Accrued expenses consist of the following (in thousands):
March 31,
December 31,
2021
2020
Payroll and related (1)
$
6,852
$
4,860
Amounts due to landlords
1,541
1,883
Accrued lease exit costs (2)
4,144
4,144
VAT and sales taxes
1,610
1,119
Legal, professional and other services
807
462
Interest
553
474
Insurance
206
330
Other
2,873
2,412
Total
$
18,586
$
15,684
(1)
Payroll and related includes $2.6 million in employer payroll taxes at March 31, 2021 and December 31, 2020 for which payment has been deferred under the CARES Act.
(2)
Amount relates to lease exit costs for restaurants never built and still under dispute with landlords.