What to do when an employee dies
Paying a pensioner who has died
You must make all outstanding payments when someone receiving your company pension dies.
Put the date they died in the 바카라 사이트˜Date of leaving바카라 사이트™ field in your next Full Payment Submission (FPS), and work out their final pension payment.
Working out tax
Use their existing tax code unless it바카라 사이트™s a new tax year by the time you pay them.
If it바카라 사이트™s a new tax year and you have not reported their 바카라 사이트˜Date of leaving바카라 사이트™ (the date they died) on an FPS yet, use their new tax code. Otherwise, use tax code 0T on a 바카라 사이트˜week 1바카라 사이트™ or 바카라 사이트˜month 1바카라 사이트™ basis and put 바카라 사이트˜Yes바카라 사이트™ in the 바카라 사이트˜Payment after leaving indicator바카라 사이트™ field in your FPS.
Payments to a person who has died are usually made to the personal representative or executor of that person바카라 사이트™s estate.
If you pay someone after their death
If you바카라 사이트™ve made a pension payment to someone after they died (for example because you were told about their death late), you should get the overpayment back from their executor.
Put the pensioner바카라 사이트™s 바카라 사이트˜Date of leaving바카라 사이트™ (the date they died) on your next FPS, and choose 바카라 사이트˜H - Correction to an earlier submission바카라 사이트™ in the 바카라 사이트˜Late reporting reason바카라 사이트™ field.
If you do not know the date they died, put the date of their final pension payment as their 바카라 사이트˜Date of leaving바카라 사이트™.
Amend the year-to-date figures if you get the overpayment back.
If it바카라 사이트™s a new tax year by the time you find out a pensioner has died:
- put 바카라 사이트˜0.00바카라 사이트™ in the year-to-date figures for pay and tax in your FPS
- send either an Earlier Year Update (EYU) or an FPS with the correct year to date figures for the previous year