The United States Supreme Court held that unpaid workers' compensation premiums owed to a private creditor are not afforded priority status in a bankruptcy proceeding as "contributions to an employee benefit plan," largely because employers receive at least an equal benefit from workers' compensation as do employees.
Howard Delivery Servs., Inc. v. Zurich Am. Ins. Co., 126 S. Ct. 2105 (2006).
Matthew J. Bates,
Workers' Compensation Is Not an Employee Benefit Program: Howard Delivery Services, Inc. v. Zurich American Insurance Co. ,
Duq. L. Rev.
Available at: https://dsc.duq.edu/dlr/vol45/iss4/5