Subject: Deceased Employee's Final Salary Payment
Approval Date: 07/01/85
Revision Date: 03/26/87, 09/15/05
To outline the policy to be followed when determining a deceased employee's final salary payment.
DETERMINING FINAL DATE FOR PAYMENT FOR A DECEASED EMPLOYEE:
The final salary payment will be calculated on a pro rata daily basis to and including the date of death if the deceased was actively employed, while using vacation, sick leave, other paid time off, or on leave with pay.
If the deceased employee was included in a vacation plan that provides for the payment of unused vacation at the time of termination of employment, a payment for unused vacation time, if any, will also be included in the final salary check.
DEDUCTIONS FROM FINAL PAYMENT:
Applicable taxes and benefits deductions shall be made as appropriate from the final salary payment.
ISSUANCE OF FINAL SALARY CHECK:
The final salary check for a deceased employee shall be issued to the proper payee in accordance with Kentucky State laws. The Office of Human Resources shall determine the proper payee from the laws and beneficiary designation on file.