Accrued expenses and current portion of other long-term liabilities consist of the following:



	June 26,		September 26,
	2021		2020
Property, payroll and other taxes payable	$	17,447,671	$	22,334,471
Salaries, wages and bonuses payable		40,020,750		44,975,510
Self-insurance liabilities		13,920,488		14,064,210
Interest payable		1,533,110		6,686,195
Income tax payable		5,291,815		—
Other		4,106,675		3,951,960
	$	82,320,509	$	92,012,346

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 currently insured for covered costs in excess of $1.0 million per occurrence for workers’ compensation and for general liability and $450,000 per covered person for medical care benefits for a policy year. The Company’s self-insurance reserves totaled $33.7 million and $34.1 million at June 26,

2021 and September 26, 2020, respectively. Of this amount, $13.9 million is accounted for as a current liability and $19.8 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 at June 26, 2021. At September 26, 2020, $14.1 million was accounted for as a current liability and $20.0 million as a long-term liability, which is inclusive of $4.7 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 $7.8 million and $9.4 million for the three-month periods ended June 26, 2021 and June 27, 2020, respectively. For the nine-month periods ended June 26, 2021 and June 27, 2020, employee insurance expense, net of employee contributions totaled $28.2 million and $27.7 million, respectively.

The Company’s fuel operations contain underground tanks for the storage of gasoline and diesel fuel. The Company reviewed FASB Accounting Standards Codification Topic 410 (“FASB ASC 410”) and determined we have a legal obligation to remove tanks at a point in the future and accordingly determined we have met the requirements of an asset retirement obligation. The Company followed the FASB ASC 410 model for determining the asset retirement cost and asset retirement obligation. The amounts recorded are immaterial for each fuel center as well as in the aggregate at June 26, 2021 and September 26, 2020.