v3.22.4
Accrued Payroll and Payroll-Related Liabilities, and Accrued Liabilities and Other Current Liabilities (Tables)
 12 Months Ended
Dec. 25, 2022
Payables and Accruals [Abstract]  
Schedule of accrued payroll and payroll-related liabilities
Accrued payroll and payroll-related liabilities consist of the following at December 25, 2022 and December 26, 2021 (in thousands):
December 25, 2022December 26, 2021
Payroll and payroll-related taxes$15,799 $15,290 
Workers compensation insurance4,816 5,079 
Corporate and restaurant incentive compensation4,101 5,624 
Accrued vacation5,920 4,439 
Other3,030 2,152 
Accrued payroll and payroll-related liabilities$33,666 $32,584 
Schedule of accrued liabilities
Accrued liabilities and other current liabilities consist of the following at December 25, 2022 and December 26, 2021 (in thousands):
December 25, 2022December 26, 2021
CARES act deferred payroll tax$8,780 $8,780 
State and city sales tax payable7,201 6,960 
Real estate, personal property, state income, and other taxes payable6,327 6,696 
General liability insurance5,815 4,984 
Utilities2,421 2,569 
Legal7,736 2,455 
Accrued marketing335 2,108 
Current portion of finance lease liabilities1,094 1,194 
Accrued severance2,505 — 
Other7,284 9,712 
Accrued liabilities and other current liabilities$49,498 $45,458 
Schedule of Restructuring costs Restructuring costs were as follows:
Termination Benefits
Balance as of December 26, 2021
$— 
Charges2,955 
Cash Payments(450)
Balance as of December 25, 2022
$2,505