Accrued Payroll and Purchased Transportation and Accrued Liabilities

12 Months Ended

Dec. 31, 2018

Accrued Payroll and Purchased Transportation and Accrued Liabilities

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



	December 31,
	2018		2017
	(In thousands)
Accrued payroll ⁽¹⁾	$	68,121	$	58,438
Accrued purchased transportation	58,343		48,579
Accrued payroll and purchased transportation	$	126,464	$	107,017

(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 to one year of service with the Company. Employees' rights to employer contributions are fully vested after five to 6 years from their date of employment. The plans offer discretionary matching contributions capped at either $1,600 annually per employee or 3% of an employee's compensation.

The Company's employee benefits expense for matching contributions related to the 401(k) plans was approximately $8.7 million, $3.9 million, and $1.2 million in 2018, 2017, and 2016, respectively. This expense was included in "Salaries, wages, and benefits" in the consolidated income statements. As of December 31, 2018 and 2017, the balance included $6.4 million and $6.8 million, respectively, in respect to matching contributions for the 401(k) plans.

The following table presents the composition of accrued liabilities:



	December 31,
	2018		2017
	(In thousands)
Accrued legal ⁽¹⁾	90,789		121,453
Other	60,711		64,926
Accrued liabilities	$	151,500	$	186,379


(1)	See Note 20 for further details regarding the Company's legal accruals.