When an employment ends
Arrears payments to a deceased employee
The information on this page refers to your current obligations. For your obligations before 1 January 2019, please see the Employers Guide to PAYE.
If your employee dies you should include any arrears of pay they may be due, if known, on the final payroll submission.
Arrears payments to personal representatives
You might make a payment to the deceased person’s personal representative(s) after you have input a cessation date on payroll submission. If so you must: