APA's Top Payroll Questions & Answers for 2020 - 43

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APA's Top Payroll Questions & Answers for 2020

Payment of final paycheck for deceased employee

Q.

One of our employees recently passed away. We are planning to pay
the employee's final check through our Accounts Payable department,
and they are looking for a Form W-9 from the employee's estate. Is this
the procedure that should normally be followed?

A.

Obtaining a Form W-9 is advisable. You also need to research both
federal and state requirements before making this payment. Federal
income and employment tax (social security, Medicare, and FUTA tax)
treatment and reporting obligations for wages paid after an employee's
death depend on when the wages are paid in relation to the employee's
death. Under federal law (see The Payroll Source®, §3.4-30), the
following basic rules apply:
*	 If an employee dies after receiving a paycheck but before
cashing it, the employer must reissue the check to the
employee's personal representative for the same net
amount, since income and employment taxes were properly
withheld, and report the wages and amounts withheld on the
deceased's Form W-2, Wage and Tax Statement.
*	 If wages are paid to a deceased employee's estate or legal
representative after the employee dies but in the year of
death, the wages are not subject to federal income tax

43

Paying the Employee

This possible solution for the problem, again, is dependent upon
the requirements of state law. APA's Guide to State Payroll Laws is an
excellent resource for investigating state laws on this subject. Section
2.7 details the payment of unclaimed wages, along with the associated
reporting and recordkeeping requirements. Section 2.2 outlines state
wage payment methods and pay statement requirements, noting that
39 states now permit employers to use paycards to pay employees.
State laws specific to paycards are covered in §2.9, while state
provisions concerning direct deposit are covered in §2.8.


https://bookshelf.americanpayroll.org/state_payroll/ https://bookshelf.americanpayroll.org/state_payroll/ https://bookshelf.americanpayroll.org/state_payroll/ https://bookshelf.americanpayroll.org/state_payroll/ https://bookshelf.americanpayroll.org/state_payroll/ https://bookshelf.americanpayroll.org/state_payroll/ https://bookshelf.americanpayroll.org/payroll_source/

APA's Top Payroll Questions & Answers for 2020

Table of Contents for the Digital Edition of APA's Top Payroll Questions & Answers for 2020

Table of Contents
APA's Top Payroll Questions & Answers for 2020 - Intro
APA's Top Payroll Questions & Answers for 2020 - Cover1
APA's Top Payroll Questions & Answers for 2020 - a
APA's Top Payroll Questions & Answers for 2020 - b
APA's Top Payroll Questions & Answers for 2020 - c
APA's Top Payroll Questions & Answers for 2020 - Table of Contents
APA's Top Payroll Questions & Answers for 2020 - e
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