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 25,		September 26,
	2016		2015
Property, payroll and other taxes payable	$	15,640,075	$	17,882,565
Salaries, wages and bonuses payable		26,042,084		26,336,530
Self-insurance liabilities		13,940,748		14,724,793
Interest payable		2,568,031		12,623,691
Other		4,259,057		2,984,655
	$	62,449,995	$	74,552,234

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. The Company’s self-insurance liabilities totaled $35.7 million and $36.3 million at June 25, 2016 and September 26, 2015, respectively. Of this amount, $13.9 million is accounted for as a current liability and $21.8 million as a long-term liability, which is inclusive of $4.2 million of expected self-insurance recoveries from excess cost insurance or other sources that are recorded as a receivable at June 25, 2016. At September 26, 2015, $14.7 million is accounted for as a current liability and $21.6 million as a long-term liability, which is inclusive of $4.9 million of expected self-insurance recoveries from excess cost insurance or other sources that are recorded as a receivable at September 26, 2015.

Employee insurance expense, including workers’ compensation and medical care benefits, net of employee contributions, totaled $7.7 million and $9.6 million for the three-month periods ended June 25, 2016 and June 27, 2015, respectively. For the nine-month periods ended June 25, 2016 and June 27, 2015, employee insurance expense, net of employee contributions, totaled $26.8 million and $26.0 million, respectively.