> Why a company has to survive but not its people?

If the company collapses, those people lose their jobs anyway?

> Why the employees do not deserve this?

It's not about what employees "deserve," it's about the simple fact that the law allows the tax authorities to wind up a business to cover the tax bill. See the UK, where HMRC wound up Rangers FC (https://en.wikipedia.org/wiki/Administration_and_liquidation...).

Exactly. With stroke of a pen a company is less important than its ability to pay taxes.

So we can put people above companies. With a stroke of a pen.