Other Accrued Liabilities (Tables)

6 Months Ended

Jun. 30, 2019

The components of accrued compensation were as follows:



(In thousands)	June 30, 2019		December 31, 2018
Accrued social insurance ⁽¹⁾	$	16,709	$	16,735
Accrued salary/wages	8,641		8,783
Accrued vacation/holiday	2,971		2,954
Accrued bonus ⁽²⁾	5,208		2,361
Accrued commission	815		1,432
Other accrued compensation	1,993		1,700
Total accrued compensation	$	36,337	$	33,965

⁽¹⁾

PRC employers are required by law to remit the applicable social insurance payments to their local government. Social insurance is comprised of various components such as pension, medical insurance, job industry insurance, unemployment insurance, and a housing assistance fund, and is administered in a manner similar to social security in the United States. This amount represents our estimate of the amounts due to the PRC government for social insurance on June 30, 2019 and December 31, 2018.

⁽²⁾

Accrued bonus includes an accrual for an extra month of salary ("13^th month salary") to be paid to employees in certain geographies where it is the customary business practice. This 13^th month salary is paid to these employees if they remain employed with us through December 31st. The total accrued for the 13^th month salary was $0.6 million and $0.4 million at June 30, 2019 and December 31, 2018, respectively.

The components of other accrued liabilities were as follows:



(In thousands)	June 30, 2019		December 31, 2018
Duties	$	4,258	$	4,865
Freight and handling fees	9,758		3,217
Operating lease obligations	4,158		—
Professional fees	1,157		1,930
Sales taxes and VAT	364		1,050
Short-term contingent consideration	4,951		4,190
Tooling ⁽¹⁾	2,100		1,770
Other	9,341		6,989
Total other accrued liabilities	$	36,087	$	24,011


⁽¹⁾	The tooling accrual balance relates to unearned revenue for tooling that will be sold to customers. Revenue recognized for the sale of tooling during the three and six months ended June 30, 2019 and 2018 was insignificant in relation to our net sales.