Payroll · bereavement records

Employee died: report the final FPS carefully and do not produce a P45.

A deceased employee payroll case needs clear records: date of death, outstanding pay, tax code, National Insurance treatment, FPS submission and who receives written payment details.

Direct answer

GOV.UK says outstanding payments must be made, the date of death goes in the next FPS date-of-leaving field, category letter X is used for National Insurance, and no P45 is produced.

HMRC and GOV.UK guidance controls. This page is an operational checklist and not tax, legal, probate or employment advice.

Source base: GOV.UK paying an employee who died, FPS reporting guidance and correcting FPS or EPS errors.

SEO focus

employee died final FPS no P45 checklist

Help UK payroll operators document final FPS handling after an employee death. Updated 2026-07-04.

Checklist controls

Check	What to confirm	Proof to retain
Date	Date of death and payroll record.	HR or official notification note.
Payment	Outstanding pay and deductions.	Calculation and payslip record.
FPS	Date of death entered as date of leaving.	Submission receipt.
NI	Category letter X where applicable.	Payroll calculation.
P45	No P45 produced.	Leaver log and note.

FPS

Use the correct leaving date.

The payroll record should explain why the date of death appears in the FPS.

Category X matters.

National Insurance treatment is different for payments after death.

Limit

Sensitive case.

Probate, beneficiaries, statutory payments and pensions need specialist review.

Deceased employee payroll packet

Confirm the date of death and freeze unrelated payroll changes.
Calculate outstanding pay, deductions and who should receive payment records.
Submit the next FPS with the date of death in the leaving-date field.
Use the correct National Insurance treatment and do not produce a P45.
Save calculation, communication note, FPS receipt and any correction record.

FAQ

Do I issue a P45?: GOV.UK says not to produce a P45 when an employee dies.
Who receives the final payment?: Usually the personal representative or executor; keep a careful record.
Is this payroll advice?: No. It is an evidence checklist.

Updated 2026-07-04. This page is independent and does not replace official services, professional advice or site-specific rules.