Current Liabilities

12 Months Ended

Dec. 31, 2022

9. Current Liabilities

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


	DECEMBER 31,
	2022		2021
Accounts payable	$	49,600	$	40,241
Accrued liabilities	23,192		41,167
Total Accounts payable and other accrued liabilities	$	72,792	$	81,408

Payroll and benefits	$	41,506	$	43,738
Payroll taxes	2,633		22,466
Health insurance liabilities	3,481		4,474
Workers’ compensation liabilities	749		746
Total Accrued payroll costs	$	48,369	$	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) and other accrued liabilities. Our accrued liabilities as of December 31, 2021, included $20 million of aggregate benefit obligation owed to two participants under the Supplemental Executive Retirement Plan (“SERP”). The SERP was terminated on April 30, 2021, and the Company paid the SERP benefits obligation in full during the year ended December 31, 2022.

Our payroll taxes as of December 31, 2021, included approximately $19.3 million in deferred payroll taxes as a result of the application of the CARES Act, and were paid in full during the year ended December 31, 2022.