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Beneficiary Payments

Directive Statement

This directive establishes the proper methods of administering beneficiary payments in the event of an employee’s death.

Procedures

  1. In the event of an employee’s death, the employee’s department should notify Human Resources Benefits immediately by emailing benefits@ufl.edu and provide the following information:
    • Employee name
    • UFID
    • Date of death
    • Contact information for next of kin
    • Departmental contact information
  2. 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
  3. The department submits an ePAF for leave cashout using the steps in the UF HR Toolkit – Leave Cash-Out
  4. The beneficiary payments are processed approximately five working days after receipt of the documents by Payroll Services.
  5. 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
  6. After the payment has been processed the check will be mailed to the current mailing address in the system.

Last Reviewed

05/01/2020: reviewed content

Toolkits

UF HR Toolkit – Leave Cash-Out

Contacts

Payroll Services: (352) 392-1231

Benefits: (352) 392-2477

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