Contents

• Update National Insurance Category
• End Employment
• Complete the Pay Run
• Submit FPS to HMRC

Update National Insurance Category

Change the employee’s NI Category to X.
This ensures that National Insurance deductions stop from the final pay.

End Employment

Record the employee’s Leaving date as the date of death.
This officially ends their employment in the system.
Please review End an Employment guide for steps on how to make an employee a leaver.

Complete the Pay Run

When you process the employee's final pay and complete the pay run, the system will generate a P45 as it does for any leaver.

Submit FPS to HMRC

Submit the Full Payment Submission (FPS) to HMRC as normal.
This ensures HMRC is advised of the Employment End Date.

Please find the HMRC guidance here: https://www.gov.uk/what-to-do-when-an-employee-dies/paying-employee-died