Accrued Expenses

6 Months Ended

Jul. 03, 2022

Payables and Accruals [Abstract]

Accrued Expenses

(4)Accrued Expenses

The major components of accrued expenses are as follows:

	July 3, 2022		January 2, 2022
	(In thousands)
Payroll and related expense	$	27,774	$	37,345
Occupancy expense		9,398		10,168
Sales tax		7,658		12,112
Other		23,365		25,416
Accrued expenses	$	68,195	$	85,041

Payroll and related expense as of July 3, 2022 and January 2, 2022 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.