Chen refused to pay the sum to Liu when he recently tried to claim his wages, Liu said.
Chen was not in the building at the time of the arson attack.
Twenty-seven workers were at the factory when Liu set the fire. While 12 people were able to escape, 15 workers were trapped by the blaze.
Most of the victims were under 30 years old and were from nearby regions. Only one of the deceased was male.
Preliminary investigations indicated the incident was the result of arson. Most of the fatalities were caused by smoke inhalation, said Chen Zhiwei, a local police officer.
The case is still being investigated, and the city is working to determine the identities of the 14 dead and undertake safety checks of other factories.
Chendian township, home to the factory, is a known underwear production base, containing hundreds of such enterprises.
Xinhua - Global Times
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