Legal analysis: Wage creditor's rights take precedence over project contract money and mortgage right, which is the need of maintaining social justice. (a) the wage creditor's rights have priority over the project contract; (2) Wage creditor's rights have priority over mortgage rights; (3) According to the laws of China, the wages of migrant workers are given priority. As can be seen from the above provisions, wage creditor's rights take precedence over state tax compensation in the implementation of distribution, which is obviously different from ordinary creditor's rights. National tax is a priority creditor's right, so wage creditor's right is of course a priority creditor's right.

Legal basis: Article 113 of the Enterprise Bankruptcy Law stipulates that bankruptcy expenses and beneficial debts shall be paid off first, and then paid off in the following order: (1) Wages, medical care, disability allowance and pension expenses owed by the bankrupt to employees shall be included in the basic old-age insurance and basic medical insurance expenses of employees' personal accounts, as well as the compensation that should be paid to employees according to laws and administrative regulations; (2) Social insurance premiums and taxes owed by the bankrupt other than those specified in the preceding paragraph; (3) Ordinary bankruptcy claims.