Final Paycheck on a Deceased Employee

The money now belongs to the estate of the deceased employee.  I would hold on to the funds until the estate's Personal Representative demands payment.  In cases where the amount is less than $100, Massachusetts General Laws Chapter 149, Section 178A might come into play.  Section 178A says in relevant part:

Wages or salary not in excess of one hundred dollars, due an employee who dies intestate, may be paid by the employer if thirty days have elapsed since the death of the employee and neither a duly appointed executor or administrator nor a voluntary administrator has made written demand upon the employer for payment and the employer shall not otherwise have actual notice that proceedings relative to the formal or informal settlement of the estate of the employee have been commenced in any probate court, to the surviving husband or wife, or to an adult child of the deceased, or, if the employer is satisfied that there is no surviving husband or wife or adult child, to the surviving father or mother of such employee. Such payment shall be a full discharge of all obligations of the employer in respect to such wages or salary.