7.03.09: Reporting final wages for a deceased employee
Report final wages and service credit for a deceased employee as if the member were still working. This applies to active members and retirees who return to work. Required member and employer contributions must be remitted as usual, and payment is due to ORS.
Deceased active member
Report final wages and hours for a deceased active member on a DTL2 record with the same wage code and class code used prior to the member's death. If the member will receive regular wages and hours plus a balance of contract, use two separate DTL2 records - one to report the regular wages and hours, the other to report the balance of contract as wages without hours (use Wage Code 09).
If the employee has an active TDP agreement you must also report a TDP deduction on a DTL3 record. Use Record Type 01 - Regular Payment and TDP Deduction Reason Code 01 - Valid. Do not close out the agreement until all DTL3 records have posted. See section 10.09: Closing a TDP Agreement.
Include a DTL4 record, if needed, for the final wages. In addition to member and/or employer contributions, enter the date of death in the Status Change Date field and select Status Change Reason Code 04 - Death.
Report final wages for a deceased retiree who returned to work on a DTL2 record with the same class code and wage code used prior to death. Retiree wages must always be reported with hours. Include a DTL4 record for the final wages as well.
In addition to member and/or employer contributions, enter the date of death in the Status Change Date field and select Status Change Reason Code 04 - Death.