Employer Death Notification: Steps and Templates for Families and HR

If an employee dies, a family member or the executor should tell the employer as soon as they can, usually by calling HR and then confirming by email. The employer then deals with final pay, group benefits and health coverage for dependents. If the death was work-related, the employer must report it to OSHA within 8 hours. This guide covers both sides: what families should say and ask, and what employers need to do.

How do you tell an employer about a death?

1. Call HR or the employee's manager. If you don't know who, use the main company number and ask for human resources. Say you are calling about a death in the family.
2. Say who you are. Give your name, your relationship to the employee, and a phone number where HR can reach you.
3. Agree on one contact person. If several relatives are involved, pick one to deal with the employer so nothing gets crossed.
4. Ask what they need from you. Most employers want a certified copy of the death certificate. Ask where to send it and whether a photocopy will do first.
5. Follow up in writing. An email gives you a record of the date you told them.

You don't have to give details about how the person died. Share what you're comfortable with.

Template: letter or email from the family to the employer

Change the details to suit your situation.

Subject: Notification of death: [Employee full name]

Dear [HR contact],

I am writing to confirm that [Employee full name], who worked as [job title] in [department], died on [date]. I am their [relationship] and I will be the family's contact for [pay, benefits and personal belongings].

Please tell me what documents you need, such as a death certificate, and where to send them. I would also like to know about final pay, any unused leave, group life insurance, retirement plan benefits, and health coverage for [spouse and/or dependents].

Please contact me at [phone] or [email]. We would prefer that [the cause of death is not shared / details of the service are shared with colleagues once we confirm them].

Thank you for your help, [Your name]

Don't put the employee's Social Security number in an email. Give it by phone or use the employer's secure upload.

What should the family ask the employer?

• Final pay. When the last paycheck will be paid, whether unused vacation or paid time off is owed, and any expense reimbursements.
• Group life insurance. Whether the employer provided coverage, who the beneficiary is, and how to start a claim. Our guide on claiming life insurance explains the process.
• Retirement plans. Whether there is a 401(k) or pension, and who to contact. See 401(k) and IRA after death and pensions after death.
• Health coverage. Whether a spouse or children are covered, and how COBRA works for them.
• Workers' compensation. If the death was work-related, ask how to claim. The Department of Labor says private-sector workers should contact their state workers' compensation board.
• Tax forms. Where the final W-2 will be sent, and in whose name.
• Personal belongings and company property. What to collect, what to return, and who can pick things up.
• Other benefits. Union benefits, accidental death cover, an employee assistance program, or a retiree plan.

What does an employer need to do after an employee dies?

If you run the business or work in HR, these are the usual steps, in roughly this order:

1. Confirm the news with the family. Don't announce anything based on rumor or social media.
2. Decide whether it is work-related. If it may be, report it to OSHA (see below) and secure the site if the death happened there.
3. Contact the family. Offer condolences, give them one named contact, and ask what they are comfortable with you sharing with colleagues.
4. Secure access and company property. Disable system access and collect devices, keys and badges, in a way that respects the family.
5. Tell the team. Tell the person's immediate team directly before a wider message goes out.
6. Process final pay and benefits. Check state law, tax rules and plan documents (below).
7. Notify benefit providers. Contact the group life insurer, the retirement plan administrator and the health plan administrator.
8. Offer support. Share any employee assistance program details and consider flexible workloads.

When must an employer report a death to OSHA?

An employer must report a work-related death to OSHA within 8 hours. If the employer doesn't learn of it right away, the 8 hours run from when they find out. A death is reportable only if it happens within 30 days of the work-related incident.

Report it in one of three ways:

• By phone or in person to the nearest OSHA area office
• By calling 1-800-321-OSHA (6742)
• Online, through OSHA's website

OSHA asks for the business name, where and when the incident happened, the number and names of the employees involved, a contact person and a short description.

There are exceptions. Under the regulation, an incident on a public street or highway (outside a construction work zone) and an incident on a commercial or public transportation system, such as a plane or train, don't need to be reported to OSHA, although other recordkeeping rules may apply. A heart attack at work is reportable if it is work-related, and OSHA's local office decides whether to investigate. If you're unsure, call OSHA or your attorney.

How are final pay and taxes handled?

Timing. The Department of Labor says federal law doesn't require employers to pay a final paycheck immediately, and some states do. States also differ on who can receive a deceased employee's wages, such as a surviving spouse, other relatives or the estate, and what paperwork is needed. Check your state labor department's rules, or ask a payroll provider or employment lawyer.

Tax reporting. According to the IRS instructions for Form W-2:

• Pay made in the year of death is subject to Social Security and Medicare tax. It's reported on Form W-2 in boxes 3 and 5 (with the tax in boxes 4 and 6), and not in box 1.
• Pay made after the year of death is not reported on a W-2 and has no Social Security or Medicare tax withheld. It is reported in box 3 of Form 1099-MISC, using the name and taxpayer ID number of the estate or the beneficiary.
• There is an exception for reissued wages that the employee had already earned and constructively received while alive.

Payroll rules have details beyond this summary, so involve your payroll provider or a CPA.

What happens to health insurance?

Under COBRA, the death of a covered employee lets the spouse and dependent children continue group health coverage for up to 36 months. The Department of Labor's guide for employers says the employer must tell the plan within 30 days, the plan must send an election notice within 14 days after that, and families have at least 60 days to decide whether to elect. They generally pay the full premium, up to 102% of the plan's cost.

COBRA applies to employers with 20 or more employees. If the employer is smaller, ask the plan administrator what options remain.

Template: announcement to employees

Send this only after the family agrees. For more wording options and tips on handling the first conversation, see our guide on announcing a death at work.

Subject: Sad news about [Employee name]

Dear team,

We are very sorry to tell you that [Employee name] died on [date]. [He/She/They] had been part of the [department] team since [year].

Our thoughts are with [Employee name]'s family and friends. If you would like to talk to someone, [our employee assistance program is available at [phone/link] / a counselor will be available on [date] in [place]].

We will share details of any service once the family has confirmed them. Please give the family privacy until then.

[Name, title]

What if the employee's family also needs time off?

Federal law does not require bereavement leave, so it depends on state law and company policy. If a coworker is grieving and asks for leave, see our guide on bereavement leave for what the law requires and how to ask.

What to do next

1. If you are the family: call HR, send the written notice and ask for the list of documents.
2. Order enough certified death certificates for the employer and other organizations. See how to get a death certificate.
3. Start your list of other people to tell. Our after-death checklist and notifying government agencies guide cover the rest.
4. If you are the employer: confirm with the family, check whether OSHA reporting applies, and ask your plan administrators and payroll provider to start their steps.