Accrued Expenses

9 Months Ended

Oct. 03, 2021

Payables and Accruals [Abstract]

Accrued Expenses

(4)Accrued Expenses

The major components of accrued expenses are as follows:

	October 3, 2021		January 3, 2021
	(In thousands)
Payroll and related expense	$	36,942	$	37,826
Occupancy expense		11,156		10,215
Sales tax		8,592		11,609
Other		21,838		23,227
Accrued expenses	$	78,528	$	82,877

Payroll and related expense as of October 3, 2021 and January 3, 2021 reflected a deferral of the employer portion of Social Security tax provided by the U.S. Coronavirus Aid, Relief and Economic Security (“CARES”) Act, which allowed employers to defer their portion of the social security payroll tax otherwise due with respect to wages earned from March 27, 2020 through December 31, 2020.