When an employee
passes away, the agency must complete the following tasks:
CHOP Request for final pay
Pay: Pay employee for all time worked since last pay
period (regular, shift, overtime, etc.), all unused annual leave
up to maximum of accrual rate, and ¼ of unused sick leave up to
maximum accrual of 360 hours. (See
Personnel Rules pg 30)
Current month health, dental, and life insurances
(current payment is for current month’s coverage)
Local Occupational Privilege Tax (if applicable)
401k and 457. The money will go the beneficiary
listed on the plan.
Do NOT Deduct:
PERA Life Insurance: GTN 059 (current payment is for next
Federal Taxes: per the IRS, final payments to deceased
employees are not subject to income tax, only Medicare tax.
State Taxes: per the Department of Revenue, any income
that is not taxable under Federal regulations is not taxable for
Write the date of death and the beneficiary’s name and
address on the CHOP Request.
The beneficiary for the final paycheck is generally the
same person listed as the life insurance beneficiary. If there
is confusion, try speaking to the emergency contact listed on
Personnel Inquiry, Screen 5.
Fax the CHOP request to Central Payroll, 303-866-4138,
Attn: Deceased CHOP
CPPS Changes in Personnel Update Screens (Screen 01)
Personnel Action Data Screen (Screen 3): Change the
status to ‘T’ for terminated using the date of death. The
separation reason should be 80 (without survivors) or 81 (with
Job Screen (Screen 4): Stop date the job as of the last
day of the prior pay period. (Example: if a monthly employee
dies on February 17th, the stop date should be
Personal Data Screen (Screen 5): Change name to LAST
DEC’D,FIRST (no space between the comma and the employee’s
first name). Change the address to the beneficiary’s address.
Payroll Timing Issues:
If a payroll is processing and the employee is in a
batch, please delete the lines from the batch and adjust the
batch header. If this happens on the day that payroll is
processing, please contact the Garnishment Desk in Central
Payroll (303-866-5804) to make the deletion and the correction
to the batch header.
If the employee passes away after payroll has run but
before payday, please contact the Direct Deposit Desk in
Central Payroll (303-866-5805) to cancel the advice.