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:



	December 28,		September 28,
	2013		2013
Property, payroll and other taxes payable	$	9,898,534	$	16,771,941
Salaries, wages and bonuses payable		21,032,958		25,129,025
Self-insurance liabilities		12,198,331		12,844,143
Interest payable		2,555,924		12,993,252
Other		3,139,543		4,264,622
	$	48,825,290	$	72,002,983

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 December 28, 2013 the Company’s self-insurance reserves totaled $29.0 million. Of this amount, $12.2 million is accounted for as a current liability and $16.8 million as a long-term liability. Employee insurance expense, including workers’ compensation and medical care benefits, net of employee contributions, totaled $6.2 million and $8.5 million for the three-month periods ended December 28, 2013 and December 29, 2012, respectively.