Legal basis: Provisional Regulations on Wage Payment
Article 14 When an employer goes bankrupt according to law, workers have the right to receive wages. At the time of bankruptcy liquidation, the employing unit shall pay the wages owed to the employees in advance in accordance with the liquidation order stipulated in the Enterprise Bankruptcy Law of the People's Republic of China.
Article 15 The employing unit shall not deduct the wages of workers. Under any of the following circumstances, the employer may withhold the wages of the workers: (1) Personal income tax withheld and remitted by the employer; (two) social insurance premiums withheld by the employer and borne by the individual workers; (3) The alimony and maintenance expenses required to be withheld by the court's judgment or ruling; (four) other expenses that can be deducted from the wages of workers as stipulated by laws and regulations.
Article 192 of the Criminal Law of People's Republic of China (PRC), whoever illegally raises funds by fraudulent means for the purpose of illegal possession, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than seven years or life imprisonment, and shall also be fined or confiscated. If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.