Death Case

Death Case is the third option on the SPPS Special Payroll Processing System Main Menu screen. This option is used to process unpaid compensation to the beneficiary(ies) of a deceased employee.

Once the employee's death has been recorded in EmpowHR, EPIC Web Web-based Entry, Processing, Inquiry, and Correction System, or FESI Front-End System Interface, by processing the personnel action or recorded through SPPS Special Payroll Processing System, PAYE Payroll Computation System feeds all payment data to SPPS Special Payroll Processing System. When the death case is established in SPPS Special Payroll Processing System, all applicable employee information is retrieved from the payroll/personnel database. PAYE Payroll Computation System is flagged to discontinue disbursement of any payment. All payments to be disbursed are accomplished through SPPS Special Payroll Processing System.

Beneficiary claimant information is obtained from the Form SF 1152, Designation of Beneficiary of Deceased Civilian Employee, if there is one on file at the Agency. If there is no SF 1152 on file, order of precedence information is gathered from the Form SF 1153, Claim For Unpaid Compensation of Deceased Civilian Employee, or Form SF 1155, Claim For Unpaid Compensation of Deceased Civilian Employee (No Designated Beneficiary or Surviving Spouse).

It is no longer necessary to submit documents related to unpaid compensation to the beneficiary(ies) of a deceased employee to NFC National Finance Center. However, the death claim package must be submitted to NFC National Finance Center.

Payments to the deceased employee's estate are calculated differently from payments to current employees. The gross pay is calculated in the usual manner. Life insurance, health insurance, Social Security, and/or Medicare taxes are deducted; however, no Federal, State, city, or county income tax is deducted from the final payment. Additionally, any advanced leave that is owed is forgiven. Use TINQ Time Inquiry - Leave Update System to remove the advanced leave balance.

Form W-2, Wage and Tax Statement, is issued for the deceased employee. Form 1099-MISC, Miscellaneous Income, is issued for each beneficiary. Though the W-2 Wage and Tax Statement is usually mailed in January for most employees, W-2 Wage and Tax Statements for deceased employees may be mailed after January if all of the beneficiaries have not been entered and coded for payment.

Any debt not collected through the final PAYE Payroll Computation System process should be entered in SPPS Special Payroll Processing System for calculation and disbursement of the final payment. The following RA receipt account types may be entered in SPPS Special Payroll Processing System.

• Educational Loans
• Travel Advance Repayment
• Property Lost, Destroyed or Stolen
• Subsistence (Travel Payments)
• Personal Telephone Calls
• Parking Fees
• Recovery of Jury Dues Fees
• Travel Overpayment
• Uniforms
• Other Types (other Departments) e.g., theft and embezzlement
• Other Types (USDA United States Department of Agriculture)

All payments are scheduled for disbursement after they are released and accepted by SPPS Special Payroll Processing System. Payments are processed when SPPS Special Payroll Processing System executes and disbursed when transmitted to Treasury.

To Access the Death Case Menu Screen:

1. Type 3 at the Select (1-3) prompt on the SPPS Special Payroll Processing System Main Menu.
2. Press Enter. The File Control Information screen is displayed.

   

3. Complete the fields as follows:

   Field	Instruction
   SSNO	Type the employee's SSN Social Security number.
   AGCY	Type the employee's Agency code.
   POI	Type the employee's POI personnel office identifier.

    

4. Press Enter. The Death Case Menu is displayed showing seven options.

   

Below is a brief description of each option:

• Establish/Delete Death Case - Used to establish or delete a death case. Once the death case is established, no monies will be disbursed until all options requiring data entry are completed and the payment is coded for release. A death case cannot be deleted once funds are captured in the system.
• Beneficiary Claimant Information - Used to add, change, delete information regarding the deceased employee's beneficiary(ies). This option also identifies the heir(s) who will receive the deceased employee's final payment.
• Adjustment Due to Employee Indebtedness - Used to add, change, or delete administrative debts not recorded in SPPS Special Payroll Processing System and query all outstanding administrative debts the deceased employee incurred.
• Payment Certification - Used to (1) confirm receipt of the necessary documentation to process the death claim, (2) show a preliminary calculation of amounts disbursed to the claimants to date and the amounts to be disbursed, (3) show claimant data based on information received to date, and (4) allow authorization of the claim for final processing.
• Payment Inquiry - Used to query payments that have been disbursed and the amount(s) remaining to be disbursed at the time the last disbursement occurred.
• Remarks - Used to record pertinent claim information.
• Manual Payment(s) (NFC Only) - Used by NFC National Finance Center employees to add, change, or delete payments.

To Select an Option From the Death Case Menu:

1. Type the option number at the Select Option (1-7) prompt.
2. Press Enter. The screen for the selected option will be displayed.