Accrued Liabilities

9 Months Ended

Sep. 28, 2019

Payables and Accruals [Abstract]

Accrued Liabilities

Accrued Liabilities

The components of accrued liabilities at September 28, 2019 and December 29, 2018 are as follows:

(in thousands)	September 28, 2019		December 29, 2018
Employee-related liabilities	$	42,076	$	60,640
Other non-income taxes	32,453		21,523
Operating lease liability	6,926		—
Professional services	4,117		6,169
Interest	3,239		5,137
Accrued share repurchases	—		4,349
Restructuring liability	2,302		3,887
Other	23,436		36,700
Total	$	114,549	$	138,405

Employee-related liabilities consist primarily of payroll, sales commissions, bonus, employee benefit accruals and workers’ compensation. Bonus accruals include amounts earned pursuant to the Company’s primary employee incentive compensation plans. Other accrued liabilities include miscellaneous operating accruals and other client-related liabilities.