E. ACCRUED EXPENSES AND CURRENT PORTION OF OTHER LONG-TERM LIABILITIES

Accrued expenses and current portion of other long-term liabilities consist of the following:



	June 29,		September 29,
	2013		2012
Property, payroll and other taxes payable	$	15,833,485	$	18,191,260
Salaries, wages and bonuses payable		23,547,365		25,350,513
Self-insurance liabilities		13,152,660		26,695,291
Interest payable		2,918,049		19,132,734
Other		3,529,847		3,312,445
	$	58,981,406	$	92,682,243

Self-insurance liabilities are established for general liability claims, workers’ compensation and employee group medical and dental benefits based on claims filed and estimates of claims incurred but not reported. The Company is insured for covered costs in excess of $750,000 per occurrence for workers’ compensation, $500,000 for general liability and $325,000 per covered person for medical care benefits for a policy year. At June 29, 2013 the Company’s self-insurance reserves totaled $28.8 million. Of this amount, $13.2 million is accounted for as a current liability and $15.6 million as a long-term liability. Employee insurance expense, including workers’ compensation and medical care benefits, net of employee contributions, totaled $6.7 million and $7.9 million for each of the three-month periods ended June 29, 2013 and June 23, 2012, respectively. For the nine-month periods ended June 29, 2013 and June 23, 2012, employee insurance expense, net of employee contributions, totaled $24.5 million and $22.6 million, respectively.