https://usbankruptcycode.org/chapter-5-creditors-the-debtor-...
Wages are fourth priority, but only up to $12,850 per person (one month's salary at ~150k a year).
The three priorities above wages are child support (not really applicable to corporate bankruptcy i assume), liquidator's expenses, and some mildly complex case i don't really understand. Taxes are eighth, two behind grain farmers and fishermen (lol America).