1. The employee has a will: if the employee has a will before his death, the handling method of the provident fund account shall be handled according to the will.
2. The employee is intestate: if the employee has not left a will before his death, the handling method of the provident fund account shall be decided by the employee's heir. According to the Inheritance Law of People's Republic of China (PRC), employees' heirs include spouses, children, parents and other relatives. In this case, if the heirs need to use the employee provident fund, they can apply to the local housing provident fund management center, but they need to provide relevant certification materials, such as the identity certificate of the heirs, the death certificate of the employees, and the relationship certificate between the heirs and the employees.
It should be noted that according to the Regulations of People's Republic of China (PRC) on Housing Provident Fund, employees can withdraw the balance of the provident fund account in full after their death. However, when applying for withdrawal of provident fund, you need to provide relevant supporting materials, such as the death certificate of employees, the identity certificate of heirs, and the relationship certificate between heirs and employees. At the same time, it should be noted that the withdrawal of provident fund accounts must comply with relevant regulations, such as the purpose of withdrawal must comply with the provisions of housing provident fund.
To sum up, when an employee dies, the handling method of his provident fund account will be determined according to the employee's personal situation and the provisions on the deposit of provident fund. When applying for withdrawal of provident fund, the heirs need to provide relevant supporting materials, which are in compliance with relevant regulations.
Legal basis:
"Regulations on the Management of Housing Provident Fund" Article 24 If an employee is under any of the following circumstances, he can withdraw the storage balance in the employee's housing provident fund account:
(a) the purchase, construction, renovation and overhaul of owner-occupied housing;
(2) retirement;
(three) completely lose the ability to work, and terminate the labor relationship with the unit;
(4) Having left the country to settle down;
(5) Repaying the principal and interest of the house purchase loan;
(six) the rent exceeds the prescribed proportion of family wage income. In accordance with the provisions of items (2), (3) and (4) of the preceding paragraph, the employee housing provident fund account shall be cancelled at the same time. If an employee dies or is declared dead, the employee's heirs and legatees may withdraw the storage balance in the employee's housing provident fund account; If there is no heir or legatee, the storage balance in the employee housing provident fund account shall be included in the value-added income of the housing provident fund.