Accrued Liabilities

12 Months Ended

Jan. 01, 2022

Payables and Accruals [Abstract]

Accrued Liabilities

Accrued Liabilities

The components of accrued liabilities at January 1, 2022 and December 26, 2020 are as follows:

 

(in thousands)	2021		2020
Employee-related liabilities	$	92,018	$	50,689
Operating lease liability	9,018		6,811
Interest	4,402		4,517
Professional services	4,299		3,321
Other non-income taxes	4,280		2,126
Restructuring liability	2,944		4,195
Current benefit liability	1,248		2,751
Deferred revenue	1,105		2,959
Other customer reserves	702		3,858
Other	39,673		29,251
Total	$	159,689	$	110,478

Employee-related liabilities consist primarily of payroll, sales commission, 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.