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 24,		September 24,
	2017		2016
Property, payroll and other taxes payable	$	15,696,394	$	18,883,819
Salaries, wages and bonuses payable		26,257,817		28,159,164
Self-insurance liabilities		13,319,201		14,083,047
Interest payable		2,380,892		12,406,614
Other		3,415,307		2,782,962
	$	61,069,611	$	76,315,606

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 $450,000 per covered person for medical care benefits for a policy year. The Company’s self-insurance liabilities totaled $35.3 million and $35.9 million at June 24, 2017 and September 24, 2016, respectively. Of this amount, $13.3 million is accounted for as a current liability and $22.0 million as a long-term liability, which is inclusive of $5.1 million of expected self-insurance recoveries from excess cost insurance or other sources that are recorded as a receivable at June 24, 2017. At September 24, 2016, $14.1 million is accounted for as a current liability and $21.8 million as a long-term liability, which is inclusive of $4.8 million of expected self-insurance recoveries from excess cost insurance or other sources that are recorded as a receivable.

Employee insurance expense, including workers’ compensation and medical care benefits, net of employee contributions, totaled $8.0 million and $7.7 million for the three-month periods ended June 24, 2017 and June 25, 2016, respectively. For the nine-month periods ended June 24, 2017 and June 25, 2016, employee insurance expense, net of employee contributions, totaled $24.4 million and $26.8 million, respectively.