20 Death of employee

(1) Where an employee dies while still employed by the employer, the employer shall immediately send to the Revenue Commissioners a cessation certificate on which the employer has entered the following details—

(a) the name of the employee,

(b) the date on which the employment ceased,

(c) the week in respect of which the last payment of relevant emoluments was made,

(d) if appropriate, the cumulative relevant emoluments at the date of such payment,

(e) any other particulars in relation to USC that are indicated by the certificate or by these Regulations as being required to be entered on that certificate, and

(f) if they are known to the employer the name and address of the personal representative of the employee.

(2) Where an employer makes any payment of relevant emoluments after the date of an employee’s death in respect of his or her employment with the employer, the employer shall deduct or repay USC as if the deceased employee was still in the employer’s employment at the date of the payment.

(3) If the amount of the relevant emoluments referred to in paragraph (2) and the date on which they will be paid are known at the time the cessation certificate is completed, the employer shall, when the cessation certificate referred to in paragraph (1) is sent to the Revenue Commissioners, notify the Revenue Commissioners of—

(a) the amount of the relevant emoluments,

(b) the date on which they will be paid, and

(c) the amount of USC that will be deducted or repaid.

(4) Where paragraph (3) does not apply, the employer shall indicate on the cessation certificate that a further payment of relevant emoluments will be made.