Wages, holiday allowance and the employer

If the deceased was an employee, you ask the employer for a written statement. In it belong the last wages, the outstanding holiday allowance, leave hours if the employer pays those out, and any payment on death. Do not invent an amount yourself and do not invent a statutory level; the employer knows the scheme that applies. Put in the file the name of the employer, the personnel number if you have it, and the date of your request. An oral promise from a colleague you note as a note, not as a fixed right. Keep the payslip as soon as it is there, next to the letter in which you asked for the statement.

Wages that are still transferred after the date of death you book as a receipt of the estate. It is not income of an heir and it is not spent privately because it arrives in a joint account. Ask for the payslip and the annual statement (jaaropgave), even if the amount looks small. The Belastingdienst can later ask for those documents, so they belong with the correspondence with the employer. Note the date of the credit and the description that stands on the statement. An amount without a payslip stays an open task, not an item you already allocate to an heir.

Sometimes an employer awards a payment on death to a partner or a child, outside the wages. That payment can have a different recipient from the estate. Ask to whom it is paid and under which scheme, without designating the beneficiary yourself. If the amount goes to a relative and not to the estate inventory, you set it apart from the bank balances. If it does come into the estate inventory, you book it as an asset with the employer's letter as the source. An estimate by the family does not fill that field.

Also report the death so that a lease car, a laptop, a telephone or a pass can go back to the employer. Make a list of the employer's belongings that are still in the house. Belongings of the deceased that are at work you ask back with a short letter. Do not mix that return with the wage statement; keep two tasks: one for money and payslips, one for goods. Note who receives the belongings and on which date. An acknowledgement of receipt from the employer belongs with that second task.

A sole proprietorship (eenmanszaak) or a professional partnership (maatschap) is not employment; for that you open a separate track with the bookkeeper. The employer supplies figures and possibly a payment; the employer does not wind up the estate. Respond to a final settlement only once the payslip and the amount credited match. A difference becomes a question to the employer, not a correction you write on the payslip yourself. The employer remains the owner of the payroll records; you keep the copies the employer hands over. Until the statement has come in, the amount stays empty, even if a colleague names a round figure.

This is an administrative checklist, not legal advice. The notary, the bank or the body concerned decides what this file needs and in which order. Ervazo keeps the tasks, the letters and the recorded values. The program does not send the letters, does not pay any debts and does not file a return. For each step, note the date, the person and the document you have received. What is still missing stays an open task. A ticked line means only that the administration has been updated. Do not fill in a sample amount in order to make the list look complete.