If it's Friday then it must be time for a quick discussion about National Insurance.

I know, I'll keep it short....

Working for an enlightened employer in the public sector, W was entitled to six months sick pay on full salary, and six months on half salary.

Since he died less than a year after first signing off with a bad cold / chest infection, his final payslip arrived last week. It's dated 31st October - or 11 days after he died.
It shows:-

• 15 days holiday paid in lieu - check. Well he was hardly going to book a holiday was he?
  
• 5 Weeks severance pay - check. Standard. Would have been dismissed on grounds of ill health if he had lived.
  
• Less tax - check. Everyone pays taxes. Two things in life being certain, etc etc
  
• Less national insurance and pension contributions????

Memo to self. Phone tax office and check if dead people need to make provision for their pension.