Dismissal at death of the worker of a rule. Instructions: how to fire an employee due to death

Termination of an employment contract due to the death of an employee and a corresponding dismissal order in accordance with clause 6 of part 1 of Article 86 of the Labor Code of the Russian Federation are possible only if there is a death certificate or a court decision declaring dead (Letter of Rostrud dated 05.09.2006 No. 1552-6).

Up to this point, the time sheet must record “absence for an unexplained reason” (code “НН” or “30”).

Possible situations of death

Dismissal of an employee due to death - the actions of the company's management in the matter of formalizing the dismissal in such a tragic situation depend on where exactly everything happened. Consider the possible options:

the employee dies not at the workplace, in his free (non-working) time, for example, at home;
an employee dies at work, on a business trip.

In the first case, if the event occurs during non-working hours, the causes are clarified without the participation of the enterprise's management. Relatives must provide a death certificate to the place of work. This is followed by the standard dismissal procedure due to the death of an employee in 2020. If the death occurred at work, then an investigation is first carried out. Based on the results, the management of the enterprise is found guilty and held accountable, or a decision is made not to be involved. The greatest difficulties arise if the tragedy occurred on a business trip. In this case, an investigation is also appointed.

Grounds for dismissal

Let's return to the issue of paperwork. The Labor Code states that the dismissal of an employee due to death is possible only upon presentation of documents confirming the death:

death certificate obtained from the registry office;
a court decision by which a person is declared dead;
a court decision in which a citizen is recognized as missing.

If the employee has relatives, then it is they who provide the company with a death certificate. If a person is single, then in order to obtain a certificate, the employer will have to contact the registry office.

A citizen is declared dead by a court decision in the following cases:

relatives filed a statement that they do not know the whereabouts of a person for 1 year;
there is no information about the citizen at the place of residence or registration for 5 years;
if a person found himself in circumstances that threatened his life (for example, a natural disaster), then by a court decision, a citizen is recognized as dead after 6 months.

1 month is given to appeal the decision of the court. During this time, another person may hold the position, but the employment is considered temporary.

Execution of an order for dismissal on the death of an employee

The corresponding document is drawn up according to the standard form T-8. In such an order, they try not to use the word "dismiss". As a rule, they write “terminate the employment relationship” and indicate the reason: “due to death.” The signature in the line “I am familiar with the order” is not put, relatives also should not sign there.

Sample letter of resignation due to death

Dismissal due to the death of an employee: what date is the order issued

The date of termination of the contract is the date indicated in the submitted death document. On the day the order is issued, the employer needs to accrue all amounts due to the employee until the moment of dismissal, including compensation for unused vacation (articles 84.1,, 140 of the Labor Code of the Russian Federation).

If the employee was liable for military service and was registered with the military, the employer will have to notify the relevant state authorities of the fact of death.

Dismissal by death: entry in the work book

The entry in column 3 “Information about work” upon dismissal due to the death of an employee (entry in labor 2020) is formulated in accordance with Art. 84.1 of the Labor Code of the Russian Federation and clause 5.4.

Payments to the family of a deceased employee

Family members (spouse, children, parents, adoptive parents, adoptees) of an employee who lived together, as well as persons who were dependent on the date of dismissal, regardless of the fact of cohabitation (Article 141 of the Labor Code of the Russian Federation;;; Article 2 of the Family Code), have the right to receive both a salary and all additional payments (social insurance benefits, compensation for harm caused to life or health, other amounts due).

Simultaneously with the calculation in connection with the dismissal due to the death of an employee, the employer issues a work book to the relatives of the employee or persons entitled to it. Be sure to sign. However, this can only be done upon presentation of a written application and documents confirming kinship (Letter of the Federal Tax Service of Russia for Moscow dated July 16, 2009 No. 20-15/3/073541).

Relatives can apply for payments within four months from the date of opening the inheritance. The employer is obliged to make the calculation no later than one week from the date of submission of the relevant documents. If the request is not received within four months, these amounts are included in the inheritance and inherited on the general basis established by the Civil Code (clauses 2, 3).

Payments due to family members of a deceased employee (the death of an employee - registration of dismissal), regardless of their size, are not subject to personal income tax (clause 18). Accordingly, the employer does not have an obligation to calculate and withhold tax from these amounts (clauses 1, 2).

Dismissal of a deceased worker

Step-by-step instruction:

Relatives of the deceased provide supporting documents.
The personnel officer prepares an appropriate order to dismiss the deceased employee.
A notice of dismissal is drawn up indicating the document giving grounds for dismissal.
The management of the company signs the order, puts a seal, and the document is registered.
Formation of the certificate of calculation.
Registration of a personal card of a citizen.
Entry in the workbook.

The death of an employee at the workplace, or outside it, is an unpleasant circumstance not only for relatives and friends, but also for employers and personnel specialists, who often do not know what to do if an employee dies. First of all, in cases where an employee has died, it is necessary to understand how to dismiss him from the state, because he actually ceases to be in an employment relationship. But it should be understood that in addition to the dismissal itself, there are also a number of other nuances that must be taken into account in cases where an employee of the organization dies.

An employee has died - legal regulations and provisions of the Labor Code of the Russian Federation

First of all, when an employee died at work, the employer and those responsible for personnel records management should familiarize themselves with the provisions of the Labor Code of the Russian Federation. So, in this matter, the following regulatory provisions of the Labor Code of the Russian Federation play a key role:

Art.83. The key standard regarding the situation when an employee died - according to this article, the death of one of the parties to an employment relationship is an ultimatum justification for, regardless of other factors.
Art.84.1. It considers the general principles, according to which the concluded labor contracts are terminated. However, implementing them when an employee has died can be difficult. In this case, it must be understood that the specified obligations of the employer remain in relation to the heirs or manager of the deceased.
Art.127. It assumes the mandatory payment of compensation for all days of unused vacation by the worker and does not provide for death as a basis for the employer's refusal to provide these payments.
Art.141. Considers the specific situation of the payment of a worker's salary after his death to his relatives or dependents, establishing binding deadlines.

However, this issue is considered not only by the provisions of the Labor Code. Also, it is necessary to keep in mind the following regulations that directly consider the main procedural actions when an employee died:

Article 217 of the Tax Code of the Russian Federation. It defines the principles applicable to payments made by an employer in connection with the death of an employee. Including - material assistance, payment of salaries and fulfillment of other obligations of the employer in connection with labor relations.
Article 1183 of the Civil Code of the Russian Federation. Its principles touch upon the issues of inheritance of the payments due to the employee and their distribution among persons close to him.

The norms of the Labor Code and the Civil Code, in the context of receiving payments due to an employee who has died, are in conflict and contradiction with each other, which is another important nuance, which will be discussed separately below.

An employee has died - how to fire him, step by step instructions

First of all, when an employee has died, the main question that worries HR specialists and the employer is how to fire him. In this case, the procedure is quite simple, but mandatory to follow - if it is violated, the employer may be subject to administrative liability. In order to avoid violations of the law when an employee dies, this simple instruction will help:

This procedure is relevant for all situations where an employee has died. However, this aspect of labor relations has many individual nuances and features that should definitely be taken into account by personnel officers.

The employee died - the nuances and features of the actions of the employer

The question of how to dismiss an employee who has died is solved quite simply. But in connection with the death of an employee, a number of controversial situations may arise in which it may be difficult to find an exact solution even for an experienced HR specialist, not to mention cases when the employer himself is involved in the preparation of personnel documentation and does not know all the features of actions in this case. The most common cases will be discussed next.

Filling out the time sheet upon the death of an employee

It is far from always that the employer receives information that an employee has died immediately upon the fact of his death. In most cases, it turns out that the employee does not appear for work for several days and only later does the personnel department learn about his death. It must be remembered that in the absence of an employee for unexplained reasons, absenteeism should not be indicated in the time sheet. You should put the designation HH for each day of absence.

The basis for the dismissal due to the fact that the employee has died can only be a death certificate issued by the registry office. Reporting a death by telephone or mail, or being notified by law enforcement or medical authorities, cannot be grounds for dismissal. If the employee died abroad, then his death must still be first confirmed by the Russian registry office before the dismissal procedure is carried out.

In cases where information about the death of an employee is provided, it is necessary to make an adjustment to the time sheet, because the contract is terminated and the dismissal is carried out on the date when the employee terminated the employment relationship, which means that at the time of his absence from work, he could no longer be in them with the employer . The adjustment is carried out in accordance with the law "On Accounting".

The procedure for issuing wages of a deceased employee when applying to several persons

The issues of providing wages upon the death of an employee are regulated simultaneously by the provisions of the Labor Code of the Russian Federation and the Civil Code of the Russian Federation, which, taking into account various information in articles 141 of the Labor Code of the Russian Federation and 1183 of the Civil Code of the Russian Federation, can lead to controversial situations. Thus, the Labor Code requires that the calculation be issued exclusively to the relatives or dependents of the employee. While the Civil Code provides for the issuance of funds exclusively to family members who directly lived with the employee.

The legislation does not give direct instructions on what procedure the employer should be guided by. Accordingly, in order to avoid possible problems and disputes, it is recommended to ensure the issuance of the employee's salary and documents to the first person who applies, who is a family member or dependent of the employee. In such a situation, the employer will not bear any responsibility for their actions, and possible disputes over the inheritance of these amounts will become a problem for the relatives of the deceased themselves.

However, there are situations in which several relatives contact the employer at the same time. The legislation in this case does not provide for the possibility of dividing the funds due to the employee, and the refusal of one of the relatives who have the right to receive the payment is also illegal. Therefore, the employer in this case should be offered to pay this amount to relatives in court if they cannot reach an agreement with each other. Or - to give funds to someone who provide the original death certificate.

The employer must keep the funds to provide them to their relatives up to four months from the date of death. It is during this period that they are entitled to receive them directly from the employer. If they are not applied within the specified time, the funds are transferred to the notary and inherited in the manner prescribed by law.

The employee died - to whom to pay wages if there are no relatives

There are situations when an employee has died, and he simply has no relatives, and the employer, as well as the accounting department, do not know what to do in this case. So, the employer cannot appropriate the funds of the deceased, but their presence on his accounts may cause additional questions and claims from the regulatory authorities.

In this case, the solution of the issue involves the procedure for depositing amounts and transferring them to a separate bank account, or providing them to a notary who manages the inheritance of the deceased. In the absence of a relative and a written will, the management of the inheritance will be entrusted to a public notary. Accordingly, he will actually dispose of the funds of the deceased, subsequently transferring them to the legal heirs or to the state in their absence.

If a will was drawn up in the name of a third person who is not a relative, the employer also cannot give him the wages of the deceased and is obliged to carry out the procedure for depositing and transferring funds to a notary who, upon the distribution of the inheritance, will transfer the payment to the heir.

If no one took the work book of the deceased employee, the employer is obliged to place it in the archive and ensure proper storage for 75 years after the death of the worker, and only after this period it can be disposed of.

Taxation of payments when an employee dies

The issues of taxation of payments due to the employee at the time of death are also relevant for Russian employers. The provisions of the Tax Code in this case allow you to get rid of unnecessary problems. It is enough to follow a simple algorithm and basic principles set out in the Tax Code of the Russian Federation:

Accordingly, the employer should note that the full amount of wages without any deductions and fees must be provided to the relatives or the notary.

Death in the workplace and its design

Situations when an employee overtakes are quite rare, but they do occur in labor practice. In this case, many personnel specialists do not know how to properly formalize the dismissal of an employee and carry out the final calculation of the funds due to him.

On the day of death, if the employee has started work, he should calculate the hours actually worked. The final settlement upon the death of an employee is carried out taking into account the time worked by him on the day of death. The day of dismissal is also considered the same day.

If the employee died on the way to work, then on that day it is also necessary to put the designation HH in the time sheet. In the case when an employee dies at the end of the working day, the day of dismissal is also considered the day of death, but it is calculated as for a fully worked working day.

Responsibility for non-payment of benefits due to the employee after death

As in the case of delayed payment of wages or incomplete payment of wages, refusal to fulfill the obligations imposed on the employer leads to incurring by him. So, he can be brought to it under Article 5.27 of the Code of Administrative Offenses of the Russian Federation, which will entail an administrative fine. In addition, compensation is also expected to be paid for each day of delay in payment in accordance with the principles of the Labor Code of the Russian Federation, which consider the liability of the employer.

In the event that non-payment of the salary of the deceased occurs for a long time after the relatives apply for it, and there is mercenary intent in the actions of the employer, then criminal liability for such an offense is also possible.

Dismissal on death cannot be recognized as illegal, and payment for involuntary absenteeism, even if the employer fails to fulfill its obligations, is not made and is not taken into account when calculating the amount of the total debt.

Financial assistance in case of death of an employee

Russian legislation allows employers to provide additional guarantees to their employees and their relatives. Including - on payment in case of death of the employee himself. This issue is regulated in various ways. So, if the enterprise has local regulations obliging the employer to provide such a payment, then he is obliged to provide it to the relatives of the deceased in full.

If local documents give the employer the right, but not the obligation to make such a payment, the decision to provide assistance is made by the head himself. In addition, even in the absence of these local documents, the employer can independently initiate the process of providing financial assistance by a separate order.

Taxation of material assistance provided in connection with the death of an employee to his relatives is not carried out, regardless of the amount of payment.

The employee died on vacation or on the weekend

If the employee died on vacation, as well as during a weekend or holiday, then the day of dismissal is considered to be the day of death. However, there are various nuances associated with the payment of vacation pay due to the employee. In the event of his death, they must be recalculated.

If the leave was provided in advance, then it is impossible to withdraw the overpaid funds by deducting them from the salary and payments to the relatives of the deceased.

Severance pay on the death of an employee

If a dismissal procedure has already been initiated with respect to an employee, for example, due to the liquidation of an organization or a reduction in staff, or at the initiative of the employee himself, then upon the death of such an employee, all these procedures are considered invalid.

That is, the employment relationship is terminated precisely because of the death of the employee. Accordingly, all rights to receive severance pay from the employee are lost, and it should not be accrued, regardless of other circumstances.

The procedure for dismissal due to the death of an employee differs from the usual procedure for terminating an employment relationship for another reason. We will describe the features and procedure for the actions of applicants and officials in such a situation in this article.

Important! It should be borne in mind that:

Each case is unique and individual.

Careful study of the issue does not always guarantee a positive outcome of the case. It depends on many factors.

To get the most detailed advice on your issue, you just need to follow any of the proposed options:

The procedure for dismissal of an employee due to death consists in certain actions of officials (personnel officer and accountant), as well as the applicant, if any.

It should be said that it is possible to dismiss an employee only after a document confirming the registration of the event with state bodies is provided. The act is drawn up by employees of the registry office. The document is printed on stamped paper.

Employees responsible for personnel work of the enterprise should do the following:

Request and obtain the original and a copy of the employee's death certificate.
Compare the data of both instances.
Issue a notice of resignation. The document must indicate that the employee was dismissed due to death.
Make notes in the time sheet and issue a certificate of the number of days of work preceding death, as well as unused basic and additional leave.
Familiarize with the order of the applicant who notified the fact.
Enter information about the dismissal of the employee in the work book, and then hand it over to the applicant or leave it in the archive with a note on the reason for storage. If the document is transferred to relatives, then they should write an appeal addressed to the head of the enterprise. The document is attached to the personal file. The period of storage of an archival document is 75 years.

This completes the work of the Human Resources Inspector. It remains only to transfer the order to the accounting department. There they will calculate wages for the period from the 1st day of the current month until the fact of death is established, and then they will issue a new order on the extraordinary payment of wages due to the deceased person. Also, the accountant will make appropriate changes to the personal card of the deceased.

The wording in the order

The wording in the order must fully reflect the essence of the event. The internal regulatory document must:

be drawn up in the T8 form;
contain a reference to article 83 (in particular, clause 6 of part 1) of the Labor Code of the Russian Federation.

A prerequisite is the addition to the order. This line contains the series, place and date of issue of the death certificate.

One copy of the order with a photocopy of the death certificate must be attached to the set of documents in the personal file. The second is transferred to the accounting department. The signature in the “Familiarized” column is put by the person who reported the death of the employee and initiated the calculation. A sample order is shown below.

What date and article is put down in the documents?

What date and article is put down in the documents? The issue is more relevant for officials than for the applicant.

The date of issuance of the order is the day of submission (receipt) of the original death certificate to the enterprise. In this case, the body of the document should contain the date and month, which is recorded by the registry office.

To avoid claims from the inspection authorities, it is advisable to enter the order with information in the following wording:

“... dismiss ... (full name, workshop, personnel number, position, specialty, rank) ... in connection with death on the basis of Art. 83 p. 6, part 1 of the Labor Code of the Russian Federation with ... (date and date of dismissal, read, date of death). … Addendum: Death certificate (number and series) issued by … (name of institution) (date of issue).”

Salary and other payments

As for the salary and other payments due to the deceased employee, the situation is as follows.

Any member of his family is entitled to receive the employee's funds, subject to documentary evidence of kinship and a personal statement. The relative has four calendar months to do this. Lost funds, including current maintenance and debt, if any:

salary
prize,
surcharges for harmfulness and work on the night shift,
holiday pay
sick leave paid by the company

the applicant will receive within a week from the date of application. Sick leave from the FSS is paid after receipt at the expense of the enterprise. The person who applied has the right to receive a certificate of the accrued amount, painted by position, or a tabulagram.

In the absence of the applicant, the lost wages may be deposited and paid to the heir by law or will. This will happen no earlier than after the entry of the beneficiary into their legal rights.

In some cases, if it is provided for by the collective agreement, relatives can count on assistance from the enterprise. It can be in cash or in kind.

In addition, without fail, the company must pay material assistance for burial. Today, on average in the state, it is 5 thousand Russian rubles. You can receive benefits within six months from the date of death of a person.

If the death was due to the fault of the employer, then the latter is obliged to bear all the costs of burial.

Features of the dismissal of an employee due to death

Features of the dismissal of an employee in connection with death are directly related to the cause and circumstances of death.

If an employee has died, how to issue documents on dismissal due to death? Collected in the article all the information on this issue. Read what entry to make in the labor, how to prepare an order, to whom and what payments are due.

Read our article:

Dismissal due to the death of an employee: article of the Labor Code of the Russian Federation 2019 and 2020

Clause 6 of Part 1 of Article 83 of the Labor Code of the Russian Federation stipulates the possibility of terminating an employment contract if an employee dies. Alas, people die not only from old age. Death can also overtake the young - from illness, as a result of an accident, disaster, hostilities, natural disasters, etc. That is why the legislator has provided for such an option for terminating employment relations.

Of course, when formalizing the termination of an employment contract due to the death of an employee, the company's management must take into account a number of nuances that distinguish this case from ordinary dismissal. For example, as a general rule, an employee must familiarize himself with the order of dismissal against signature (Article 84.1 of the Labor Code of the Russian Federation). But in such a situation, the employee himself can no longer sign, and the employer is not obliged to bring the order to the attention of other persons, for example, relatives of the deceased. After all, these people had nothing to do with the labor relations of the deceased. Therefore, only the signature of the head will be on the document.

Only two documents can become the basis for dismissal upon death:

death certificate from the registry office;
a court decision declaring a person dead.

The death certificate must include:

full name of the person;
the exact date of death;
Date and place of birth;
citizenship;
a place of death;
the name of the organization that issued the document;
details (series and number, date of issue, signature of an authorized person).

All the most important materials that the "Handbook of Personnel Officer" published about the dismissal were collected by the magazine's experts in a special selection. These are the articles your colleagues have read the most and for the longest time. Recommendations, advice, ready-made solutions, cheat sheets and checklists for various grounds for dismissal in one place. Do not miss!

Dismissal of an employee due to death

The usual procedure for terminating an employment relationship is associated with joint actions of the management and the employee: the company issues an order, the person familiarizes himself with it, receives documents prepared by the personnel department, signs, etc. However, the deceased cannot familiarize himself with the order and receive a calculation, so the standard procedure in this case is not fits. Registration of dismissal in connection with death begins from the moment the relatives of the deceased provide a document confirming this fact, and takes place in several stages.

Step-by-step instructions for dismissing a deceased employee

Stage 1. An order is issued for the enterprise to terminate the employment relationship with the employee in connection with his death. A copy of the death certificate or court decision is attached to it.

Stage 2. A notice is drawn up. It indicates the date of dismissal of a person, coinciding with the day of death. The column in which the employee familiarized with the document must sign remains empty.

Stage 3. A certificate-calculation is issued. The personnel department provides information on actually worked time and unused vacation days, and the accounting department, based on this information, calculates the payable salary and other due payments.

Stage 4. A record of dismissal is entered into the employee's personal card.

Stage 5. An entry is made about the dismissal in the work book.

All places where the employee's signature is normally put remain empty. Relatives of the deceased should not sign these documents.

Dismissal due to the death of an employee: entry in labor 2019-2020

Since a deceased person cannot be fired, the entry in the paper work book cannot be: “Dismissed due to death.” The wording provided for in Art. 83 of the Labor Code of the Russian Federation: "The employment contract was terminated due to circumstances beyond the control of the parties." A reference to this article must also be affixed - this basis is indicated in paragraph 6 of part 1 of Art. 83 of the Labor Code of the Russian Federation.

In column 2, you must indicate the date of death of the employee, recorded in the document provided by relatives. Since the deceased cannot confirm his acquaintance with the entry in the work book, the corresponding field remains empty.

For the work book of a deceased employee, a spouse or one of the relatives can apply. To get a work permit, relatives need to provide the organization where the person worked until the moment of death, the following documents:

a written application for the issuance of a book;
a document confirming the fact of death (certificate or court decision);
your passport or other identity document;
a document confirming the relationship with the deceased (marriage certificate, birth certificate).

Copies of these documents should be filed in the personnel file of the deceased employee by the personnel department.

Relatives can come to the company in person or ask for a work book to be mailed to them. If the document is received in person, the data of the person to whom the document was transferred are entered in the register of the movement of work books, and he himself must sign in the column “Employee receipt in receipt”. If the book was sent by mail, instead of painting in this column, the data from the postal receipt is put.

During training under the professional retraining program "Organization of work with personnel" you will learn how to draw up personnel documentation according to the new rules, how to evaluate candidates and hire a new employee, how to implement professional standards and what to do if the qualifications of employees do not meet their requirements, and much more. Upon completion of the training course, an official diploma awaits you.

If no one came for a work book, the organization is obliged to keep it for 75 years (paragraph 664 of the List, approved by Order of the Ministry of Culture of Russia dated 08.25.2010 N 558). If several relatives applied for a document at once, independently of each other, it must be issued to the first one who submitted the application. The rest is provided with a certificate indicating the data of the person who received the original.

It should be noted that it is better for relatives to pick up the work book, since only on the basis of this document can they receive part of the funded pension of the deceased. In addition, the fact of its transfer indicates that the company has no material claims against the deceased employee.

Order of dismissal due to the death of an employee - sample

The easiest way is to use the unified form No. T-8, which has all the main points that should be considered when dismissing an employee. If a company uses only its own templates in its work and independently develops sample orders for all situations, the following points should be displayed in the text:

name and details of the organization;
the name of the order and the date of its preparation;
Name and position of the dismissed person;
grounds for termination of employment - there must be a reference to Art. 83 of the Labor Code of the Russian Federation;
details of the document confirming the grounds for termination;
leader's signature.

The column for familiarizing the employee with the order remains empty. A copy of the certificate or court decision is attached to the order for dismissal due to death.

What date is the order for dismissal due to the death of an employee issued?

The date from which the employment relationship with the employee ends must be the date of his death indicated in the certificate. The last working day indicates the previous day or the date of death itself, if the person went to work in the morning and died during the working day.

If an employee died on February 18, relatives received a death certificate on February 24, and a document was submitted to the last place of work of the deceased on April 30, then the order will be dated April 30. But the last working day of the employee will be the date February 18 (Article 84.1 of the Labor Code of the Russian Federation).

The same principle applies in a situation where the employment relationship with an employee is terminated on the basis of a court decision. The date of death will be the date the court decision comes into force, and the last working day will be the date of the last actual return to work. An exception is fixed in Part 3 of Art. 45 of the Civil Code of the Russian Federation - if a person is declared dead who went missing under circumstances that threatened his life, the court may recognize the day of his alleged death as the date of his death.

How to dismiss an employee due to death if there is no certificate

In some cases, a certificate is not issued - if the death is confirmed by a court decision. If a person has not appeared at the place of residence for 5 years and relatives do not have any information about his whereabouts, or if a person went missing six months ago under circumstances that threatened his life or give reason to assume his death from a certain accident, he can be recognized as dead in judicial order.

If the relatives of such a person apply to the court, the decision of the court will serve as confirmation of his death. It is his relatives who must provide the place of the last work of a person recognized as dead.

Payments at work upon the death of a close relative

All the money owed to the employee - lost wages, compensation for unused vacation, other payments, the company must transfer to the family members of the deceased or to those persons who were dependent on him at the time of death (Article 141 of the Labor Code of the Russian Federation). The money is paid no later than a week from the moment when the person entitled to receive it submitted an application. The application for payment must be accompanied by the applicant's passport and a document confirming kinship.

Relatives can apply for the money accrued to the deceased within 4 months from the date of opening the inheritance (part 2 of article 1183 of the Civil Code of the Russian Federation). If the employer withdrew money from his account for payment, but no one applied for it within 5 working days, they should be deposited (clause 6.5 of Instructions of the Bank of Russia dated 11.03.2014 N 3210-U).

The company may provide financial assistance to the relatives of the deceased employee - in a collective agreement or other LNA. The management also has the right to personally decide on the issuance of financial assistance, even if it is not provided for in the company's documents.

In addition, relatives who have buried a deceased employee at their own expense can apply to the company's management for a social benefit for burial. It is paid from the FSS.

The money due to the deceased and paid to his relatives is not subject to personal income tax (clause 18 of article 217 of the Tax Code of the Russian Federation), therefore, the full amount must be paid, without tax withholding. This money is also not subject to insurance premiums.

An employment contract is not always terminated at the initiative of the employee or his boss. There are other reasons as well. One of the reasons for termination of an employment relationship is the death of an employee. This condition arises regardless of the will of the parties. Is there a special procedure for dismissal? Are any payments due to the family of the deceased employee?

What are the benefits for the death of an employee?

Regardless of the reason for termination of the employment contract, the employer is obliged to pay:

wages for the time actually worked by this employee from the beginning of the month until the date of termination of relations, minus those funds that have already been made (for example, an advance payment for the first half of the month has already been paid);
vacation days compensation, which the deceased did not have time to use in the current working year;
other benefits, which must be paid, but the authorities did not have time to do this due to a sudden death. These can be disability benefits, “maternity” money, childcare benefits, and so on;
severance pay, if it is provided for by the legislation or regulations of the enterprise.

In addition, relatives of a deceased employee may apply for:

social assistance for burial. The amount of such benefits is established by the authorities of the regions or prescribed in the employment contract (other local regulatory act);
financial assistance from the administration of the enterprise. These funds are paid exclusively at the initiative of the authorities. Their amount is prescribed in one of the local regulations. For example, in a collective agreement.

Important

All payments are made on a declarative basis. Relatives of the deceased, who have the right to his inheritance, write an application addressed to the head.

Additional payments

These include financial aid and funeral expenses. Financial assistance is paid at the expense of the employer. Persons who have incurred the actual expenses for the burial of the deceased can apply for this money. It can be not only relatives, but also colleagues.

It is necessary to apply to the place of work with a statement.

Attention

In 2019, the fixed amount for burial is 5,701 rubles. But the authorities of the regions can add more funds from the regional budget.

The employer has the same right. He may not be limited to the amount prescribed in the law, but indicate a different - larger one. These nuances must be spelled out in a collective agreement or other local regulatory act. In addition, in those areas where the district coefficient is in force, it must be taken into account when calculating the burial allowance.

Important

It is necessary to apply for compensation for burial with documents that confirm the actual expenses. But you should hurry up! It is necessary to write an application within 4 months from the date of death of a relative.

Relatives of a deceased employee may also be eligible for financial assistance. The implementation of such a payment is not the obligation of the employer, but his personal initiative. The amount can be negotiated personally with relatives or be written in a local document.

Who can receive payments and benefits

If a person dies while in an official employment relationship, then all payments from the authorities must be made to his next of kin. Such as:

husband / wife;
parents;
children;
persons who were actually dependent on the deceased. This is stated in Art. 141 of the Labor Code of the Russian Federation;
other relatives, if the deceased has no heirs of the first stage.

It is enough for the next of kin to present documents confirming kinship with the deceased. This can be a marriage or birth certificate, certificates from the registry office or something else. But, if a dependent applies for money, then you need to present a court decision recognizing him as such.

What documents are needed

To receive funds, you must prepare a package of documents, which includes:

passport of the citizen who applied for compensation;
a copy of the document confirming the death of the employee. If he is recognized by the court as dead, then an extract from the court decision is required;
a document that confirms the existence of family ties between the deceased employee and those who wish to receive funds;
an application addressed to the head with a request for payment.

Information

There is no unified application form, therefore it is drawn up in a free, but written form. A paper is written in the name of the head of the enterprise where the deceased was officially employed.

Payment terms

All funds must be made within 7 days from the moment of application. It is the responsibility of the employer to ensure that this period is not violated.

The law does not prohibit the administration to issue money to the applicant a little earlier, without waiting for the expiration of the 7-day period. An order for the transfer of funds can be received immediately, as soon as the documents are received from the applicant.

The latter, in turn, must also meet the deadlines for applying for money. It is given exactly 4 months from the date of death to collect the necessary papers and apply for compensation and assistance to the employer. Such a period is prescribed in paragraph 2 of Art. 1183 of the Civil Code of the Russian Federation and Art. 1114 of the Civil Code of the Russian Federation.

Payments in connection with the death of an employee: personal income tax and insurance premiums

All funds that the employer did not have time to pay to the employee before his death are included in the estate. This money will be inherited income. And the income that is inherited is not subject to income tax. This is stated in paragraph 18 of Art. 217 of the Tax Code of the Russian Federation.

Additionally

The management of the enterprise does not have an obligation to transfer NDF to the budget as a tax agent. The situation is similar with insurance premiums. Contributions to any fund will not be paid from the money that relatives receive.

Conclusion

If relatives did not turn to the management of the company for money that their deceased relative did not have time to receive, this does not mean that the employer can keep them. These amounts must be transferred to the bank account of the notary in order for him to be able to include them in the estate.