Accrued Expenses and Other Liabilities

6 Months Ended

Jul. 01, 2022

Accrued Liabilities And Other Liabilities Current [Abstract]

Accrued Expenses and Other Liabilities

4. Accrued Expenses and Other Liabilities

Accrued expenses and other liabilities consisted of the following (in thousands):

	July 1,		December 31,
	2022		2021
Accrued compensation and benefits	$	9,130	$	7,730
Deferred employer's payroll taxes		1,780		1,780
Accrued bonuses		8,274		13,753
Accrued dividend payable		3,480		-
Restructuring liability		411		740
Accrued sales, use, franchise and VAT tax		1,544		1,783
Income taxes payable		1,948		-
Non-cash stock compensation accrual		818		1,357
Other accrued expenses		3,097		3,154
Total accrued expenses and other liabilities	$	30,482	$	30,297

As a result of the tax deduction related to the exercise of the 2.9 million SARs in 2021, as of December 31, 2021, the Company had an income tax receivable of $3.4 million in the prepaid expenses and other current assets on the consolidated balance sheet.