costs	$	77,883	$	65,849

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. Included within payroll taxes in the table above is approximately $19.3 million in payroll tax deferrals as a result of the Coronavirus Aid, Relief and Economic Security Act (the “CARES ACT”)I, which is expected to be paid in 2021.