Dismissal due to death: instructions for registration in 2021

Author of the article: Yulia Kaysina Last modified: January 2021 25140

Sometimes an employment contract is terminated due to circumstances beyond the wishes and intentions of the parties. They are listed in Art. 83 of the Labor Code of the Russian Federation. Among them, item 6 indicates the death of an employee. This happens relatively rarely, so personnel officers have questions about how to correctly formalize dismissal in connection with the death of an employee, what date to put in the documents and to whom to transfer the wages due to the deceased.

Options for employee death

The Labor Code of the Russian Federation clearly defines the algorithm of actions in such situations.
When completing all the necessary documents, you must refer to Article 83 “Dismissal due to the death of an employee”, Part 1 of the Labor Code of the Russian Federation. And yet, before we talk in detail about the stages of dismissal, we suggest that you familiarize yourself with all possible situations of death.

an employee dies not at work, but in his free time (at home, on vacation, etc.);
an employee dies at work or on a business trip while fulfilling official obligations.

If the event occurs during non-working hours, then the cause of death is determined without the participation of the enterprise management. In this case, the relatives, after receiving the death certificate, bring it to the place of work of the deceased, where the standard procedure for dismissing the deceased is carried out, in accordance with the Labor Code of the Russian Federation.

If the death occurs at work, then in any case an investigation of the accident is ordered, during which they can confirm the non-involvement of the manager, or bring him to justice.

The death of an employee on a business trip is the most difficult case, in which an investigation is also ordered to establish under what circumstances the employee died (during working or free time). Based on its results, the manager may be required to pay monetary compensation to the family of the deceased.

Death of an employee: registration of dismissal

How to fire a deceased employee? As with dismissal for any other reason, when dismissal due to the death of an employee, a corresponding order is issued (Article 84.1 of the Labor Code of the Russian Federation).

This is also important to know:
Dismissal of a part-time worker: how to fire an external or internal part-time worker

The document serving as the basis for issuing such an order is the employee’s death certificate.

Usually the order is issued on the same day that the employer is presented with this certificate. But what date of dismissal due to death should I indicate in the order?

Payments

In accordance with Art. 84.1 of the Labor Code of the Russian Federation, the employer is obliged to make a settlement with the resigned employee, under any circumstances. Since the employee will not be able to pay anything for obvious reasons, the unpaid amount of money is added to the inheritance of the deceased or issued upon request to relatives.

In this case, the transfer of funds is made within 4 months from the date of his death, indicated in the certificate or other document confirming this fact.

It is worth noting: as with a regular dismissal, sick leave, vacation pay, bonuses, all kinds of compensation, as well as the salary itself are due.

For your information

Please note that all payments have one common feature; it is that the day of the employee’s death is not paid.

There are also some nuances to sick pay and vacation pay. If an employee died in the middle of his sick leave, then the money will be transferred for the middle, that is, he is paid every day until his death (not including it).

However, the situation with vacation pay is somewhat different; they are paid only if the employee has not yet taken a vacation, then he is paid compensation.

Step-by-step instructions for dismissal due to the death of an employee

If an employee of an organization passes away, the dismissal process is carried out in accordance with the standard scheme. It looks like this:

Relatives report the incident and provide supporting documentation. Representatives of the company must copy it and draw up an appropriate order.
The HR specialist prepares the order. It records the employee’s personal data. You can specify the specialist’s personnel number. Additionally, you must indicate the reason for dismissal. A copy of the document confirming the death of the specialist must be attached to the order.
A notice of dismissal is filled out. It must clearly contain the number when cooperation with the specialist is terminated. The number must match the date of death. This rule applies even if the death certificate was provided on a different day. This is true when a person is listed as absent from the organization. Additionally, you need to indicate the name of the paper that serves as the basis for dismissal. The line that is supposed to confirm familiarization with the order remains blank.
The order is transmitted to the head of the enterprise. A wet stamp is placed on it. The paper is then recorded in a journal.
A settlement certificate is being issued. It must be completed by two specialists. One of them is an employee of the HR department, who must indicate the details of the organization, information about vacations used, the personal data of the specialist and the actual period of time worked. The information is necessary to perform accounting calculations. The second part of the certificate is filled out by an accountant. The specialist calculates the required payments based on the data provided by the personnel service.
A citizen’s personal card is being issued. To close it, you must make a record of dismissal. No additional data required.
An entry is made in the work book. The law obliges the head of the organization to state the fact of termination of the employment contract and the basis for the decision. All entries made are certified by the employer or other responsible person. Additionally, the organization's seal is affixed. The column intended for the employee’s signature is not filled in.

Additionally, you need to make an entry in the accounting book. When filling out the documentation is completed, the work book is provided to the relatives of the deceased.

Dismissal procedure

Regardless of the reasons for termination of the contract, the dismissal of an employee due to death must be carried out in accordance with the requirements of legislation relating to the field of labor relations. Stages of action to cancel the contract:

the employee’s relatives report the incident and provide the original supporting document;
employees make copies, prepare orders;
prepare a dismissal order, which indicates the personal data of the deceased (full name, personnel number, others);
draw up and fill out a notice of dismissal;
the order is passed on to management, stamped, and recorded in a journal;
make the final payment;
fill out the employee card;
make an entry in the labor record.

It is important to know! The final stage is filling out the registration journal (book). At the end of the procedure, a certificate of payment, work book, and other documents are issued to the employee’s relatives.

Required documents

The fact that a citizen “passed away” must be confirmed by relevant documents. Dismissal of an employee due to death begins when the HR department has the following at its disposal:

certificate (issued by the local registry office after the relatives apply);
court decision (adopted after the relatives file a claim to declare the citizen dead).

Documents are provided by relatives at the place of work. If there are none, the management of the enterprise can make a request on their own (usually to the registry office, if there is information about the possible death of an employee).

Order of dismissal

An order to dismiss an employee due to death is a mandatory document. It is drawn up in a standard form addressed to the head of the organization. The basis is considered to be Federal Law No. 143 of November 15, 1997. The text must indicate the following:

details of the enterprise;
personal data of the employee (full name);
personnel number, position, period of employment;
reason for termination of the contract;
final decision on the issue.

The document is drawn up according to the unified form T-8. Recommended sample - after the changes, the uniform registration methods were canceled, but most enterprises still use them. Based on the completed form, an entry is made into the labor record, and amounts are calculated in the accounting department.

Attention! The order requires the signature of the dismissed employee, but in a situation where the employee has died, this is impossible, therefore, it is not a violation.

Recording in labor

Regardless of the reason for termination of the work contract, it is necessary to make an entry in the work book about the end of the relationship between the employee and the organization. The fields are filled in completely:

serial number;
date of entry;
statement of the reason for dismissal and grounds;
date and order number.

An entry in the work book in connection with dismissal due to death is made after the order is drawn up and approved. The basis is indicated in clause 6, part 1, art. 83 Labor Code of the Russian Federation. A stamp is placed if an enterprise or individual entrepreneur uses it. The document is handed over to relatives upon written request, and it is important to check the connection between the applicant and the deceased (marriage or birth certificate). The conditions for transferring the work book are contained in Government Decree No. 225 of April 16, 2003.

Attention! If none of the relatives contacted, the personal file is kept at the enterprise for 75 years (in accordance with Federal Law of the Russian Federation No. 125 of October 22, 2004).

Documentation

Relatives who apply for payments and have expressed a desire to pick up the work book of the deceased must have the following documents with them:

Death certificate from the registry office + its copy;
A court decision or act confirming the accident (in case of death at work);
Original documents and its copies (passport) of the person who will receive payments and work record book;
Sick leave (if death occurred during illness);
Invoices or receipts confirming funeral expenses (if relatives are claiming benefits);
Applications drawn up in any form for payment of the balance of wages, financial assistance, compensation, etc.

Dismissal of an employee due to death

As a general rule, when dismissing an employee, he must familiarize himself with the dismissal order against signature (Article 84.1 of the Labor Code of the Russian Federation). But in this situation, the employee himself will no longer be able to sign, and the employer should not familiarize the relatives of the deceased employee with the order, for example. Accordingly, only the employer will sign the order of dismissal upon death of an employee.

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This is also important to know:
Compensation upon dismissal: types of payments upon dismissal

Looking ahead, we note that the signature of relatives will not be needed on other personnel documents (work book, personal card).

How to coordinate dates

There is no notice of resignation with a specific date and there cannot be, nor is there a two-week period of work required before dismissal. What is the date to terminate an employment contract? After all, these numbers depend on:

calculation of due wages;
calculation of unused vacation days;
compensation for additional leave granted to employees with young children;
transfer of contributions for the employee to the Pension, insurance and other funds;
many nuances associated with the position, for example, driver's insurance, etc.

In case of automatic termination of employment relations, the day of dismissal is considered to be the last working day of the employee (Article 84.1 of the Labor Code of the Russian Federation). But since the manager does not immediately learn about the death of a subordinate, especially since it takes time to prepare supporting documents, the official date that will appear in all accompanying papers will be considered the one indicated in the certificate (or in the court decision).

Since the supporting document (certificate) reaches the enterprise later, the employer is forced to prepare the documents “retroactively”. In such a situation this is not a violation.

What date is the order issued?

In order for dismissal to be carried out due to the death of an employee, there must be documentary evidence of the fact of death. The paper is drawn up and provided by the authorized government body. Having received news from the words of other citizens, you should not immediately issue an order. It is mandatory to request a death certificate. Based on this, an order is subsequently issued. If the dismissal process due to the death of an employee was completed without documentation, this will be considered a violation.

The date of dismissal is the date of death of the employee. The order must be issued upon receipt of the supporting certificate. If the event falls on a holiday or weekend, this does not eliminate the need to issue an order. If we set the dismissal date to the moment the certificate is provided, it turns out that the employee continued to work after death.

A similar dismissal procedure is followed in a situation where a person is declared dead. Such a decision is made in court in relation to an untimely absent citizen and disappeared people in conditions that threaten their lives.

On what date is an employment contract canceled?

The fact of death is confirmed officially after registration with the civil registry office or by a court decision (if the citizen has been absent for a long time and there is reason to believe that he has died). The management of the enterprise issues the appropriate order, signs the order, and makes the final payment. Until the relatives bring the employee’s death certificate, it is impossible to sever the employment relationship. It is important to correctly determine the date of termination of the contract.

According to Article 84.1 of the Labor Code of the Russian Federation, which deals with the issue of dismissal due to the death of an employee, the day of termination of the contract is the last date actually worked. An exception is the time when the employee did not work, but his position was retained. In this case, the order is drawn up at the time of receipt of the certificate, but the contract is canceled on the day specified in the document.

Dismissal due to death: entry in the work book

The following entry must be made in the work book of the deceased employee:

Record No. Date Information about hiring, transfer to another permanent job, qualifications, dismissal (indicating reasons and reference to the article, paragraph of the law) Name, date and number of the document on the basis of which the record was made number month year

1	2			3	4
Limited Liability Company "Silk Road" (Silk Road LLC)
4	01	03	2013	Recruited to the information technology department as department head	Order dated March 1, 2013 No. 2/p
5	01	12	2016	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	Order dated December 5, 2016 No. 26/у
Specialist Krylova S.L. Krylova

This is also important to know:
Termination of an employment contract at the initiative of the employee

We draw your attention to the fact that from November 27, 2016, the entry on dismissal in the work book is certified by the employer’s seal only if it is present (Order of the Ministry of Labor dated October 31, 2016 No. 589n, Order of the Ministry of Labor dated October 31, 2016 No. 588n).

Algorithm for the employer

Having received news of the death of an employee, documented by a copy of the death certificate, the employer can begin the dismissal procedure.

How to enter a notice of dismissal due to the death of an employee in the work book?

If the information was received not by the employer himself, but by a lower-level manager who is the immediate superior of the deceased, he needs to submit a memorandum about this fact to management, indicating all the personal data of the retired employee and attaching a copy of the death document.

Further, the procedure is standard and clearly defined by labor legislation and personnel practices.

Issuance of an order (form No. T-8) on dismissal under clause 6, part 1. Article 83 of the Labor Code of the Russian Federation. Naturally, the deceased employee will not be able to sign in the column “I have read the order,” and no one except him has the right to do this. So in this case the line remains empty.
Registration of this order in the register of orders and orders relating to personnel.
An entry is made in the employee’s personal card about the reason for termination of the employment contract with reference to the article of the Labor Code.
Making an entry about dismissal in the work book: the wording is the same as in the personal card.
The accounting department calculates the due payments and enters them into the settlement document T-61.
The work book is given to the relatives of the deceased or, with their written consent, sent to them by mail. There should be a corresponding note about this in the book for recording the movement of work records. Relatives must present a document confirming their relationship. If relatives do not appear or do not express written consent to receive a work book, it must be kept in the archives of the enterprise for at least 3 years, and then destroyed in accordance with a special act.
After signing the statement, relatives are given appropriate cash payments. This should happen no later than a week after the written request for payment accrual. In this case, the statement will be issued to the deceased employee (must contain information about his tariff rate, position, personnel number, etc.), and in the column “Money received” the person to whom it is given, that is, a relative, will sign.

What to do with the work book of a deceased employee

A spouse or one of his relatives can apply for the work book of an employee who has died.

Ask the applicant for a copy of the passport, as well as a document confirming marriage/kinship (for example, marriage certificate, birth certificate).

The work record book of a deceased employee can be issued to a spouse/relative against receipt or, at the request of the applicant, sent to him by mail in a valuable letter with a list of the contents and a receipt.

If no one applied for the work book, then the employer is obliged to keep it for 75 years (clause 664 of the List, approved by Order of the Ministry of Culture of Russia dated August 25, 2010 N 558).

Issuance of documents of the deceased

As a general rule, if no one comes to collect the work book, the employer sends a letter to the place of residence with a notification and a request to appear to receive documents and payment. This action relieves him of administrative and financial responsibility for the delay in issuing the work book.

The case of dismissal due to the death of an employee does not involve sending letters to relatives. The work record book will be kept in the personnel department until it is requested by the person having inheritance rights. These may include the categories listed in the Family Code: spouses, children, parents, including adoptive parents.

In the event that a relative of a deceased employee has expressed a desire to receive a document, the following must be done:

Request a relative's passport.
Request documents confirming family ties with the deceased. This could be: a marriage certificate, a birth certificate. In this case, the change of surname must be traced if the documents are received by the employee’s brother or sister.
Copies of all listed documents must be left in the personnel department and kept in the personal file of the employee dismissed due to death.
Issue a work book to the relative against receipt, in which he indicates his details: last name, first name and patronymic in full. If relatives live in another area, the right to send documents by mail also applies to the owner of the document. To do this, you need to receive a request letter from a relative indicating a request to send a work book to a specific address. The document will be sent in a plastic envelope by registered mail with acknowledgment of receipt and internal inventory. Once returned to the sender, the notice is kept in the employee's personal file.
An appropriate entry is made in the Book of Accounting for the movement of work books and their inserts. “The document was sent by mail upon request, date, signature of the HR employee who sent the work book.” If a relative received the work book in person, he does not sign in the Accounting Book, for this there is a receipt of receipt. Opposite the date of registration of the document in the appropriate column, the HR specialist puts a note that “the document was issued against receipt.”

This is also important to know:
Dismissal of an employee due to loss of trust, article of the Labor Code of the Russian Federation

If the work book of an employee dismissed due to the death is not claimed by anyone, the employer will be obliged to keep it for 50 years, after which it will be sent to the city archive. This period is stipulated in paragraph 43 of the “Rules for the storage and maintenance of work books.”

What to do with a completed work book after the death of an employee

If no one applies for a paper work book, the employer needs to keep it for 75 years or until it is requested (clause 43 of the Russian Government Resolution No. 225 dated April 16, 2003).

When one of the immediate family wishes to receive it, he can write an application for sending it by mail or come for it in person. But first you need to present a document confirming his family ties with the deceased.

When presenting a paper work record book to a relative, you must ask him to write a corresponding receipt. Subsequently, this document can confirm the fact of issue.

If you fill out information about your work activity electronically, at the request of a relative, you should give him the STD-R form.

How to fire an employee due to death: we make payments

The employer must pay the money due to the employee (salary, compensation for unused vacation, etc.) to the family members of the deceased employee or his dependents (Article 141 of the Labor Code of the Russian Federation).
Note that family members include (Article 2 of the Family Code):

spouses;
parents/adoptive parents;
children, incl. adopted.

The above-mentioned persons have 4 months from the date of death of this employee to apply to the employer for receipt of the amounts due to the deceased employee (Clause 2 of Article 1183 of the Civil Code of the Russian Federation). And the employer has a week to pay from the day the family member/dependent submitted the necessary documents (Article 141 of the Labor Code of the Russian Federation). Such documents, in particular, are:

application for payment;
applicant's passport;
document confirming relationship.

If the money for payment was withdrawn from the employer’s account, but no one applied for it within 5 working days, then it must be deposited (3210-Up. 6.5 Bank of Russia Instructions dated 03/11/2014 N).

What other amounts must the employer pay to the relatives of the deceased employee?

A collective/labor agreement or LNA may provide for financial assistance to the relatives of a deceased employee. Also, the employer can pay financial assistance on its own initiative, even if it is not provided for in the above documents.

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In addition, relatives who buried a deceased employee at their own expense can apply to the employer to receive a social benefit for burial, which is paid from the Social Insurance Fund.

Calculation of payments

After issuing the dismissal order, the accounting department must accrue the appropriate payments. The company can pay the accrued amount within 4 months from the date of death of the employee. If during this period the relatives do not apply, then the entire amount is added to the inheritance. If there is no inheritance, then the money remains with the employer.

This is also important to know:
Work upon dismissal: in what cases is it necessary and in what cases can it be avoided?

Relatives, spouses and persons who were dependent on the deceased can receive payments. If there are several applicants, the entire amount is given to the first applicant. If a controversial situation arises, you can invite relatives to come to an agreement or go to court.

The company must pay the entire amount within 1 week after the relatives apply.

A deceased employee is entitled to payments as for a normal dismissal:

salary;
sick leave;
all necessary allowances;
bonuses;
compensation for unused vacation.

In addition to them, financial assistance to relatives or compensation for burial may be awarded for consideration by the management. We will consider the procedure for calculating all payments in the table.

No.	Name of payments	Accrual procedure	Peculiarities
1.	Wage	Payroll continues until the day of death. According to the timesheet, days worked are calculated and wages are calculated. In this case, all allowances, bonuses, etc. are taken into account.	The day of death is not paid.
2.	Vacation compensation	The company is obliged to pay compensation for unused vacation. Accruals are made in accordance with current legislation. If at the time of death the employee was already on leave, which was provided to him in advance, then no one returns the money back.
3.	Sick leave	If a person died during his illness, then the ballot closes on the day of death.	The day of death is not paid
4.	Compensation for burial	It is calculated based on receipts and invoices provided by relatives. This payment can be received by any person who spent his personal savings on funerals.	Amounts to 5740.24 rubles.

Payments to the Pension Fund, compulsory medical insurance and personal income tax from the salary of a deceased employee in 2021

If at the time of the employee’s death his wages for the time worked, as well as compensation for unused vacation, remain unpaid, then these amounts are received by relatives by right of inheritance. Is it necessary in this case to calculate and withhold personal income tax from these amounts and make contributions to funds?

Attention! Payments due to a deceased employee are not subject to personal income tax and contributions to the Pension Fund and compulsory medical insurance are not deducted from them, according to Tax Code Art. 44, clause 3, pp. 3. This opinion was also described in the letter of the Ministry of Finance No. 03-15-06/24374 dated April 24, 2021.

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

Amounts due to a deceased employee and paid to his relatives are not subject to personal income tax (Clause 18, Article 217 of the Tax Code of the Russian Federation). Those. relatives need to pay the full amount, without deducting tax from it.

In addition, these amounts are not subject to insurance premiums.

As for material assistance provided to relatives, it is also not subject to insurance premiums. And personal income tax on material assistance does not need to be withheld provided that it was paid to family members or relatives who lived with the deceased employee (clause 8 of Article 217 of the Tax Code of the Russian Federation, 03-04-06/4-318 Letter from the Ministry of Finance of Russia dated November 14, 2012 N).