Does the final salary payment for a worker who has died attract income tax and/or national insurance contributions?

The final salary payment made following the death of an employee attracts income tax as normal. The employer should include the final payment in the full payment submission (FPS) to HM Revenue and Customs, using the employee's existing tax code. It should provide the employee's date of death in the "date of leaving" field on the FPS.

No employer or employee national insurance contributions are payable on payments due on or after the date of the employee's death.