Ohio Death of Employee laws & HR compliance analysis

Ohio Death of Employee: What you need to know

When an employee dies, state law permits the employer to pay all wages or personal earnings due to the deceased employee to surviving family members without waiting for authorization from the probate court. The law requires that the payment be made in the following order of preference:
1. To the surviving spouse
2. To any one or more of the children 18 years of age or older
3. To the father or mother of the deceased employee
If the payment is more than $5,000, the employer must obtain an estate tax release before making the payment. Once the employer has paid, it is released from any future claim for the wages or earnings it has paid (OH Rev. Code Sec. 2113.04).
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In addition to the payment of wages discussed above, state employers must pay for all accumulated vacation leave at the deceased employee's last base rate of pay, and for accumulated sick leave at the rate of 1 hour of pay for every 2 hours of accumulated sick leave. Compensation for the unused leave must be paid in the order of preference stated above or to the employee's estate (OH Rev. Code Sec. 124.13 and Sec. 124.384).
Additional practical information about the death of a co-worker, grief management, and coping with loss of a family member is available.
Last reviewed on February 24, 2017.

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