Accrued Payroll and Purchased Transportation and Accrued Liabilities

12 Months Ended

Dec. 31, 2017

Accrued Payroll and Purchased Transportation and Accrued Liabilities

The following table presents the composition of accrued payroll and purchased transportation:



	December 31,
	2017		2016
	(In thousands)
Accrued payroll ⁽¹⁾	$	58,438	$	7,877
Accrued purchased transportation	48,579		17,140
Accrued payroll and purchased transportation	$	107,017	$	25,017

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(1)

Accrued payroll includes accruals related to the various 401(k) plans the Company offers to its employees. In order to qualify for these plans, employees must meet the minimum age requirement (18 – 21 years) and have completed six months of service with the Company. Employees' rights to employer contributions are fully vested after five years from their date of employment. The plans offer either mandatory matching contributions, capped at $1,600 annually per employee, or discretionary matching contributions, capped at 3% of an employee's compensation.

The Company's employee benefits expense for matching contributions related to the 401(k) plans was approximately $3.9 million, $1.2 million, and $0.8 million in 2017, 2016, and 2015, respectively. This expense was included in "Salaries, wages, and benefits" in the consolidated income statements. As of December 31, 2017 and 2016, the balance included $6.8 million and $0.1 million, respectively, in respect to matching contributions for the 401(k) plans.

The following table presents the composition of accrued liabilities:



	December 31,
	2017		2016
	(In thousands)
Accrued legal ⁽¹⁾	121,453		3,006
Other	64,623		13,716
Accrued liabilities	$	186,076	$	16,722

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(1)	See Note 19 for further details regarding the Company's legal accruals.