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:



	March 29,		September 28,
	2014		2013
Property, payroll and other taxes payable	$	11,423,655	$	16,771,941
Salaries, wages and bonuses payable		21,246,096		25,129,025
Self-insurance liabilities		12,136,910		12,844,143
Interest payable		12,551,936		12,993,252
Other		4,612,063		4,264,622
	$	61,970,660	$	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 March 29, 2014, the Company’s self-insurance reserves totaled $29.4 million. Of this amount, $12.1 million is accounted for as a current liability and $17.3 million as a long-term liability. Employee insurance expense, including workers’ compensation and medical care benefits, net of employee contributions, totaled $3.5 million and $9.3 million for each of the three-month periods ended March 29, 2014 and March 30, 2013, respectively. For the six-month periods ended March 29, 2014 and March 30, 2013, employee insurance expense, net of employee contributions, totaled $12.0 million and $17.8 million, respectively.