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ACCRUED PAYROLL AND EXPENSES, OTHER LONG-TERM LIABILITIES, AND CONTINGENT CONSIDERATION
 9 Months Ended
Sep. 26, 2021
Accrued Liabilities, Current [Abstract]  
Accrued Payroll and Expense, Other Long-Term Liabilities, And Contingent Consideration ACCRUED PAYROLL AND EXPENSES, OTHER LONG-TERM LIABILITIES, AND CONTINGENT CONSIDERATION
 
Accrued payroll and expenses consist of the following at:
 September 26,
2021		December 27,
2020
Field talent payroll$6,844,894 $5,574,442 
Field talent payroll related1,645,870 1,036,135 
Accrued bonuses and commissions2,984,227 1,884,876 
Other4,040,686 2,952,950 
Accrued payroll and expenses$15,515,677 $11,448,403 

As of September 26, 2021, other current liabilities includes $3.5 million of deferred employer FICA and other long-term liabilities includes $3.5 million of deferred employer FICA and $0.1 million of interest rate swap (see Note 7). The deferred employer FICA is under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, which allows relief to employers affected by the coronavirus pandemic. The CARES Act only applies to taxes incurred from March 27, 2020 through December 31, 2020. Half of the delayed payments are due by December 31, 2021, and the other half by December 31, 2022. The Company elected to delay the payment of these taxes.

The following is a schedule of future estimated contingent consideration payments due as of September 26, 2021: 
Estimated Cash PaymentDiscountNet
Due in: 
Less than one year$1,110,000 $(57,250)$1,052,750 
One to two years1,110,000 (140,943)969,057 
Contingent consideration$2,220,000 $(198,193)$2,021,807