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 28,		September 28,
	2014		2013
Property, payroll and other taxes payable	$	13,575,109	$	16,771,941
Salaries, wages and bonuses payable		23,804,445		25,129,025
Self-insurance liabilities		13,423,165		12,844,143
Interest payable		2,595,268		12,993,252
Other		4,958,021		4,264,622
	$	58,356,008	$	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 June 28, 2014 the Company’s self-insurance reserves totaled $29.8 million. Of this amount, $13.4 million is accounted for as a current liability and $16.4 million as a long-term liability. Employee insurance expense, including workers’ compensation and medical care benefits, net of employee contributions, totaled $8.0 million and $6.7 million for each of the three-month periods ended June 28, 2014 and June 29, 2013, respectively. For the nine-month periods ended June 28, 2014 and June 29, 2013, employee insurance expense, net of employee contributions, totaled $20.0 million and $24.5 million, respectively.