Del. Code tit. 8, § 300

Whenever any corporation of this State, or any foreign corporation doing business in this State, shall become insolvent, the employees doing labor or service of whatever character in the regular employ of the corporation, shall have a lien upon the assets thereof for the amount of the wages due to them, not exceeding 2 months’ wages respectively, which shall be paid prior to any other debt or debts of the corporation. The word “employee” shall not be construed to include any of the officers of the corporation.