How to fire an employee due to death in 2021 and 2021

Sometimes the reasons for termination of an employment agreement depend on external circumstances, for example, dismissal due to the death of an employee is one such case. Moreover, this situation is not unique, especially for enterprises with tens of thousands of employees. Of course, this topic is quite delicate, but such a situation is provided for by law and it takes into account the interests of not only the employer, but also, first of all, the relatives of the deceased, and correct registration of such an incident is simply necessary.

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.

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Question:

How to submit a SZV-TD report in connection with the death of an employee, if the date of drawing up the dismissal order is several days later than the date of dismissal of the employee

How to issue a dismissal order due to the death of an employee

Lawyer's answer

Issue an order to terminate an employment contract due to death in the same way as for dismissal for other reasons. The only difference will be in the date of issue of the order and the date of termination of the employment contract, because, as a rule, the employer does not immediately learn about the death of an employee. Therefore, the date of publication and the date of termination of the employment contract in the order are different. We'll talk about this below.

As a rule, order form N T-8 is used to formalize the termination of an employment contract due to the death of an employee. But you can also use your own order form.

Since it is impossible to familiarize the employee with the order against signature, then at the bottom of the order make an appropriate entry about this - “it is impossible to familiarize with the order due to the death of the employee” (Part 2 of Article 84.1 of the Labor Code of the Russian Federation).

Let's take a closer look at how to fill out an order using the unified form N T-8. Please keep these guidelines in mind if you are using your own order form.

How to fill out a dismissal order in Form N T-8 due to the death of an employee

When filling out an order in form N T-8, you can use the Instructions for the use and completion of forms of primary accounting documentation for recording labor and its payment (approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1). Please note the following:

In the “dismiss” line, indicate the date of death of the employee (as discussed above).

In the “Date of Compilation” line, we recommend indicating the day you received the document on the basis of which you are drawing up the order. You can record such a date, as we said above, in an act or in the journal of incoming correspondence.

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).

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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?

Order

Any fact indicating termination of the employment relationship must be confirmed by order. The order is drawn up by the HR manager and signed by the manager. This document is drawn up in two copies, one of which is issued to the employee, the second is signed by the employee and filed in a personal file. This document is the basis for calculations in accounting. The accounting department makes calculations based on it.

In cases where the employment relationship has to be terminated due to the death of an employee, this procedure is carried out in a slightly different way.

The execution of the order is made in the form NT-8. When filling out the order, you must indicate the reason, in this situation the death of the employee and a reference to Article 83, part 1, paragraph 6. The document used to base the order indicates the death certificate number and date.

Download a sample order in MS Word format.

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.

The procedure for dismissing an employee and the main reasons

The process of dismissing an employee is regulated by the norms of the Labor Code of the Russian Federation, as well as personal and collective agreements and the rules established in the organization.

Termination of labor relations occurs in several ways:

At the will of the employed person. Then the initiator of the process is the employed person, who independently, at his own request, submits an application to the director of the organization or the head of the department. You must contact your employer with this requirement 14 days before the expected date of dismissal from your position. During this period, the application can be withdrawn if an order has not been issued before. The employer has the right to release the employed person before this period. Also, this period is not taken into account if the employer violated the terms of the employment agreement or committed actions that violated the rights of the employed person.
Cancellation of a contract by mutual consent of the parties to legal relations. Participants in legal relations regulated by articles of the Labor Code independently establish the terms for releasing a person from official obligations.
Cancellation of the agreement at the request of the employer. The employer, if there are compelling reasons specified in the regulations, may terminate the transaction on his own initiative. Then the employee's consent is not required. Basically, dismissal at the initiative of the employer occurs when employees violate labor discipline, established safety rules, or due to staff reduction.
Termination of a contract due to factors independent of the wishes of the participants in legal relations: restriction of a citizen’s legal capacity, recognition of him as dead or missing, or his death.

Labor legislation protects the rights and interests of both employers and employees. Therefore, the employer has the right to terminate employment contracts only if there are compelling reasons. Removal of an employed person without the grounds specified in the law or contract is not permitted. Otherwise, the person whose rights have been violated may file a lawsuit.

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.

Recipients

All due payments must be received by dependents or close relatives, these are considered to be:

Husband or spouse.
Children (including those who were adopted.).
Parents (also adoptive).

Relatives must submit an application requesting the release of all payments due, a document confirming relationship and identity, an employee’s death certificate, a death certificate in form 33 from the registry office.

The company must make all payments within seven days.

Termination of an employment relationship due to the death of an employee is a difficult process, both legally and morally. But if such an unpleasant incident occurs at your enterprise, you will be familiar with how to terminate the employment relationship with a deceased employee, observing all the letters of the law.

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

Dismissal procedure

The standard dismissal process follows the following scheme: if at the employee’s will, he writes a statement fourteen days in advance. When the initiator is an employer, a two-month notice is sent. If an employee grossly violates labor discipline, he is fired for these violations. An act is drawn up regarding this, the employee is required to provide written explanations, and when the explanations are unconvincing, a dismissal order is drawn up.

In all these cases, an order is issued at the enterprise. On the last working day, considered the day of dismissal, the employee receives paycheck money and a work book. Settlement money includes: salary for time worked, bonus, allowance, various incentives, compensation for unused vacation.

Under certain circumstances, severance pay is payable. If the employee does not show up for documents, the HR service must send a letter asking him to come for documents or give written permission to send them by mail. According to this scheme, termination of an employment contract cannot occur due to the death of an employee, since there is no possibility of writing a statement. In this case, an order is issued.

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.

Basic mistakes

When terminating an employment contract with a deceased employee, the employer may make a number of mistakes that will subsequently negatively affect its activities. Among the most common mistakes it is worth highlighting:

dismissal of an employee without the availability of relevant documents or with oral notification from relatives;
Incorrect dates on the order. It is unacceptable to indicate the employee's last working day as the day of dismissal. This is due to the fact that on that day the employee was still alive and dismissal under Art. 83 of the Labor Code of the Russian Federation will be unlawful;
use of the word "dismiss". This formulation will be considered erroneous, since you can fire an employee who is alive. Upon the death of a citizen, the contract that was concluded during his lifetime is terminated.

It is important to know! If after some time a person who is considered dead by a court decision turns up and challenges this document, then the employer is obliged to fully reinstate him in his position.

Dismissal due to the death of an employee is quite common, especially in enterprises with a large staff. In such a situation, the employer is obliged to comply with all the norms prescribed in the current legislation.

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

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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).

The legislative framework

Dismissal can be described as the process of terminating the labor relationship between an employee and an employer. Under these circumstances, employees receive all documentation and a full settlement with all due payments.

First of all, let’s get acquainted with the general reasons on the basis of which this agreement is terminated:

Mutual consent of the employee and employer.
Initiative of any party, including:
Leader's initiative.
The employment relationship cannot continue because:
Circumstances that are beyond the control of both parties.
Labor discipline was violated.
The employee refuses to continue the employment relationship, including:
Certain terms of this agreement have been changed.
Refusal by an employee of another position due to health reasons, or of work assigned to him that requires a medical certificate. The inability of the employer to provide the employee with appropriate work.

A case involving termination of employment due to the death of an employee falls under the third point. The employment relationship cannot continue due to circumstances beyond the control of both parties.

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.”

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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.”

Additional notices

Sometimes it is necessary to notify third parties that an employment contract has been terminated:

bailiffs and debt collectors, if alimony or other amounts were withheld from the employee’s salary under a writ of execution. This must be done within three days (Article 11 of the RF IC). It is also necessary to return the document on which the deductions were made;
military commissariat, if the employee was registered with the military. Two weeks are allotted for this (clause 32 of the Decree of the Government of the Russian Federation No. 719).

The notice is sent by registered mail. It is advisable to keep the postal receipt as proof that the shipment was made on time. Otherwise, the organization may be subject to an administrative fine.

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: salary, compensation and assistance

As for wages, vacation pay and other payments, they should be paid to close relatives: spouse, children, parents (Article 141 of the Labor Code of the Russian Federation). Dependents of the deceased at the time of death, for example, persons under his guardianship, are also entitled to receive this money. Salaries can be received within 4 months from the date of death of the employee, as defined in Article 1183 of the Civil Code of the Russian Federation. This means that the employee’s relatives must have time to contact the employer within this period. From the moment of such an application, the entire due amount must be paid out within a week. To receive you will need:

statement;
applicant's passport;
document on relationship (marriage, birth or adoption certificate).

In addition, relatives may be entitled to financial assistance. This must be provided for by the terms of the employment or collective agreement. The employer can also arrange such a payment by its internal act. In some cases, at the place of work of the deceased, it is also possible to receive a social benefit for funeral, which is paid from the Social Insurance Fund.

In accordance with the provisions of Article 217 of the Tax Code of the Russian Federation, all money earned by a deceased person after his dismissal is not subject to personal income tax. Therefore, you need to hand over the entire amount without deductions. Insurance premiums for such payments are also not charged.

How to dismiss an employee due to death: sample order

Legal documents

Article 83 of the Labor Code of the Russian Federation. Termination of an employment contract due to circumstances beyond the control of the parties
Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1
Decree of the Government of the Russian Federation of April 16, 2003 N 225
Article 141 of the Labor Code of the Russian Federation. Issuance of wages not received by the day of the employee’s death
Article 1183 of the Civil Code of the Russian Federation. Inheritance of unpaid amounts provided to a citizen as a means of subsistence
Article 217 of the Tax Code of the Russian Federation. Income not subject to taxation (exempt from taxation)

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.

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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.

Results

The death of a subordinate imposes certain obligations on his employer. The management of the enterprise must take the following organizational measures:

Issue an order stating that the employment contract has terminated. One reason is given - the death of an employee, the basis is the provisions of clause 6 of Art. 83 TK. The date of termination of the relationship given in the order must fully correspond to the date of death.
Draw up a work book by making the appropriate entry and hand over the document to the employee’s relatives or friends.
Pay relatives or loved ones the money that is due to the employee for the period worked until death, as well as funeral benefits. Payment deadlines must be within the law.

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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).