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 27,		September 27,
	2014		2014
Property, payroll and other taxes payable	$	11,029,396	$	16,469,128
Salaries, wages and bonuses payable		22,420,578		25,514,842
Self-insurance liabilities		12,898,887		12,934,920
Interest payable		2,753,778		12,676,648
Other		4,647,929		3,349,190
	$	53,750,568	$	70,944,728

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 27, 2014 the Company’s self-insurance reserves totaled $30.2 million. Of this amount, $12.9 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 $7.6 million and $6.2 million for the three-month periods ended December 27, 2014 and December 28, 2013, respectively.