Current Liabilities

9 Months Ended

Sep. 30, 2022

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


	September 30, 2022		December 31, 2021
Accounts payable and other accrued liabilities:
Accounts payable	$	52,032	$	40,241
Accrued liabilities	20,998		41,167
Total Accounts payable and other accrued liabilities	$	73,030	$	81,408
Accrued payroll costs:
Payroll and benefits	$	54,470	$	43,738
Payroll taxes	22,432		22,466
Health insurance liabilities	3,895		4,474
Workers’ compensation liabilities	822		746
Total Accrued payroll costs	$	81,619	$	71,424

Our accounts payable balance includes vendor and third party payables. Our accrued liabilities balance includes the current portion of our deferred compensation plans liability, contract liabilities from contracts with customers (such as customer rebates), other accrued liabilities and amounts owed under the Supplemental Executive Retirement Plan (‘SERP ”). Effective April 30, 2021, Kforce’s Board of Directors irrevocably terminated the SERP. The benefits owed to the two participants under the SERP, as of June 30, 2022 and December 31, 2021, was $20.0 million in the aggregate. In July 2022, the amount owed was fully paid thereby reducing accrued liabilities and relieving us of any future obligation related to the SERP.

Our payroll taxes as of September 30, 2022 and December 31, 2021 include approximately $19.3 million in payroll tax payments as a result of the application of the CARES Act 2020, which is anticipated to be repaid no later than December 31, 2022.