Legal analysis: during the epidemic period, the company declared bankruptcy, and when it entered bankruptcy proceedings, the order of liquidation of bankrupt property was: 1, salary, medical care, disability allowance, pension fee, etc. What the bankrupt owes. 2. Social insurance premiums and taxes owed by the bankrupt in addition to the provisions of the preceding paragraph. 3. Ordinary bankruptcy claims.

Legal basis: People's Republic of China (PRC) Labor Contract Law.

Article 41 Under any of the following circumstances, if it is necessary to lay off more than 20 employees or less than 20 employees, but accounting for more than 10% of the total number of employees in the enterprise, the employing unit may explain the situation to the trade union or all employees 30 days in advance, and after listening to the opinions of the trade union or employees, it may lay off employees after reporting to the labor administrative department: (1) lay off employees;

Comply with the provisions of the enterprise bankruptcy law;

Serious difficulties occur in production and operation;

(three) the enterprise production changes, major technological innovation or adjustment of business mode, and it is still necessary to reduce the number of employees after changing the labor contract;

(4) Other major changes have taken place in the objective economic situation on which the labor contract was concluded, which makes it impossible to perform the labor contract.

When laying off employees, priority should be given to retaining the following personnel:

(a) to conclude a long-term fixed-term labor contract with the unit;

(2) concluding an open-ended labor contract with the unit;

(3) there are no other employees in the family, and there are elderly or minors who need to be supported.

If the employing unit reduces its staff in accordance with the provisions of the first paragraph of this article and recruits staff again within six months, it shall notify the retrenched staff and give priority to recruiting the retrenched staff under the same conditions.

Article 46 Under any of the following circumstances, the employing unit shall pay economic compensation to the workers:

(1) The laborer terminates the labor contract in accordance with the provisions of Article 38 of this Law;

(2) The employing unit proposes to terminate the labor contract with the employee in accordance with the provisions of Article 36 of this Law, and terminates the labor contract through consultation with the employee;

(3) The employer terminates the labor contract in accordance with the provisions of Article 40 of this Law;

(4) The employer terminates the labor contract in accordance with the provisions of the first paragraph of Article 41 of this Law;

(5) Terminating a fixed-term labor contract in accordance with the provisions of the first paragraph of Article 44 of this Law, except that the employer maintains or improves the conditions stipulated in the labor contract to renew the labor contract and the employee does not agree to renew it;

(6) The labor contract is terminated in accordance with the provisions of Item 4 and Item 5 of Article 44 of this Law;

(seven) other circumstances stipulated by laws and administrative regulations.