What to do when an employee dies
Paying an employee who has died
You must make all outstanding payments when an employee dies.
Put the date they died into the 바카라 사이트˜Date of leaving바카라 사이트™ field in your next Full Payment Submission (FPS), and deduct tax using their existing tax code. Use category letter X so that you do not deduct National Insurance. Do not produce a P45.
Payments to a person who has died are usually made to the personal representative or executor of that person바카라 사이트™s estate.
If you make a mistake
If an employee dies and you did not report it in the right FPS, follow the guidance for when an employee leaves.
Making a late payment
If you need to pay someone after you바카라 사이트™ve sent an FPS with their 바카라 사이트˜Date of leaving바카라 사이트™ (the date they died):
- use tax code 0T on a 바카라 사이트˜week 1바카라 사이트™ or 바카라 사이트˜month 1바카라 사이트™ basis
- include their 바카라 사이트˜Date of leaving바카라 사이트™ and put 바카라 사이트˜Yes바카라 사이트™ in the 바카라 사이트˜Payment after leaving indicator바카라 사이트™ field in your FPS
- choose 바카라 사이트˜H - Correction to an earlier submission바카라 사이트™ in the 바카라 사이트˜Late payment reason바카라 사이트™ field
- update the year-to-date figures - or if it바카라 사이트™s a new tax year, make sure the year-to-date figures only include the additional payment