What to do when an employee dies

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1. Reporting a workplace death

You must report a death in the workplace (except in Northern Ireland) to the:

  • police
  • Health and Safety Executive (HSE)

HSE Incident Contact Centre
0845 300 9923
Monday to Friday, 8:30am to 5pm

Report a workplace death in Northern Ireland to the

You must report any deaths or serious injuries, even if the employee is working off-site at the time.

2. 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

3. 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