Before you go, please check this thread for the latest upgrades:
https://forums.getpaint.net/topic/18128-photoshop-psd-file-plugin-newest-version-250/
For people who are struggling without PSD layer groups support you can check the "unofficial" fix:
https://github.com/ievgennaida/PsdPlugin/releases/tag/v2.5.1
Unfortunately, folders are not supported in the Paint.NET so layer names are used to save the folders back.
SO USE IT ON YOUR OWN RISK, while layers marked as "Layer Group:" and "End Layer Group:" will be saved as Folder/Group and your layer data will be lost.
In general, if you will load PSD file with groups it can be saved back without folders loss.
Also, it's compatible with SVG import plugin that can save groups structure now with the same naming.
P.s. This one cannot be considered as a part of the original plugin while it's not a wysiwyg approach and you should keep in mind that some layers are really folder markers and you cannot draw on them.