E-8-3 Payment of Final Wages Upon Death of Employee

I. Purpose

To establish policies and procedures for beneficiary payments as it relates to the payment of final employee wages to an employee representative or other estate beneficiary. 

II. Definitions 

• Estate Beneficiary: Payee of the final Payroll check, which could be a legal entity (e.g., estate executor, estate administrator, trustee, etc.) or an individual (e.g., pursuant to a court order naming individuals).
• Executor: Someone who is responsible for executing, or following through on, an assigned task or duty.

III. Responsibilities

1. Business Officer/Department Administrator
   1. Direct Employee Representative to Payroll Services.
2. Employee Representative
   1. Provides appropriate legal documentation to Payroll Services to indicate who should be the Estate Beneficiary.
3. Payroll Services
   1. Issue final Payroll check to appropriate Estate Beneficiary.

IV. Policy

The University of Kentucky will issue beneficiary payments for final payroll wages of deceased University employees to the identified Estate Beneficiary.

V. Procedures

1. Inquiries involving beneficiary payments of a deceased employee’s final payroll wages should be directed to Payroll Services, located at 340 Peterson Service Building, by phone at (859) 257-3946 or by email at ukpayroll@uky.edu.
2. Deceased Retiree or Retiree Spouse beneficiary payment inquiries should be directed to Human Resources at humanresources@email.uky.edu or (859) 257-9519. 
3. The estate personal legal representative or Employee Representative must submit appropriate legal documentation (e.g., a court order appointing an executor, a court order regarding dispensation of estate assets, a trust document, etc.) to Payroll Services.
4. Payroll Services will submit a payment request made payable to the Estate Beneficiary of the deceased employee.
5. Release of payment will be to the Estate Beneficiary as indicated in the appropriate legal documentation.
6. Questions involving employee benefits such as life insurance or retirement should be directed to Human Resources at humanresources@email.uky.edu or (859) 257-9519.