Deceased Employee Final Check Calculation
Deceased employee final check calculation.docx revision:3/10/11 1 of 8
Purpose: To outline the process and guidelines for calculation of a deceased employee’s final pay check.
Target Audience: MAU Payroll
SWHOR Payroll Benefits Accounting
Required: nea2trm entry
Final time sheet/report Estate Disbursal form
Notify, via pull log, Statewide Office of Human Resources (SWOHR) to retain any paychecks that have not yet been mailed. Automatic deposits that have already been processed will not be reversed.
Termination processing for any unpaid hours:
The final paycheck gross should include for each pay period:
*Final time sheet/report hours
*All (including the hours over 240) of the accrued annual leave hours (if applicable). Be sure to include the final time sheet/report hours in the calculation of accrued annual leave hours. Use earning code 510 Annual leave payoff.
*All accrued sick leave hours (if applicable). Be sure to include the final time sheet/report hours in the calculation of accrued sick leave hours. Use appropriate Sick Leave code.
If the final paycheck is processed after death in the same calendar year, the deductions should be:
Federal W/H would be -0- Applicable gross would be as normal (needed for W2 reporting)
FICA taxes are deducted normally
Retirement is to be deducted from the final time sheet/report hours paid only
Involuntary deductions (levies, garnishments, child support) are to be reviewed on a case by case basis by Statewide Payroll and Benefit Accounting
Health insurances, FSA’s, Union dues and fees, FIP imputed income charges, life insurance, and TDA’s are to be deducted from the final time sheet/report hours paid only.
Salary advance recovery, accounts receivable deductions, housing deductions, parking, citations/traffic fines/fees, lost keys, and ambulance deductions should be withheld from the final time sheet, annual leave payoff, and sick leave payoff.
Deceased employee final check calculation.docx revision: 3/10/11 2 of 8 Pension is to charge on final time sheet/report hours paid, annual leave payoff and sick
leave payoff up to the annual pension limit.
Do not process any charitable deductions, Wolf card, or College savings plan deductions.
If the final paycheck is processed after death in the following calendar year, the deductions should be:
Federal W/H would be -0- Applicable gross would be as normal (needed for W2 reporting)
FICA taxes would be -0-. Applicable gross would be -0-
Retirement is to be deducted from the final time sheet/report hours paid only
Involuntary deductions (levies, garnishments, child support) are to be reviewed on a case by case basis by SWOHR
Health insurances, FSA’s, Union dues and fees, FIP imputed income charges, life insurance, and TDA’s are to be deducted from the final time sheet/report hours paid only.
Salary advance recovery, accounts receivable deductions, housing deductions, parking, citations/traffic fines/fees, lost keys, and ambulance deductions should be withheld from the final time sheet, annual leave payoff, and sick leave payoff.
Pension is to charge on final time sheet/report hours paid, annual leave payoff and sick leave payoff up to the annual pension limit.
Do not process any charitable deductions, Wolf card, or College savings plan deductions.
After the paycheck has processed through the Adjustment run, notify SWOHR, via pull log, that it is a check for a deceased employee and that it needs to be held in Statewide until it can be released as per procedure.
Forward the partially completed Estate Disbursal form to the appropriate MAU representative at this point for completion. After finishing the form, the MAU representative would send the form with the accompanying documentation to SWOHR.
The MAU should not retain the form for longer than 30 days after the date of death.
A copy of the final status of the Estate Disbursal form should be forwarded to the Regional Payroll Office for their information and files. Releasing the deceased employee’s final check is the responsibility of Statewide Payroll.
Deceased employee final check calculation.docx revision: 3/10/11 3 of 8 Deduct/Charge Deduct/Charge
Ded Code Deduction Name from Final T/S From Lve Payoff 020 Federal Withholding Tax Appl Gross Only Appl Gross Only 023 NRA 17 Inc Type Fed Tax Appl Gross Only Appl Gross Only 024 NRA 18 Inc Type Fed Tax Appl Gross Only Appl Gross Only 025 NRA 19 Inc Type Fed Tax Appl Gross Only Appl Gross Only
030 Fica Medicare Yes Yes
040 Fica Old Age Yes Yes
100 Child Support-Alaska Per SWOHR Per SWOHR 101 Child Support-Out of State Per SWOHR Per SWOHR
170 IRS Levy Per SWOHR Per SWOHR
171 IRS Levy-Anchorage Per SWOHR Per SWOHR
172 IRS Levy-Juneau Per SWOHR Per SWOHR
173 IRS Levy-Ogden Per SWOHR Per SWOHR
174 IRS Levy-Fairbanks Per SWOHR Per SWOHR
183 Garnishment Per SWOHR Per SWOHR
184 Garnishment-Anchorage Per SWOHR Per SWOHR 185 Garnishment-Fairbanks Per SWOHR Per SWOHR 186 Garnishment-Juneau Per SWOHR Per SWOHR 201 Retirement Escrow Deduction Yes No
202 ORP Fidelity Deduction Yes No
203 ORP Fidelity Benefit Yes No
204 ORP Lincoln Deduction Yes No
205 ORP Lincoln Benefit Yes No
206 ORP TIAA-CREF Deduction Yes No
207 ORP TIAA-CREF Benefit Yes No
208 ORP Valic Deduction Yes No
209 ORP Valic Benefit Yes No
212 ORP T3 Fidelity Deduction Yes No
213 ORP T3 Fidelity Benefit Yes No
214 ORP T3 Lincoln Deduction Yes No
215 ORP T3 Lincoln Benefit Yes No
216 ORP T3 TIAA-CREF Deduction Yes No
Deceased employee final check calculation.docx revision: 3/10/11 4 of 8 Deduct/Charge Deduct/Charge
Ded Code Deduction Name from Final T/S From Lve Payoff
217 ORP T3 TIAA-CREF Benefit Yes No
218 ORP T3 Valic Deduction Yes No
219 ORP T3 Valic Benefit Yes No
220 TRS Teachers Retirement Yes No
221 TRS Indebtedness Pre-Tax Yes No
222 TRS Retro Yes No
223 TRS Reinstatement Yes No
224 TRS Arrearage Yes No
225 TRS Teachers Ret Defined Contr Yes No 230 PERS Public Emp Retirement Yes No 231 PERS DB Vol Savings Post-Tax Yes No
232 PERS Indebtedness Pre-Tax Yes No
233 PERS Reinstatement Yes No
234 PERS Arrearage Yes No
235 PERS Retire Def’d Contribution Yes No
240 Retirement Sabbatical/Repay Yes No
245 Civil Service Retirement Yes No
350 A-12 Employee HC Deluxe Yes No
351 A-9 Employee HC Deluxe Yes No
352 A-Spouse HC Deluxe Yes No
353 A-Child/Dep HC Deluxe Yes No
354 A-Fam HC Deluxe Yes No
356 A-Spouse FIP HC Deluxe Yes No
357 A-Child/Dep FIP HC Deluxe Yes No
358 A-Family FIP HC Deluxe Yes No
359 A-FIP HC Tax Benefit Deluxe Yes No
360 B-12 Employee HC Standard Yes No
361 B-9 Employee HC Standard Yes No
362 B-Spouse HC Standard Yes No
363 B-Child/Dep HC Standard Yes No
364 B-Fam HC Standard Yes No
366 B-Spouse FIP HC Standard Yes No
367 B-Child/Dep FIP HC Standard Yes No
Deceased employee final check calculation.docx revision: 3/10/11 5 of 8
Deduct/Charge Deduct/Charge
Ded Code Deduction Name from Final T/S from Lve Payoff
368 B-Family FIP HC Standard Yes No
369 B-FIP HC Tax Benefit Standard Yes No
370 C-12 Employee HC Economy Yes No
371 C-9 Employee HC Economy Yes No
372 C-Spouse HC Economy Yes No
373 C-Child/Dep HC Economy Yes No
374 C-Fam HC Economy Yes No
376 C-Spouse FIP HC Economy Yes No
377 C-Child/Dep FIP HC Economy Yes No
378 C-Family FIP HC Economy Yes No
379 C-FIP HC Tax Benefit Economy Yes No
395 Government Insurance Yes No
401 FSA Health Care Yes No
406 FSA Child Care Yes No
430 Accidental Death & Dismemberme Yes No 450 Supplemental Life - 12 month Yes No 460 Supplemental Life - 9 month Yes No 500 Pension Default - Fidelity Yes Yes
520 Pension - Fidelity Yes Yes
521 Fidelity Prior Yr Pension Adj Yes Yes
525 Pension - Valic Yes Yes
526 Valic Prior Yr Pension Adj Yes Yes
530 Pension - Lincoln Yes Yes
531 Lincoln Prior Yr Pension Adj Yes Yes
535 Pension - TIAA-CREF Yes Yes
536 TIAA Prior Yr Pension Adj Yes Yes
600 ACCFT Agency Fee Yes No
610 CEA Dues/Full Yes No
611 CEA Initiation Fee Yes No
612 CEA EPIC Deduction No No
613 CEA Agency Fees Yes No
615 UNAC Dues Yes No
Deceased employee final check calculation.docx revision: 3/10/11 6 of 8 Deduct/Charge Deduct/Charge
Ded Code Deduction Name from Final T/S from Lve Payoff
616 UNAC Agency Fee Yes No
620 United Academics-Adjuncts Yes No
621 UNAD Adjunct Agency Fees Yes No
650 A-12 Un Emp HC Deluxe Yes No
651 A-9 Un Emp HC Deluxe Yes No
652 A-Un Spouse HC Deluxe Yes No
653 A-Un Chd/Dep HC Deluxe Yes No
654 A-Un Family HC Deluxe Yes No
656 A-Un Spouse FIP HC Deluxe Yes No
657 A-Un Chd/Dep FIP HC Deluxe Yes No
658 A-Un Family FIP HC Deluxe Yes No
659 A-Un FIP HC Tax Benefit Deluxe Yes No
660 B-12 Un Emp HC Standard Yes No
661 B-9 Un Emp HC Standard Yes No
662 B-Un Spouse HC Standard Yes No
663 B-Un Chd/Dep HC Standard Yes No
664 B-Un Fam HC Standard Yes No
666 B-Un Spouse FIP HC Standard Yes No 667 B-Un Chd/Dep FIP HC Standard Yes No 668 B-Un Family FIP HC Standard Yes No 669 B-Un FIP HC Tax Benefit Standard Yes No
670 C-12 Un Emp HC Economy Yes No
671 C-9 Un Emp HC Economy Yes No
672 C-Un Spouse HC Economy Yes No
673 C-Un Chd/Dep HC Economy Yes No
674 C-Un Fam HC Economy Yes No
676 C-Un Spouse FIP HC Economy Yes No 677 C-Un Chd/Dep FIP HC Economy Yes No 678 C-Un Family FIP HC Economy Yes No 679 C-Un FIP Tax Benefit Economy Yes No
701 Salary Advance - SW Yes Yes
702 Salary Advance - UAA Yes Yes
703 Salary Advance - UAF Yes Yes
Deceased employee final check calculation.docx revision: 3/10/11 7 of 8 Deduct/Charge Deduct/Charge
Ded Code Deduction Name from Final T/S from Lve Payoff 704 Salary Advance - UAS (Juneau) Yes Yes 725 Accounts Receivable - UAS Yes Yes
730 Accounts Receivable-UAA Yes Yes
735 Accounts Receivable - PWS Yes Yes
740 Accounts Receivable - NW Yes Yes
790 Auto Deposit Refund Yes Yes
800 Taxable Life Insurance Benefit Yes Yes 805 Taxable Relocation Benefit Yes Yes 810 Personal use of UA vehicle Yes Yes
811 Taxable Mileage Benefit Yes Yes
815 Taxable Tuition Yes Yes
820 Taxable Housing Benefit Yes Yes
825 Taxable Travel Benefit Yes Yes
830 Miscellaneous Taxable Benefit Yes Yes
840 Cell Phone Allowance Yes No
860 Housing Deduction - UAF Yes Yes
861 Housing Deduction - Palmer Yes Yes 865 UAF Rec Center Fee Deduction No No 868 UAS Rec Center Fee Deduction No No
870 Traffic Fines/Fees - UAF Yes Yes
875 Ambulance - UAF Yes Yes
880 Lost Keys - UAF Yes Yes
885 Parking - UAF Yes Yes
890 Parking Gold Decal - UAF Yes Yes
893 Traffic Citations-UAA Yes Yes
895 Parking-UAA Yes Yes
901 United Way - PWS No No
902 United Way - Fairbanks No No
903 United Way - Kenai No No
904 United Way - Anchorage No No
905 United Way - South East No No
906 United Way – Matanuska-Susitna No No
Deceased employee final check calculation.docx revision: 3/10/11 8 of 8 Deduct/Charge Deduct/Charge
Ded Code Deduction Name from Final T/S from Lve Payoff
910 Hospital Fund - UAF No No
916 UAF Bearbucks/Polar Exp Card No No
917 UAS Whale Card No No
921 Foundation 1 No No
922 Foundation 2 No No
923 Foundation 3 No No
924 Foundation 4 No No
925 Alaska Community Share No No
930 Athletics No No
945 AK Voluntary Health Agency No No
961 UAF Alumni Association No No
962 UAS Alumni Association No No
965 UA College Savings Plan No No
ADJ Adjustment Yes Yes
T01 TDA TIAA-CREF Yes No
T02 TDA Valic Yes No
T03 TDA Vanguard Yes No
T04 TDA Lincoln Financial Group Yes No
T06 TDA AXA Equitable Yes No
T07 TDA Northern Life (ING) Yes No
T10 TDA Templeton Yes No
T14 TDA Horace Mann Yes No
T16 TDA American Fund Group Yes No
T17 TDA Fidelity Group Yes No
T19 TDA Oppenheimer Investments Yes No T20 TDA W&R Advisors Fund Yes No
T28 TDA T Rowe Price Yes No
T29 TDA PFS Investments Inc. Yes No
