1, bankruptcy expenses;
2.* * * Beneficial debt;
3 wages, social insurance and economic compensation owed by the bankrupt to the employees;
4. Unpaid insurance premiums and taxes;
5. Ordinary creditor's rights.
The order of assets closed by the company is:
1. Wages, medical care, disability allowance and pension expenses owed by the bankrupt to employees, basic old-age insurance and basic medical insurance expenses owed to employees' personal accounts, and 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;
If the bankruptcy property is insufficient to pay off the repayment requirements in the same order, it shall be distributed in proportion.
To sum up: the order of compensation for the bankruptcy of the company, first of all, bankruptcy expenses and * * * beneficial debts, with the property after the bankruptcy of the company as compensation; Then pay employees' wages, social security fees and legal compensation; Repayment of unpaid taxes; Finally, repay the company's ordinary bankruptcy claims.
Legal basis:
Enterprise Bankruptcy Law of the People's Republic of China
Article 113
It is stipulated that bankruptcy property shall be paid off in the following order after paying off bankruptcy expenses and interest-bearing debts first:
1. Wages, medical care, disability allowance and pension expenses owed by the bankrupt to employees, basic old-age insurance and basic medical insurance expenses owed to employees' personal accounts, and 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.
If the bankruptcy property is insufficient to pay off the repayment requirements in the same order, it shall be distributed in proportion.
The wages of directors, supervisors and senior managers of bankrupt enterprises shall be calculated according to the average wages of employees of the enterprise.