Is it legal for the company to refuse to pay the car rental contract signed with the company on the grounds of epidemic situation?

If it is illegal, it can be arbitrated.

In case of vehicle lease breach due to the epidemic, the lessor shall recover the vehicle and collect the deposit, and determine the legality of the lessor's behavior according to the policy. If it is really impossible to perform the original labor contract due to the epidemic situation, the practice of temporarily stopping the performance of the labor contract shall not be adopted, and the enterprise and the employee may negotiate to change the labor contract according to law. Accordingly, although the subject of the civil contract affected by the epidemic can apply the force majeure clause according to law, in the field of labor law, enterprises as employers cannot apply force majeure to stop fulfilling their labor remuneration payment obligations in labor contracts. Because the wages and salaries of workers are the most basic survival guarantee for the majority of workers, based on the principle that the right to subsistence is higher than other rights, enterprises cannot stop paying wages and salaries of workers by force majeure during the epidemic.