In the event of the death of an employee, the payments due to him must be given to his relatives after they provide the relevant documents. The employer is obliged to pay wages within a week from the date of submission of documents. In addition to wages, the employer must pay family members compensation for all unused vacations. If an employee took his vacation in advance, then there is no need to make a deduction. Insurance premiums and personal income tax are not calculated on the salary of a deceased employee.

The basis for this position is given below in the materials of the Glavbukh System.

1. Recommendation: What payments are due to family members of a deceased employee?

Pay the family members of the deceased employee the salary they did not receive, as well as compensation for the vacation they did not use.

To receive it, relatives must present at the employee’s former place of work:

• documents confirming the fact of his death;
• documents confirming relationship (for example, marriage or birth certificate);
• application for payment of wages due to an employee.

The employer is obliged to pay wages within a week from the date of submission of documents. This procedure is provided for in Article 141 of the Labor Code of the Russian Federation.

In addition, compensate family members of the deceased employee for unused vacation time. The fact is that in all cases of termination of an employment contract provided for in Article 77 of the Labor Code of the Russian Federation (including due to death), the day of dismissal is considered the last day of work of the employee (Part 3 of Article 84.1 of the Labor Code of the Russian Federation). And upon dismissal, employees must be paid monetary compensation for all unused vacations (Article 127 of the Labor Code of the Russian Federation).

Ivan Shklovets,

Deputy Head of the Federal Service for Labor and Employment

2. Article: Remuneration for work and rest

Who should receive the salary of a deceased employee?

T.Yu. Rogova, lawyer, member of the Chamber of Tax Advisors

Unfortunately, there are situations when an employee of an institution dies. The amounts not received by him should be given to relatives. Moreover, as the financiers explained, the institution does not need to withhold tax from such funds*.

Who should I give the amount to?

Wages not received by the day of the employee’s death, according to Article 141 of the Labor Code of the Russian Federation, are issued to members of his family or to a person who was dependent on the deceased employee on the day of his death.

Documentary confirmation

Demands for payment of wages of a deceased employee must be submitted within four months from the date of his death (Article , , paragraph 2 of Article 1183 of the Civil Code of the Russian Federation). In this case, the employer is presented with the following documents:

• employee's death certificate;
• documents proving the identity of the applicant, as well as confirming the fact of relationship with the employee (if the identity document does not contain the necessary information) and/or being a dependent;
• written application for payment.

There is no prescribed application form.

What does the payment include?

No later than a week from the date of receipt of these documents, the employer must pay wages not received on the day of the employee’s death.

This payment includes all those amounts that are traditionally paid upon dismissal (for example, at one’s own request), including:

• wages, which include salary, as well as compensation and incentive payments (additional payments, allowances, bonuses);
• compensation for unused vacation (clause 33 of the Rules on regular and additional vacations, approved by the People's Commissar of the USSR on April 30, 1930, No. 169). If at the time of dismissal due to death the employee took vacation in advance, then deductions for unworked vacation days, in accordance with paragraph 6 of Article 83 and Article 137 of the Labor Code of the Russian Federation, are not made;
• disability benefit if the employee was ill before his death and the benefit was not paid to him (Part 5 of Article 15 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” ).

Please note: the employing institution does not have the obligation of a tax agent to withhold personal income tax from the amounts of remuneration accrued to a deceased employee, as well as when they are paid to members of his family. This approach is argued in the letter of the Ministry of Finance of Russia dated January 30, 2013 No. 03-04-06/4-28.

Transferring money to a notary

If the amounts due to the deceased are not claimed by his relatives or dependents within four months from the date of the employee’s death, then they are subject to inclusion in the inheritance in accordance with paragraph 3 of Article 1183 of the Civil Code of the Russian Federation.

The employer can transfer these funds to the notary's deposit in accordance with Article 327 of the Civil Code of the Russian Federation.

In practice, there are also situations when several relatives of the deceased apply to the employer for a salary that was not received on the day of the employee’s death.

It should be noted that the current legislation does not regulate which of them should be paid wages. Therefore, the employer has the right to issue it to the first family member who contacts him or the person who was dependent on the deceased employee on the day of death.

However, in order to avoid participation in litigation with heirs, it is more advisable to transfer the amount of salary not received by the day of the employee’s death to the notary’s deposit.

The right to do this to the employer is granted by subparagraph 3 of paragraph 1 of Article 327 of the Civil Code of the Russian Federation.

Depositing money (or securities) to a notary or court deposit is considered fulfillment of an obligation.

Important to remember
Money due to a deceased employee is paid to his relatives (family members or dependents) upon their application accompanied by documents confirming the relationship.

3. Recommendation: Is it necessary to withhold personal income tax from wages and compensation payments accrued to a deceased employee? The tax agent institution pays unclaimed amounts to the relatives of the deceased

No no need.

As a general rule, wages and other payments (compensation for unused vacation, temporary disability benefits, etc.) accrued to an employee, but not received by him in connection with death, are issued to members of his family or to a person who was dependent on the deceased employee for the day his death (Article 141 of the Labor Code of the Russian Federation, paragraph 1 of Article 1183 of the Civil Code of the Russian Federation). However, the heirs are obliged to repay the debt of the testator (within the limits of the inherited property) only for transport tax, land tax and personal property tax. This is stated in subparagraph 3 of paragraph 3 of Article 44 of the Tax Code of the Russian Federation.

Repayment by heirs of the personal income tax debt of a deceased employee is not provided for by law. In this case, the obligation to pay this tax ceases with the death of a person or in connection with his recognition as dead (subclause 3, clause 3, article 44 of the Tax Code of the Russian Federation).

Income received from a citizen by way of inheritance (except for remuneration under copyright contracts) is not subject to personal income tax (Clause 18, Article 217 of the Tax Code of the Russian Federation). Thus, the tax agent has no grounds for withholding personal income tax on income accrued to a deceased employee and paid to his heirs. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated March 21, 2013 No. 03-04-08/8809, dated January 30, 2013 No. 03-04-06/4-28, dated June 4, 2012 No. 03-04- 06/3-147 and the Federal Tax Service of Russia dated August 30, 2013 No. BS-4-11/15797.

Since income accrued to a deceased employee, but not received by him in connection with death, is not subject to personal income tax, there is no need to include it in the certificate in Form 2-NDFL, which the tax agent institution will have to submit to the tax office at the end of the year.

Sergey Razgulin,

Actual State Councilor of the Russian Federation, 3rd class

4. Recommendation: Is it necessary to charge insurance premiums for payments in favor of a deceased employee? The employee worked in the institution under an employment contract

No no need.

One of the conditions for calculating contributions for compulsory pension (social, medical) insurance for amounts paid to citizens is that the institution has labor relations with these persons (Part 1, Article 7 of Law No. 212-FZ of July 24, 2007) . At the same time, the purpose of calculating contributions is to create sources for financing personal insurance payments guaranteed by the state upon the occurrence of certain insured events (retirement, illness, temporary disability due to maternity, etc.).

With the death of an employee, the labor relationship between him and the institution is terminated (clause 6, part 1, article 83 of the Labor Code of the Russian Federation). In addition, after the death of an employee, it becomes impossible to exercise his personal rights to receive insurance coverage - payment of a pension, payment of sick leave benefits, free medical care. The calculation of insurance premiums after the death of an employee would contradict the basic principle of compulsory insurance - the creation of an individual financial reserve intended for use by the insured person in certain circumstances. Therefore, if at the time of accrual of payments the institution has information about the death of an employee, these payments should not be subject to insurance premiums. For example, there is no need to accrue contributions on the amount of salary accrued to the employee for the month in which he died.

Similar clarifications are contained in the letter of the Ministry of Labor of Russia dated February 20, 2013 No. 17-3/292.

Lyubov Kotova,

Deputy Director of the Department of Social Insurance Development of the Ministry of Labor of Russia

* This is how part of the material is highlighted that will help you make the right decision.

Sincerely,

Evgenia Sherchenkova

expert of the Glavbukh System

Answer approved

Natalia Zorina

Leading expert of the Glavbukh System

The salary of a deceased employee is paid to his family members and dependents. Four months are allotted for this if we are talking about family members of the employee and his dependents. Compensation must be paid for unused vacation.

To whom can the wages of a deceased employee be paid?– Members of his family, dependents.

How much time is allocated for this?– Four months if we are talking about family members of the employee and his dependents.

Do I need to pay compensation for unused vacation?- Yes.

One of the grounds for termination of an employment contract is the death of an employee, as well as recognition of him as dead or missing (Article 83 of the Labor Code of the Russian Federation). In such a situation, the employer needs to correctly determine who exactly should pay the deceased’s salary, as well as other amounts due to him. If the mentioned income is paid to the wrong person, the dispute may go to court.

Who should I pay?

Salaries not received by the day of the employee’s death are issued to members of his family or to a person who was dependent on the deceased on the day of his death (Article 141 of the Labor Code of the Russian Federation). Family members include the spouse, parents (adoptive parents) and children (including adopted children) (Article 2 of the Family Code). Let us note that only one who is in a marriage registered with the civil registry office is considered a spouse (Article 10 of the Family Code). If the marriage has not yet been registered or has already been dissolved, despite the fact of cohabitation with the employee on the day of his death, the person has no right to claim the salary of the deceased.

Express interview

Answers questions Igor DUDOLADOV,
Head of the Department of Supervision and Control on Remuneration Issues of the Department of Supervision and Control over Compliance with Labor Legislation of Rostrud.

– Is the employer obligated to share the wages due to the deceased if two or more eligible people (for example, mother and spouse) applied for it at the same time?

– The Labor Code does not contain instructions on the order in which the amount not received by the day of the employee’s death should be given to the persons specified in Article 141 of the Code.

In this situation, the employer is not obliged to divide the salary of the deceased employee and can give it to either the mother or the spouse of the deceased employee if these persons have submitted documents confirming the fact of their relationship as a family member or the fact of a family relationship. The employer is obliged to pay the due funds no later than a week from the date of submission of such documents.

– Let’s assume that the employer was simultaneously contacted by the mother of the deceased, as well as by the ex-wife, who did not live with the employee at the time of death, but was raising his children. The ex-wife does not work, was not a dependent of the deceased, but received alimony for the maintenance of children.

– The ex-wife is not a member of the family of the deceased employee, therefore the employer has no obligation to such person to pay wages not received on the day of the employee’s death, with the exception of payments related to the collection of alimony for minor children.

– What should an employer do?

– In both cases, if there is a controversial relationship on this issue, the decision must be made either by the applicants themselves or by the judges.

When are salaries paid?

Demands for payment of wages, as well as other amounts due to the deceased, must be presented to the obligated persons (in this situation, the employer) within four months from the date of opening of the inheritance, that is, from the date of death of the citizen (Clause 2 of Article 1183 of the Civil Code of the Russian Federation) . When a citizen is declared dead, the day of opening the inheritance is the day the court decision on this comes into legal force, and if the day of the citizen’s death is recognized as the day of his expected death, the day of death specified in the court decision (Article 1114 of the Civil Code of the Russian Federation).

The employer must issue wages no later than a week from the date of receipt of the relevant documents (Article 141 of the Labor Code of the Russian Federation).

The deceased does not always have relatives who lived with him, as well as disabled dependents. If four months have passed since the death of the employee, and no application for payment of wages has been received from relatives and dependents, the corresponding amounts are included in the inheritance and are inherited on the general basis established by the Civil Code.

In many organizations, salaries are transferred to bank cards. In the event of the death of an employee, it is better not to do this, so as not to violate the order established by Article 141 of the Labor Code.

Advice
If family members or dependents of the deceased have not contacted the employer within four months from the date of the employee’s death, do not forget to deposit the amounts due to him into the notary’s deposit (Article 327 of the Civil Code of the Russian Federation).

Documents required to receive the salary of the deceased

1. Death certificate of the employee, issued in accordance with the established procedure.

2. A written application for payment of amounts due to the employee.

3. Passport or other document proving the identity of the applicant.

4. A document confirming the fact of relationship with the employee (if the identity document does not contain the necessary information):

• marriage certificate - for the spouse;
• birth certificate - for children, parents;
• adoption certificate – for adopted children, adoptive parents;
• a certificate from the administration, a court decision establishing the fact that the deceased is a dependent (if the application for payment of wages is submitted by a dependent).

5. An extract from the house register confirming the fact of cohabitation with the employee (the document is not required for dependents).

What documents need to be submitted?

The law does not establish an exact list of documents that an employer has the right to demand from a person who has applied to receive the deceased’s salary. That's why we made our list.

If within four months from the date of the employee’s death the family members or dependents of the deceased have not contacted the employer and the employer has not transferred these sums of money to the notary’s deposit, their subsequent issuance is possible only on the basis of a certificate of inheritance issued by a notary presented to the employer. If such a document has not been received by the heirs within six months from the date of opening of the inheritance, in the future, receipt of unpaid wages is possible only on the basis of a court decision.

To whom and when does the employer have the right to pay the salary of a deceased employee?

If the employer suffers damage

It happens that an employee caused damage to the organization, which was not repaid on the day of death. Does the employer have the right to recover these amounts from the salary due to the deceased? Let us turn to Part 2 of Article 1112 of the Civil Code. It states that the inheritance does not include rights and obligations that are inextricably linked with the personality of the testator, in particular the right to alimony, the right to compensation for harm caused to the life or health of a citizen, as well as rights and obligations, the transfer of which by inheritance is not allowed named code or other laws. The obligation to compensate for damage caused to the employer can be carried out (without the participation of judicial authorities) only within the framework of labor relations that arise on the basis of an employment contract. The employee fulfills obligations under such an agreement only in person (Articles 15 and 56 of the Labor Code of the Russian Federation). Therefore, the employee’s obligation to compensate for the damage caused to the employer, which is inextricably linked with the employee’s personality, cannot be part of the inheritance and pass to the heirs of the deceased employee.

Advice
Keep the documents submitted by the person applying for the salary in the personal file of the deceased. If it is impossible to store the originals, certify their copies with the organization’s seal or the “True Copy” seal.

But there is one caveat: for four months from the date of the employee’s death, the salary does not belong to the inherited property. In addition, Article 241 of the Labor Code establishes the limits of an employee’s financial liability - in the amount of average monthly earnings, unless otherwise established by the code or federal laws.

It follows from the above that the employer has the right to deduct from the amount of wages due to the deceased employee the amount of direct actual damage in the amount determined taking into account the provisions of Articles 137–138 of the Labor Code. Such deduction is possible only within a month from the date the amount of damage is established (Article 248 of the Labor Code of the Russian Federation). After four months from the date of death of the employee, the unpaid salary becomes part of the estate and further recovery of the amount of damage is impossible.

Law against practice

On practice

Often, the employer pays the salary of a deceased employee to any of the relatives who applied for it.

In law

The salary due to the deceased must first be paid to members of his family or to a person who was dependent on the deceased on the day of his death. And only after four months from the date of death - to other persons in the manner prescribed by law (Article 141 of the Labor Code of the Russian Federation).

What happens if…

If you give a salary to a person who is not entitled to receive it, there is a high probability of litigation. Moreover, the court may oblige the employer to pay the salary of the deceased to persons entitled to receive it, as well as to recover the costs of state duty and payment for the services of the plaintiff’s representative.

From judicial practice*

Worker M. from the municipal theater died on April 19, 2008. On May 28, 2008, the theater paid the salary due to M. (12,627 rubles) to the sister of the deceased at her request.

At the same time, at the time of M.’s death, there was a will, drawn up by him on February 8, 2008, certified by a notary. Among the persons (L., N., E.) to whom movable and immovable property was bequeathed, the sister of the deceased was not listed.

The heirs went to court. In the statement of claim, they noted that when paying the salary of a deceased employee, the theater mistakenly applied only the provisions of Article 141 of the Labor Code and did not take into account the provisions of Article 1183 of the Civil Code. Thus, the sister of the deceased was not indicated in the will, did not live with him, was not a member of his family, according to Article 2 of the Family Code, or a dependent.

The employer responded by stating that when deciding to pay the salary of the deceased M. to his sister, he took into account the documents submitted by her confirming her relationship with the deceased, as well as the fact that the applicant incurred expenses for M.’s funeral and had the right to reimbursement of these expenses on the basis of the article 1174 Civil Code. The employer did not have information about heirs under the law of the first priority and heirs under the will.

The court found that the sister of the deceased did not have the right to receive M.’s salary (she did not live with him as a family member, although she cared for her brother before his death due to his serious illness, she was not a disabled dependent, the right to an obligatory share in the inheritance Did not have). Therefore, the theater did not have to pay her the deceased's salary based on Article 1183 of the Civil Code.

As for reimbursement of funeral expenses under Article 1174 of the Civil Code, the sister of the deceased had to address these demands to his heirs, and before they accepted the inheritance, to a notary.

As a result, the court decided to recover from the theater the salary of the deceased employee (not received by him) in favor of the heirs under the will in the amount of 4,209 rubles each, and a total of 12,627 rubles, as well as state duty (2,000 rubles) and payment for representative services (478.11 rubles .).

Remember the main thing

Note the experts who took part in the preparation of the material:

Natalya BULYGA,
lawyer, expert of the magazine “Personnel Business”:

– An employer cannot be punished for violating the terms of payment of wages under Articles 142 and 236 of the Labor Code, if we are talking about the wages of a deceased employee. The liability provided for in Article 236 of the Labor Code will occur only if the employer misses the weekly deadline established by Article 141 of the Code for paying wages to family members or dependents of the deceased.

Pavel LAMBROV,
Lawyer of the Law Firm of Pavel Lambrov:

– Damage caused by an employee and not compensated by him can be recovered only within four months from the date of death. Mandatory condition: during his lifetime, the employee did not dispute his guilt in causing the damage, the amount of damage, and filed an application for compensation for damage by deduction from wages (Article 248 of the Labor Code of the Russian Federation). After four months, the unpaid salary becomes part of the estate and further recovery of the amount of damage is impossible.

Irina VOLCHUGOVA,
accountant of Novo-Stroy LLC (Irkutsk):

– Relatives of a deceased employee are paid compensation for all unused vacations. This compensation is paid based on average earnings, which is calculated based on the wages actually accrued to him and the time actually worked by him for the 12 calendar months preceding the period during which the employee retains his average wage (Article 139 of the Labor Code of the Russian Federation).

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Who should I give the amount to?

The salary of a deceased employee, according to Article 141 of the Labor Code of the Russian Federation, is issued to members of his family or to a person who was dependent on the deceased employee on the day of his death.

In accordance with Articles 2, 93-98 of the Family Code of the Russian Federation, family members mean spouses, parents, children (adoptive parents and adopted children). Brothers and sisters, grandparents, grandchildren, stepson and stepdaughter, stepfather and stepmother can also be recognized as family members.

Confirmation of kinship is carried out, as a rule, on the basis of birth certificates, marriage, etc. Being a dependent is confirmed by a court decision (this indirectly follows from the explanations of officials, for example, in letters from Russia dated September 29, 2004 No. 02-18/06 -6549, dated October 14, 2003 No. 02-18/07-6776).

Documentary confirmation

Demands for payment of wages of a deceased employee must be submitted within four months from the date of his death (Articles 1113, 1114, paragraph 2 of Article 1183 of the Civil Code of the Russian Federation). In this case, the employer is presented with the following documents:

• employee's death certificate;
• documents proving the identity of the applicant, as well as confirming the fact of relationship with the employee (if the identity document does not contain the necessary information) and/or being a dependent;
• written application for payment.

There is no prescribed application form.

An example of an application for wages not received on the day of the employee’s death:

What does the payment include?

No later than a week from the date of receipt of these documents, the employer must pay wages not received on the day of the employee’s death.

This payment includes all those amounts that are traditionally paid upon dismissal (for example, at one’s own request), including:

• wages, which include salary, as well as compensation and incentive payments (additional payments, allowances, bonuses);
• compensation for unused vacation (clause 33 of the Rules on regular and additional vacations, approved by the People's Commissar of the USSR on April 30, 1930, No. 169). If at the time of dismissal due to death the employee took vacation in advance, then deductions for unworked vacation days, in accordance with paragraph 6 of Article 83 and Article 137 of the Labor Code of the Russian Federation, are not made;
• disability benefits if the employee was ill before his death and the benefit was not paid to him (Part 5, Article 15 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social benefits in case of temporary disability and in connection with maternity”) .

Please note: the employing institution does not have the obligation to withhold personal income tax from the amounts of remuneration accrued to a deceased employee, as well as when they are paid to members of his family. This approach is argued in letter dated January 30, 2013 No. 03-04-06/4-28.

Transferring money to a notary

If the amounts due to the deceased are not claimed by his relatives or dependents within four months from the date of the employee’s death, then they are subject to inclusion in the inheritance in accordance with paragraph 3 of Article 1183 of the Civil Code of the Russian Federation.

The employer can transfer these funds to a deposit in accordance with Article 327 of the Civil Code of the Russian Federation.

In practice, there are also situations when several relatives of the deceased apply to the employer for a salary that was not received on the day of the employee’s death.

It should be noted that the current legislation does not regulate which of them should be paid wages. Therefore, the employer has the right to issue it to the first family member who contacts him or the person who was dependent on the deceased employee on the day of death.

However, in order to avoid participation in litigation with heirs, it is more advisable to transfer the amount of salary not received by the day of the employee’s death to the notary’s deposit.

The right to do this to the employer is granted by subparagraph 3 of paragraph 1 of Article 327 of the Civil Code of the Russian Federation.

Depositing money (or securities) to a notary or court deposit is considered fulfillment of an obligation.

T.Yu. Rogova,

Member of the Chamber of Tax Advisors

If an employee passes away, the accountant must terminate his employment contract and make final payments to his relatives. To whom and how should funds be transferred in such a situation?

Who should I give the money to?

By virtue of Article 141 of the Labor Code of the Russian Federation, not only his family, but also a person who was dependent on the deceased, can claim payments not received by the employee on the day of his death. If the list of family members is determined by the Family Code of the Russian Federation, then in order to establish the fact that a person is a dependent, it is advisable for the employer to require an appropriate court decision from the applicant.

The final payment is made no later than one week from the date of submission of a number of documents to the accounting department, including:

A written application for payment of amounts due to the employee;

Death certificates of an employee or court decisions declaring a person dead;

Identification document of the applicant;

A document confirming the fact of relationship with the employee (if the identity document does not contain the necessary information).

Full payment

Now let's look at the payments that are due to the relatives or dependents of the deceased employee.

First of all, these are the funds that the employee would receive in the event of termination of the employment contract on traditional grounds (for example, “at his own request”), including:

Wages, including salary, as well as compensation and incentive payments (additional payments, allowances, bonuses).

Compensation for unused vacation. I note that in the event of the death of an employee, compensation for leave is paid on a general basis (clause 33 of the Rules on regular and additional leaves (approved by the People's Commissariat of Labor of the USSR on April 30, 1930, No. 169). In addition, if at the time of dismissal due to death the employee If you take your vacation “in advance”, then no deductions are made for unworked vacation days (Article 137 of the Labor Code of the Russian Federation).

Disability benefit (if the employee was ill before his death, and the benefit was not paid to him; clause 5, article 15 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” ).

Also, by decision of the employer, one-time financial assistance may be paid to the relatives of a deceased employee.

By virtue of Article 141 of the Labor Code of the Russian Federation, not only his family, but also a dependent person can claim payments not received by the employee on the day of his death.

Requests for payment of amounts must be submitted within 4 months from the date of death of the employee (clause 2 of article 1183 of the Civil Code of the Russian Federation, article 1114 of the Civil Code of the Russian Federation). After the specified period, the amounts due to the deceased and not claimed by his relatives or dependents will be included in the inheritance (clause 3 of Article 1183 of the Civil Code of the Russian Federation). In this case, the employer can transfer these funds to the notary’s deposit (Article 327 of the Civil Code of the Russian Federation).

In addition, a relative (legal representative) of the deceased or another person who has taken care of the funeral has the right to demand from the employer payment of social benefits for burial (Article 10 of the Federal Law of January 12, 1996 No. 8-FZ “On Burial and Funeral Business”) » – hereinafter Law No. 8-FZ). The amount of the benefit is equal to the cost of funeral services, but cannot exceed RUB 4,515.60. (Letter of the Federal Social Insurance Fund of the Russian Federation dated January 18, 2012 No. 15-03-11/05-359).

To assign a funeral benefit, the employer must request the following documents:

Application for payment of benefits;

Certificate of death from the civil registry office (form 33, approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274). The original certificate remains with the employer.

By the way: these are the documents that will subsequently be required by inspectors from the FSS of the Russian Federation to confirm the legality of the assignment of benefits (clause 84 of the Methodological Instructions on the procedure for assigning, conducting documentary on-site inspections of policyholders for compulsory social insurance and taking measures based on their results, approved by the Resolution of the FSS of the Russian Federation dated 07.04 .2008 No. 81).

Social benefits for funerals must be paid on the day of application, if six months have not passed from the date of death of the employee. If this deadline is missed, the benefit is not paid (clauses 2, 3, Article 10 of Law No. 8-FZ).

If a relative of a deceased employee took advantage of free funeral services, then they are paid for by the employer (clause 5, article 9 of Law No. 8-FZ, clause 11 of the Temporary procedure for providing social benefits for funerals, reimbursement of the cost of the guaranteed list of funeral services and accounting for the expenditure of social funds insurance for these purposes, approved by Resolution of the Federal Insurance Service of the Russian Federation dated February 22, 1996 No. 16). However, in this case, the payment of benefits to the relative discussed above is not made.

When issuing wages that have not been received by the day of the employee’s death, you may encounter many difficult situations that require prompt resolution. The problems are caused mainly by the fact that some payment issues are at the intersection of labor, civil and family law. Various aspects of issuing the salary of a deceased employee are the subject of consideration in this article.

The death of an employee is an independent basis for termination of an employment contract (Clause 6, Part 1, Article 83 of the Labor Code of the Russian Federation), and the employer has the same obligation to make the final payment as when dismissing an employee.

Article 141 of the Labor Code of the Russian Federation establishes that wages not received by the day of the employee’s death are issued to members of his family or to a person who was dependent on the deceased on the day of his death. In this case, the payment of wages is made no later than a week from the date of submission of the relevant documents to the employer.

If there is a delay in paying family members money owed to a deceased employee, they can complain to the State Labor Inspectorate, which, in turn, may require you to charge interest in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation on the entire delayed amount for each day of delay ( Art. 236 of the Labor Code of the Russian Federation).

Article 141 of the Labor Code of the Russian Federation states that wages are paid after the relevant documents are submitted to the employer. What documents are we talking about?

To issue the payments due, the employer must request the following documents from the recipient.

1. Identity document;

2. Written application for the issuance of money;

3. A copy of the employee’s death certificate (in the form approved by Decree of the Government of the Russian Federation dated July 6, 1998 No. 709 “On measures to implement the Federal Law “On Civil Status Acts””);

4. A document confirming that the recipient is a family member of the deceased or a dependent.

Note! For Moscow employers, a special amount of penalties has been established - not lower than 1/200 of the refinancing rate of the Central Bank of the Russian Federation (clause 3.8 of the Moscow tripartite Agreement dated November 30, 2011 for 2012 between the Moscow Government, Moscow trade union associations and Moscow employer associations)

In the case under consideration, such documents for a family member will be, for example, a marriage certificate, a birth certificate, the forms of which are approved by Decree of the Government of the Russian Federation dated July 6, 1998 No. 709 “On measures to implement the Federal Law “On Civil Status Acts”.”

In the benefits due to a deceased employee and paid to a family member, the employer must include:

• wages not received by the employee (including bonuses, additional payments, allowances, etc.);
• compensation for vacation days not used by the employee on the day of termination of the employment contract;
• other amounts (except for wages), the payment of which is also stipulated by the employment contract with the deceased (temporary disability benefits not received by the employee on the day of death, compensation for the use of personal property for business purposes, etc.).

This composition of payments is provided for in Art. 141, 127 and 129 of the Labor Code of the Russian Federation; clause 33 of the Rules on regular and additional leaves, approved. NKT of the USSR dated April 30, 1930 No. 169 and valid to the extent that does not contradict the Labor Code of the Russian Federation, Part 5 of Art. 15 of Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity.”

Please note that if a deceased employee took vacation in advance before the end of the working year for which it was granted, then the employer cannot withhold paid vacation pay for unworked days (Part 2 of Article 137 of the Labor Code of the Russian Federation).

His father applied for the payment of wages that had not been received on the day of our employee’s death. Can he claim appropriate payments if we know that the deceased employee lived with his wife’s parents?

In accordance with Art. 2 of the Family Code of the Russian Federation (hereinafter referred to as the Family Code of the Russian Federation), family members include spouses, parents and children (or adoptive parents and adopted children).

Arbitration practice confirms that the RF IC does not establish restrictions allowing the parents of only one spouse to be classified as family members, and considers the family as a single whole, therefore the family includes both the husband’s parents and the wife’s parents (see, for example, the decisions of the FAS North - Western District dated December 22, 2010 in case No. A56-14851/2010, FAS Moscow District dated September 29, 2008 No. KA-A40/6198-08-O in case No. A40-59215/07-129-352).

According to paragraph 1 of Art. 1183 of the Civil Code of the Russian Federation (hereinafter - the Civil Code of the Russian Federation) the right to receive wages and equivalent payments, pensions, scholarships, social insurance benefits, compensation for damage caused to the testator, but not received by him during his lifetime for any reason life or health, alimony and other sums of money provided to a citizen as

means of subsistence belongs to the members of his family who lived together with the deceased, as well as to his disabled dependents, regardless of whether they lived together with the deceased or did not live.

At the same time, the demands of the heirs for the payment of amounts of money that were payable to the employee, but were not received by him during his lifetime for any reason, must be presented to the obligated persons (in particular, the employer) within four months from the date of opening of the inheritance (clause 2 of Art. 1183 of the Civil Code of the Russian Federation). The day of opening of an inheritance is considered to be the day of death of a citizen, the day of entry into legal force of a court decision declaring him dead, or the day of death established in a court decision.

Let us note that the provisions of Art. 141 of the Labor Code of the Russian Federation conflict with the norms of paragraph 1 of Art. 1183 of the Civil Code of the Russian Federation, which is devoted to the inheritance of unpaid amounts provided to a citizen as a means of subsistence, and wages are directly named among such amounts. The contradiction lies in the fact that the Civil Code of the Russian Federation speaks of family members living together with the deceased, while the Labor Code of the Russian Federation does not provide for the condition of cohabitation. According to the rules of Part 3 of Art. 5 of the Labor Code of the Russian Federation, labor law norms contained in other federal laws must comply with the Labor Code of the Russian Federation, therefore, in this case, the corresponding provision of paragraph 1 of Art. 1183 of the Civil Code of the Russian Federation on the condition of joint residence of family members does not apply. Accordingly, the father of a deceased employee has the right to receive payments as a member of the employee’s family even when he did not live with him.

So, wages not received by the day of the employee’s death are not paid according to the rules provided for in paragraph 1 of Art. 1183 of the Civil Code of the Russian Federation, and in accordance with Art. 141 of the Labor Code of the Russian Federation, since the Labor Code of the Russian Federation establishes special conditions and rules for its payment (clause 68 of the resolution of the Plenum of the Supreme Court of the Russian Federation of May 29, 2012 No. 9 “On judicial practice in inheritance cases”).

Expert opinion

His mother and his wife simultaneously applied for payment of wages not received on the day of the employee’s death. Who should pay the employee's salary, since both women have equal rights to receive it?

In such a situation, indeed, both applicants have equal rights to receive the appropriate payments.

However, the Labor Code of the Russian Federation does not contain any rules allowing for the division of the amount not received by the day of death among several persons who have applied for its payment and have the right to do so. We believe that in such a situation the issue should be resolved by agreement between the applicants, and in the absence of agreement between the wife and mother of the deceased employee - in court.

We also believe that if applications and relevant documents for receiving payments were submitted by the wife and mother of a deceased employee at the same time, and the employer made payments to only one of the family members, then the other family member has the right to file a claim against the latter demanding the recovery of part of the wages .

A situation may also arise when no one applies for the wages of a deceased employee. At the same time, the legislation of the Russian Federation does not oblige the employer to search for family members of the deceased, or to establish the fact of their absence. Family members or heirs must themselves apply to the employer for appropriate payments.

In such cases, unclaimed amounts must be deposited. The algorithm of actions is as follows.

Step 1. In the payroll (settlement and payment) statement in form T-49 (approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for the accounting of labor and its payment”), a stamp must be placed next to the employee’s last name or make a handwritten note “Deposited.”

Step 2. At the end of the document, you need to make a note about the amounts to be deposited.

Step 3. Compile a register of deposited amounts (it must indicate the employee’s personnel number, his data, and the deposited amount).

Step 4. Transfer the deposited amount to the bank or deposit it with a public notary at the place where the inheritance was opened, after which the employer’s obligation to pay will be fulfilled.