Preferential status for the following debts continues under the Enterprise Act 2002 for relevant dates before and from 15.9.2003
| All contributions to pension schemes | Occupational/state pension schemes |
| Four months wages or salaries | Employees |
| Payments under Employment Rights Act 1996 (ERA) | made by the DTI from the National Insurance Fund. (for relevant dates from 15 September 2003, these ERA payments rank equally with other preferential debts |
| Levies on coal and steel production | made under the European Coal and Steel Community (ECSC) Treaty |
