Quote the Law, not a post by another user.
The TNHarley quote is what I was responding to. As I'm sure you know estate law is regulated at the state level so it varies from state to state
LAST WAGES DUE DECEASED EMPLOYEE
Under certain circumstances, Tennessee law allows employers to pay to the surviving spouse or children (possible beneficiaries) of a deceased employee the last wages and other benefits due the deceased employee without a court order .
30-2-103. Designation of beneficiary -- Wages and debts owed deceased employee.
TN - Tennessee Code Annotated Tenn. Code Ann. § 30-2-103
Title 30 Administration of Estates > Chapter 2 Management, Settlement and Distribution > Part 1 Allowances to Family
(a) (1) An employee may designate a beneficiary to receive payment for any wages or salary due such employee at the time of the employee's death. (2) The employer is encouraged to inform the employee of this right at the time the employee is hired. (3) If the employee fails to designate such beneficiary as provided for in subdivision (a)(1), the employer shall pay out such wages and salary according to subsection (b). (b) (1) A sum not exceeding ten thousand dollars ($10,000) is authorized to be paid directly to the surviving spouse of a decedent, ...
In general
Final paycheck issued after death
What do you do if an employee suddenly dies, and you still owe them wages? What you will do varies slightly depending on when you distribute the deceased employee wages.
In all cases, you will make the final payment to the employee’s beneficiary or estate. Have the beneficiary or estate representative complete
Form W-9 so you have their information. It could take a while to receive the completed Form W-9 if the estate needs to obtain an
employer identification number (EIN).
Once you receive the beneficiary’s or estate’s information, you will make the final paycheck out to the beneficiary or estate. You must report the gross amount on Form 1099-MISC in box 3. Use the information you received on Form W-9 to fill out
IRS Form 1099-MISC.
What to Do With Deceased Employee Wages