Provident fund dues are not asset of debtor will be paid in full

Section 11 of the EPF Act, 1952 clearly provides any sum due to the employees of the organisation towards PF, Insurance Fund are to be paid in priority to all other debts in the distribution of the property of the insolvent or the assets of the company being wound up, as the case may be.

source https://www.caclubindia.com/articles/provident-fund-dues-are-not-asset-of-debtor-will-be-paid-in-full-47979.asp