This directive establishes the proper methods of administering beneficiary payments in the event of an employee’s death.
- In the event of an employee’s death, the employee’s department should notify Human Resources Benefits immediately by emailing email@example.com and provide the following information:
- Employee name
- Date of death
- Contact information for next of kin
- Departmental contact information
- The following will be paid to the decedent’s beneficiary, estate, or as otherwise provided by law:
- Any accrued wages
- Accrued annual leave
- Applicable sick leave
- Any overtime or special compensatory leave
- Applicable employee paid benefit
- The department submits an ePAF for leave cashout using the steps in the UF HR Toolkit – Leave Cash-Out
- The beneficiary payments are processed approximately five working days after receipt of the documents by Payroll Services.
- For all payments, please note the following information:
- Federal withholding tax is not withheld from payments made to beneficiaries
- Beneficiary wage payments which are made in a year subsequent to the year of the employee’s death are not subject to FICA taxes
- Beneficiary payments made in the same year as the employee’s death are subject to FICA taxes
- After the payment has been processed the check will be mailed to the current mailing address in the system.
01/31/2021: reviewed content
Payroll Services: (352) 392-1231
Benefits: (352) 392-2477