When an employment ends

Arrears payments to a deceased employee

If an employee dies, the employer should include any arrears of pay they may be due, if known, on the final payroll submission.

Arrears payments to personal representatives

An employer might make a payment to the deceased person’s personal representative(s) after they have input a cessation date on the payroll submission. If this occurs the employer must:

Published: 22 December 2025 Print this page

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