How to pay the salary of a deceased employee to relatives

The death of an employee is a sad event, in connection with which the management of the organization may have new responsibilities. It is known that, by law, wages must be handed over to the employee himself from the cash register or transferred to his bank account (Labor Code of the Russian Federation, Articles 22, 136). In this case, the payment is considered received. However, if an employee dies, the question arises: what to do with accrued and uncollected amounts of wages? What are the employer's responsibilities in this case? Who has the right to receive money and how to arrange such issuance? An important issue for accounting is the procedure for taxation and assessment of contributions for salary payments of a deceased employee.

Is it possible to pay the salary of a deceased employee to his salary bank card ?

Who has the right to receive payments for the deceased?

The general rule is that for an employee who has died, relatives and dependents can receive his payments (Labor Code of the Russian Federation, Article 141). However, in practice, determining who should receive the money is not so simple.

Example: the deceased’s wife and granddaughter applied to the accounting department for payment. At the same time, the marriage with his wife was dissolved, and his granddaughter is an adopted child. It is not possible to determine the whereabouts of blood children. What should the company management do?

Let's turn to the legislation. Family Code (RF IC) in Art. 2 family members include:

spouse of the deceased - legal husband or wife;
children of the deceased;
his parents.

When determining the recipient of payments, you should first of all be guided by these provisions. At the same time, in Chap. 15 of the same document states that other relatives can also be recognized as family members: brothers, sisters, grandparents, grandchildren, non-natural parents and children. The employer decides what to do. He has the right to make a payment to the first of the applicants named in the Investigative Committee.

Question: Should an employer pay the wages of a deceased employee to his only relative (his aunt) and on the basis of what documents? View answer

If several people apply for money at once, considering themselves members of the deceased’s family or his dependents, the issue, as a rule, is resolved by agreement between relatives or by the latter’s appeal to the courts.

If the employer has doubts about who and how legally he will make the payment, it is advisable to transfer this money to the bank account of the deceased employee, notifying the bank of his death.

Thus, the money will become part of the inheritance mass, it will be received by the heirs according to the law, no matter who they are to the deceased. The organization will not be responsible for payment. But a transfer to a bank account with inclusion in the inheritance can be made only 4 months after the death of a citizen (Civil Code of the Russian Federation, Art. 1183). You can leave the money in the organization by depositing it until the moment when the already identified heirs apply for payments.

If you decide to give money to one of your relatives, you should remember that according to the Civil Code of the Russian Federation, only those of them who lived together with the employee or were dependents have this right, regardless of place of residence (Civil Code of the Russian Federation, the same article).

In the example we gave, none of the applicants has the right to receive the salary of the deceased.

On a note! The organization is not obliged to search for relatives and dependents of a deceased employee for the purpose of delivering uncollected amounts of wages and equivalents.

Additional payments to relatives of a deceased employee

In addition to the obvious amounts due to the employee, there are additional payments. These include financial assistance and funeral benefits .

To receive both payments, you must write an application. That is, there is a declarative procedure for receiving funds.

Financial assistance is issued at the discretion of the head of the organization. That is, this is not a mandatory payment. Financial assistance is issued if the manager wants to support seven deceased employees. Its size is discussed together with relatives.

The amount of funeral benefits is established at the legislative level. From February 1, 2021, its size is 5946.47 rubles. You need to know that the authorities of various regions can increase the amount of benefits at their discretion. Since the benefit is paid by the employer, he can also increase its amount on his own initiative. The benefit amount is paid to those relatives who were directly involved in the funeral and burial. To receive it, you need to write an application and attach all documents that confirm expenses.

All such payments must be documented in the internal documents of the organization.

Documentation

IMPORTANT! A sample application for payment of wages not received by an employee, funeral benefits and financial assistance in connection with the death of an employee from ConsultantPlus is available at the link

To receive a “dismissal” from a deceased employee, persons who have such a right by law are required to present:

application requesting payment;
death document;
a document proving their identity;
document confirming relationship with the deceased employee.

The recipient in the application, in addition to the request for the issuance of his payments in connection with the death of the employee, indicates the degree of relationship and the method of receiving payments. If the method of receipt is chosen not from the company’s cash desk, but non-cash, bank details are indicated. The application also indicates a list of attached documents.

Payment of wages for a deceased employee

No matter at what point in time the death of an employee occurs, the employer always remains in arrears in wages in favor of the deceased employee.

In this case, the funds due to such employee are entitled to be received by his relatives.

To do this, within 4 months after the death of the employee, relatives must contact the employer with a statement containing a request for payment of all amounts due to the employee and wages, including.

The amount of wages will be the amount accrued during the period from the first day of the month in which the accident occurred until the day of the employee’s death. In this case, it is necessary to reduce charges by the amount of funds already paid (for example, an advance).

You need to keep in mind that you cannot transfer funds to an employee’s bank card, even if it is with relatives. If you do this, then the funds will only be available in six months, when you can dispose of the inheritance. Therefore, there is a simple way out of the situation - all amounts due to relatives are given in person, in cash.

Taxes and fees

There is no income tax on amounts due to a deceased employee. According to Art. 44 of the Labor Code of the Russian Federation, the death of an employee means the termination of his obligation to pay the specified tax, therefore, the tax is also not collected from relatives receiving payments from the deceased. Corresponding explanations have been given more than once in letters from the Federal Tax Service and the Ministry of Finance (letter No. 03-04-05/33652 dated June 10, 2015 from the Ministry of Finance and a number of others).

On a note! If wage payments are received by relatives through the inheritance procedure, the amounts will also not be subject to personal income tax. Exception: remunerations paid to the heirs (legal successors) of the copyrights of the deceased (Tax Code of the Russian Federation, Art. 217-18).

Payments for wages and equivalent payments are subject to insurance contributions. The latest clarifications on this matter are given by the Ministry of Finance in letter No. 03-15-07/53912 dated 08/22/17. Officials argue their opinion by the fact that at the time of calculating wages, the employee was alive and was an insured person, and contributions are calculated from the amounts accruals. Let us note that previously the Ministry of Labor and the Social Insurance Fund expressed a completely opposite opinion (attachment to the Fund’s letter No. 4 dated 04/14/15 No. 02-09-11/06-5250, letter of the Ministry of Labor dated 02/20/2013 No. 17-3/292) .

For income tax, the amounts of payments due to a deceased employee are taken into account when determining the tax base (Tax Code of the Russian Federation, 272-4; 255-2-1.8).

Termination of an employment contract due to the death of an employee

The death of an employee is grounds for termination of an employment contract due to circumstances beyond the control of the parties. Such a basis is provided for in clause 6, part 1, art. 83 Labor Code of the Russian Federation. To issue an order to terminate labor relations with a deceased employee, a copy of the death certificate issued by the civil registry office is required. The order is issued according to the unified form T-8 (approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1). The date of drawing up the document is the date of submission of the death certificate to the employer, and the date of termination of the employment contract is taken as the date of death recorded in the certificate. The entry “The employment contract was terminated due to the death of the employee, clause 6 of part 1 of Article 83 of the Labor Code of the Russian Federation” is entered in the work book, which is handed over to one of his relatives against signature or sent by mail upon a written application from one of the relatives (clause 37 Rules for maintaining and storing work books, approved by Decree of the Government of the Russian Federation of April 16, 2003 N 225). The shelf life of unclaimed work records is 75 years (Article 664 of the List of standard administrative archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating storage periods, approved by Order of the Ministry of Culture of Russia dated August 25, 2010 N 558). A similar reason for dismissal is entered into the employee’s personal card (unified form N T-2).

Accounting

The accrual of the deceased’s “settlement” is made using standard entries Dt 20,23,44,25, etc. Kt 70. If the organization creates a reserve of expenses for upcoming vacations, then compensation for unused vacation is reflected in the posting Dt 96 Kt 70. For settlements with relatives of the dismissed person on occasion upon the death of an employee, account 76 “Settlements with various debtors and creditors” is used, since they were not and are not employees of the company: Dt 70 Kt 76. Payment and closing of settlements to relatives is reflected by posting Dt 76 Kt 50, 51.

When forming a vacation reserve (estimated liability) and paying compensation from this reserve for non-use of vacation time by the deceased, a temporary difference arises between the accounting and NU. After all, the amount of this liability was attributed according to the accounting system to expenses for ordinary activities at the time of formation. In this case, the actual amounts of costs incurred are reflected in the NU.

Deferred tax assets (repayment) arising in connection with this temporary difference should be reflected in accounting: Dt 68 Kt 09 - for the amount of income tax calculated based on the amount of compensation for unused vacation.

Results

Wages not received by the deceased, compensation for unused vacation after the registration of the procedure for his dismissal upon death are given to his relatives or dependents. First of all, this is the spouse, parents, children, according to the RF IC.
According to the Civil Code of the Russian Federation, only those relatives who lived with him or were financially dependent on him have the right to receive the funds of the deceased.
Property disputes between relatives are resolved by them independently, without involving the organization where the employee worked.
The law also does not oblige representatives of the organization where the employee worked to search for relatives of the deceased. If no one has applied for the money within 4 months or management has reasoned doubts about the recipient of the funds, the money is transferred to the bank to the account of the former employee or deposited. In the future, they are automatically included in the estate of the deceased and handed over to his legal heirs.
Personal income tax is not taken from posthumous payments to relatives, but payments to funds are calculated. Settlements with recipients of funds are carried out through account 76 BU.

Taxation of posthumous payments: personal income tax and insurance premiums

Payments in favor of deceased employees are regulated by the Tax Code and letters of the Ministry of Finance. According to paragraph 3 of Article 44 of the Tax Code of the Russian Federation, as well as clarifications of the Ministry of Finance, those amounts that are due to a deceased employee and are issued to his relatives are not subject to personal income tax and insurance contributions.

At the moment of death, the employee ceases to be a personal income tax payer. The final payment is made on the day of dismissal, therefore, no matter for what period of time the funds are issued, personal income tax does not need to be withheld. Relatives receive in their hands the entire accrued amount of wages and other payments, taking into account the funds already issued.

Financial assistance is also not subject to personal income tax and contributions. Only those relatives who lived with the former employee can receive it.

Procedure for payment of unpaid wages

There are often cases when the priority right to inherit unpaid wages after a deceased citizen is held not by one, but by several heirs who lived with him, as well as, in addition to them, disabled dependents who have not yet lived with him.

The unpaid settlement amount must be paid to all applicants who contacted the employer within the period established by the Civil Code of the Russian Federation. By agreement between them, the payment is made to one of them, after which it goes to the common shared property of the heirs and is divided proportionally between them in equal parts .

Otherwise, the dispute is resolved through court.

Payment procedure

Wages accrued but not paid for various reasons to an employee who has died are deposited and kept in a special account until claims for payment are made by family members of the deceased or his disabled dependents.

But, on the other hand, the employer is not obliged to search for family members of the former employee and find out the reason for their failure to apply for payments.

Required documents

In order to receive unpaid wages, as well as compensation for unused vacation belonging to a deceased person, members of his family who lived with him and/or disabled dependents must contact his former place of work with a package of necessary documents . It includes:

a written application for payment of uncollected settlement amounts;
a copy of the death certificate of a relative (breadwinner);
a copy of a document, usually a passport, identifying the person who applied;
documents confirming the relationship and cohabitation with the deceased person of the applicant; or confirmation of the relationship of such a person to a disabled dependent who was fully supported by the breadwinner for at least one year before his death.

Amounts paid by the employer

According to Art. 141 of the Labor Code of the Russian Federation, wages not received by the day of the employee’s death are issued to members of his family or to a person who was dependent on the deceased on the day of his death. Payment of wages is made no later than a week from the date of submission of the relevant documents to the employer. In accordance with Art. 129 of the Labor Code of the Russian Federation, wages include compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other payments of a compensatory nature) and incentives payments (additional payments and incentive allowances, bonuses and other incentive payments). Upon dismissal, the employee is paid monetary compensation for all unused vacations (Article 127 of the Labor Code of the Russian Federation). Consequently, to the compensation payments payable to the relatives of the deceased employee on the basis of Art. 141 of the Labor Code of the Russian Federation applies, in particular, to compensation for unused vacation days not received by the day of the employee’s death. The list of deductions that are not made from the employee’s salary to pay off his debt to the employer upon dismissal of the employee due to death (Clause 6, Part 1, Article 83 of the Labor Code of the Russian Federation) is contained in Art. 137 Labor Code of the Russian Federation. These include, in particular, reimbursement of unearned advances issued to employees on wages; repayment of an unspent advance issued on account in connection with a business trip or transfer to another job in another locality. According to paragraph 1 of Art. 418 of the Civil Code of the Russian Federation, an obligation is terminated by the death of the debtor if fulfillment cannot be carried out without the personal participation of the debtor or the obligation is otherwise inextricably linked with the personality of the debtor. The obligation to pay alimony withheld from an employee’s salary is inextricably linked with his personality. Therefore, from the date of the employee’s death, deductions from wages for the payment of alimony must cease. In the commented Letter it is noted that the provisions of Art. 141 of the Labor Code of the Russian Federation corresponds with Art. 1183 of the Civil Code of the Russian Federation on the inheritance of unpaid amounts provided to a citizen as a means of subsistence. This article states that the right to receive wages and equivalent payments, pensions, scholarships, social insurance benefits, compensation for harm caused to life or health, that were payable to the testator, but were not received by him during his lifetime for any reason, alimony and other sums of money provided to a citizen as a means of subsistence belong to the members of his family who lived together with the deceased, as well as his disabled dependents, regardless of whether they lived together with the deceased or did not live. In the absence of these persons or in the event that these persons do not present demands for the payment of such amounts within four months from the date of opening of the inheritance, the corresponding amounts are included in the inheritance and are inherited on the general basis established by the Civil Code of the Russian Federation (clauses 2 and 3 of Article 1183 of the Civil Code of the Russian Federation ). Let us remind you that the day of opening of the inheritance is the day of the citizen’s death. When a citizen is declared dead, the day of opening of the inheritance is the day the court decision to declare the citizen dead comes into force (Article 1114 of the Civil Code of the Russian Federation). To family members Art. 2 of the RF IC includes spouses, parents and children (adoptive parents and adopted children). The choice of family members who should pay the amounts due to the deceased employee, if there are more than one person, is not legally fixed. Therefore, the employer will have to be guided by his own considerations in this regard, unless supporting documents are presented to him (for example, an agreement between family members who simultaneously applied for payment). Let’s say you can make a payment to the first person listed in Art. 141 of the Labor Code of the Russian Federation, which will present the original death certificate of the employee. You can confirm the status of a family member using the following documents: - passport (confirming the identity of the salary recipient of the deceased); — marriage certificates (for spouses of the deceased); — birth certificates (for minor children of the deceased) or certificates from the Housing Office (for adult children); - certificates from the housing office or village or settlement council about cohabitation with the deceased (for other persons); - certificates from the registry office about a change of surname (to eliminate gaps in the chain of documents confirming the degree of relationship). In accordance with paragraph 1 of Art. 10 of the Federal Law of January 12, 1996 N 8-FZ “On burial and funeral business”, if the burial was carried out at the expense of the spouse, close relatives, other relatives, the legal representative of the deceased or another person who took upon himself the responsibility to carry out the burial of the deceased, then they are paid social benefit for funeral. The amount of the benefit is equal to the cost of services provided according to the guaranteed list of funeral services specified in paragraph 1 of Art. 9 of Law No. 8-FZ, but does not exceed 4000 rubles. (with subsequent indexing). In districts and localities where a regional coefficient for wages is established, this limit is determined using the regional coefficient. From January 1, 2012, the cost of funeral services and the maximum amount of social benefits for burial, taking into account indexation, are 4,515.60 rubles. (Letter of the Federal Social Insurance Fund of the Russian Federation dated January 18, 2012 N 15-03-11/05-359). Payment of social benefits for funerals is made by an organization (another employer) that was the insurer of compulsory social insurance in case of temporary disability and in connection with maternity in relation to the deceased on the day of death. The benefit is paid on the day of application on the basis of a death certificate from the registry office. In other cases, the funeral benefit is paid not by the employer, but by another body specified in the list of clause 2 of Art. 10 of Law No. 8-FZ. The employer attributes the paid amount of the funeral benefit to settlements with the Federal Social Insurance Fund of the Russian Federation (clause 3 of Article 10 of Law No. 8-FZ). In Art. 1183 of the Civil Code of the Russian Federation talks about the inclusion of amounts due to the deceased employee that were not claimed within four months from the date of opening of the inheritance (that is, the day of the employee’s death) into the inheritance, but the specific procedure for the employer’s actions is not prescribed. Some experts recommend depositing unclaimed amounts in a timely manner to the deposit of a notary at the place of residence of the deceased employee, thereby fulfilling their obligations under the provisions of Art. 141 of the Labor Code of the Russian Federation and Art. 1183 Civil Code of the Russian Federation. The notary himself is obliged to notify the heirs about this money (Articles 316, 327 of the Civil Code of the Russian Federation). Although in general, in order to implement such recommendations, the employer must know the date of death of the employee, which is usually indicated in documents such as death certificates and certificates attached to the application of the relatives of the deceased employee. There are also recommendations from experts to place the specified amounts of posthumous payments in a depository, notify the notary and follow his instructions.

Payment procedure

Norm Art. 141 of the Labor Code of the Russian Federation states that it is necessary to pay the wages of a deceased employee , but payments are not limited to one salary.

According to the general rule of payments in connection with dismissal, the employee, in addition to salary, must also be paid compensation for unused vacation. This provision also applies in the event of death.

Funds are transferred to close relatives who submit the appropriate application to the head of the organization.

Sequencing

The payment algorithm itself is as follows:

Drawing up an Order to terminate an employment contract and personnel documents.

This act is issued in the unified form T-8, but a company letterhead can also be used as a basis.

Expert opinion

Volkov Georgy Tarasovich

Legal consultant with 10 years of experience. Specializes in the field of civil law. Member of the Bar Association.

The main difference from the usual termination or termination of an employment relationship will be that the Order will not have the employee’s signature.

The date of dismissal is the day of the employee's death. The same applies to personnel documents (work book and personal card).

There is no need to require relatives to sign, but the employer may ask them to pick up the work book. In this case, relatives provide a written statement.

Reference. If none of the relatives come for the work book, the organization must store it together with the personal card for 75 years (Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558).

Receiving an application from the relatives of the deceased for payment of his salary.

Family members of a deceased employee must apply in writing to the head of the organization to receive his wages accrued until the employee’s death. More details about the procedure and deadlines are below.

The amount of money must be paid within 1 week from the moment the manager receives the application (Article 141 of the Labor Code of the Russian Federation).

Calculation of payment.

As mentioned above, wage balances and compensation for unused vacation are accrued as payments, but provided that the employee did not go on vacation in advance until the end of the working year. In this case, the employer does not have the right to collect the amount of debt from relatives or withhold a percentage of the remaining salary (clause

4 hours 2 tbsp.

137 Labor Code of the Russian Federation).

The salary includes all bonuses, additional payments (for example, for work at night or “for harmfulness”), allowances (for example, the northern coefficient, etc.).

In addition to the above payments, relatives of a deceased employee may be paid:

temporary disability benefits (if an employee died while on sick leave) - issued only to family members with whom the deceased lived together;
maternity benefits (for employment and child care), if the employee died during the specified leave;
travel expenses if the employee died during a business trip;
financial assistance to relatives, provided that such payment is provided for by local acts of the organization or a collective agreement.

Important! Also, the relatives of the deceased must be paid a funeral benefit. In accordance with Part 2 of Art. 10 Federal Law of January 12, 1996 No. 8, this payment is the responsibility of the employer.

Deposit

If an employee who receives wages in person, that is, through the organization’s cash desk, and not to a bank account (card), but was unable to collect it for some reason, the amount must be deposited.

Depositing refers to the process of reflecting the salary in accounting as not received by the employee.

This also applies to the situation with deceased employees.

According to general rules, you can receive such a salary:

on the day of the next issue;
on a day specifically established by a local act of the organization as the period for receiving deposited salaries;
upon the written application of the employee himself on the day specified by him (provided that such an amount is in the cash register).

The basis for issuing the deposited salary of a deceased employee is a written statement from his relatives. In this case, the general rule applies, according to which the amount must be issued within 1 week from the date of application.

Overdue

An employer who has not paid the deceased employee’s wages and compensation within 1 week from the date of receipt of the application will bear financial and administrative liability (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Financial liability, in accordance with Art. 236, is to charge interest for each overdue day. The amount of the penalty cannot be less than 1/150 of the rate of the Central Bank of the Russian Federation.

To whom and when is it paid?

First of all, it is necessary to determine the list of persons who are entitled to receive payments for a deceased relative. First of all, close relatives can claim this right (Article 14 of the RF IC):

spouse);
children (natural or adopted);
parents (adoptive parents);
siblings;
Grandmothers and grandfathers.

Other relatives (aunts or uncles, nephews, stepfather or stepmother, stepson or stepdaughter, etc.), in the absence of the above, also have the right to apply to the employer for payment.

In addition to relatives, his disabled dependents also apply for wages.

In accordance with Art. 1183 of the Civil Code of the Russian Federation, family members were required to live together with the deceased, while this rule did not apply to disabled dependents.

They may also be relatives of the deceased who lived separately but depended on his earnings, for example, disabled parents.

Labor legislation does not determine the priority.

Important! Practice advises employers to pay wages to the relative (dependent) who submitted the application first.

The employer is not obliged to somehow divide the payment amount between relatives if several applications are submitted.

Deadline

Expert opinion

Volkov Georgy Tarasovich

Legal consultant with 10 years of experience. Specializes in the field of civil law. Member of the Bar Association.

In accordance with paragraph 2 of Art. 1183 of the Civil Code of the Russian Federation, relatives who lived with a deceased employee or dependents have the right to contact the employer within 4 months from the date of death of the employee .

If an application was not submitted within this period, the employer, in accordance with paragraph 3 of Art. 1183 of the Civil Code of the Russian Federation, payments are transferred to the inheritance estate. The employer must transfer it to the notary's deposit.

Relatives who submitted an application after 6 months must also be sent to a notary, since the salary will now be issued not in order of priority (who filed the application first), but in the order of legal or testamentary inheritance.

Documents and application procedure

First of all, a written application is required from relatives or dependents. It is drawn up in writing and must contain all the information necessary for the employer to confirm the existence of a relationship (dependency of the applicant).

Statement header.

The applicant must submit the application to the deceased's employer. Thus, the following are indicated:

full name of the organization;
Name and position of the manager.

It is also necessary to provide information about the applicant himself:

FULL NAME;
passport details;
address and contact details.

Main part.

In the main part, it is necessary to express a request to transfer wages and other amounts due that were not received by the employee (full name, position) due to death. You must also indicate:

who is the applicant’s relationship to the deceased (with reference to a document confirming relationship/dependency, as well as with reference to a document confirming cohabitation);
details to which the amount should be transferred.

List of documents attached to the application.

The application must include a list of attached documents.

To confirm your rights you will need:

death certificate (court decision declaring a citizen dead);
applicant's passport;
a document confirming the relationship (birth certificate, marriage certificate, etc.);
a document confirming that relatives live together (extract from the house register or a single housing document).

If, in addition to wages, the applicant requires a funeral benefit, the following must be attached to the documents:

death certificate (not certificate) in form 33, issued by the registry office;
a check or other document confirming payment for funeral services.

The application must contain the date of its submission and the signature of the applicant with a transcript.

Payment terms

All funds must be processed within 7 days of application. It is the employer's responsibility to ensure that this deadline is not violated.

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

The latter, in turn, must also meet the deadlines for applying for money. Exactly 4 months from the date of death to collect the necessary papers and apply for compensation and assistance from the employer. This 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.

How to apply

Wages for a deceased employee are paid based on applications received from relatives. The employer himself is not obliged to look for the relatives of the deceased so that they can receive a salary for him.

The procedure for issuing wages for a deceased relative includes the following steps:

A relative submits an application for payment of a salary that was not received by the day of death, addressed to the head of the organization, and attaches a set of necessary documents to it. It contains a request to transfer wages for a deceased employee.
One copy of the application is given to the relative with a note of acceptance and the date of its receipt.
An application for payment of a salary that has not been received by the day of the employee’s death is registered in a special application register maintained by the organization.
Within the established time frame, the employer pays the relative’s salary or transfers it to the account specified in the application. The employer's decision is written down on a copy of the application.
In case of refusal, the employer must provide a written reasoned decision to the relative of the deceased . If a relative considers such a decision to be unfair, he has the right to appeal the employer’s actions in court.

The salary application does not have a set form and is drawn up in a free format. The relative can write it by hand or type it on the computer. The application should include the following information:

Details of the employing company : name of the organization, its address, tax identification number, checkpoint, full name and position of its head.
Full name of the applicant.
Full name of the deceased employee , his position and department.
Relation degree.
Date of death and details of the document that confirms this (series, death certificate number and name of the authority that issued it, or court decision).
Salary payment deadlines (expiration date of a week from the date of application).
Please pay wages and other payments due to the employee.
Signature of a relative with transcript.
Date of application.
List of attachments to the application.

Also in the application, the relative specifies the preferred method of receiving money: in cash or to an account. In the latter case, he needs to provide the details for transferring money.

When drawing up an application, relatives can rely on a ready-made sample. A sample application for receiving the salary of a deceased relative can be downloaded here.

The application must be drawn up in two copies and submitted personally through the company secretariat or sent by mail in a valuable letter with a list of the contents. The latter option may help if the employer refuses to accept and consider the application voluntarily. The relative should keep one copy of the application until he receives a response from the employer.