职工权益补偿优先新老划断新《企业破产法》第一百一十三条规定,破产财产在优先清偿破产费用和共益债务后,依照下列顺序清偿：一是破产人所欠职工的工资和医疗、伤残补助、抚恤费用,所欠的应当划入职工个人账户的基本养老保险、基本医疗保险费用,以及法律、行政法规规定应当支付给职工的补偿金；二是破产人欠缴的除前项规定以外的社会保险费用和破产人所欠税款； Compensation for Employees' Rights and Interests Are Prioritized by New and Old Elsewhere Article 113 of the new Enterprise Bankruptcy Law stipulates that the bankruptcy property shall pay off the bankruptcy expenses and commonweal liabilities prior to liquidation according to the following sequence: Medical care, disability allowance, pension expenses, basic pension insurance owed to individual employees, basic medical insurance expenses, and compensation payable to employees according to laws and administrative regulations; second, the amount owed by the bankrupt in addition to The social insurance expenses other than those provided for in the preceding paragraph and the tax owed by the bankrupt;