Paying SERP payment payment to surviving spouses of deceases employees via Oracle Payroll

Summary:

How can a SERP payments be made to employees surviving spouses or beneficiaries are employee is deceased from Oracle payroll?

Requirements needs to take tax deductions on the payment to these beneficiaries or surviving spouses via payroll, should these people be non workers and can Oracle pay non workers via payroll for US Legislation or should be added in Oracle as a different person type. We don't want to add them as Employees.

NOTE - The SERP payment in this case is made just one a year annually. this would mean running payroll for these people one a year only.