Payroll adjustments for a deceased employee

When the death of an employee occurs, complete the following:

  • Amend the employee name field so the final pay and tax form is issued to the Estate of the deceased employee. For example, "Estate of John Doe".
  • Pay out all earnings due including vacation pay.
  • The final payment may be a cheque or EFT however be aware that an EFT may reject based on the status of the bank account. A cheque is recommended.
  • Request an ROE using reason code "K", for Other, with the comment "Employee Deceased".
  • For CPP, EI and tax requirements, refer to the Employers Guide to Payroll Deductions.