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Administrator Guide
Last Updated: 2026-03-13
FAQ: Payroll and RTI for Deceased Workers (UK)

FAQ: Payroll and RTI for Deceased Workers (UK)

How can I ensure that payroll calculates correctly for deceased workers?
Ensure that the worker has:
  • A value of
    Death
     in the
    Primary Termination Reason
     prompt for the
    Termination
     event.
  • An accurate
    Date of Death
     on the
    Personal Information
     report in the Personal profile group of the worker profile.
Use National Insurance category letter X so that you don't deduct NI.
When you enter a
Date of Death
 for a worker, Workday:
  • Reports the date of death as the
    Date Employment Contract Ended
     within the Real Time Information (RTI) Full Payment Submission (FPS).
  • Correctly processes National Insurance on the final wages for the deceased worker.
  • Doesn’t produce a P45.
After you’ve processed the final payroll and FPS, access the
Add Worker UK RTI Details
 task. Select the
FPS Submitted to Deceased Worker
 check box so that Workday calculates tax correctly if you make subsequent payments after termination. After you notify HMRC of the date of death, Workday deducts PAYE using code
0T
 (on a week 1/month 1 basis).
How can I ensure that all deceased workers have a recorded date of death?
To ensure that deceased workers have a
Date of Death
 on the
Edit Personal Information
 task, Workday recommends that you either:
  • Modify the
    Termination
     business process. Include a conditional
    To Do
     step on the
    Edit Personal Information
     task, when the termination reason is
    Death
     in either of these fields:
    • Primary Termination Reason
    • Primary Termination Category
  • Create a custom report that identifies terminated workers with a
    Termination Reason
     of
    Death
     but without a
    Date Of Death
    . Use the report as an audit before processing payroll.
Workday only makes the
Date of Death
 field available on the
Edit Personal Information
 task when the
Terminated
 business process is complete for the worker.
How can I report additional payments to deceased workers?
To report additional payments to deceased workers, correct your FPS submission after sending an FPS with their date of leaving.
  1. Access the
    Add Worker UK RTI Details
     task.
  2. For the
    Late PAYE Reporting Reason
    , select
    H - Correction to earlier submission
    .
  3. Access the
    View UK RTI FPS Data
     report and verify the year-to-date figures. For payments made:
    • In the same tax year as the date of death, ensure that the revised year-to-date figures include the additional payment.
    • In a later tax year, ensure that the year-to-date figures only reflect the additional payment.
  4. Run the
    HMRC RTI Tax Filing System
     integration.