Since this was paid in the year after he died, this should be reported on a 1099-MISC to you , but it isn't subject to self-employment tax. This type of "income in respect of a decedent" should be reported as other income in box 3 of Form 1099-MISC.
This is reported as a 1099-MISC for "other income." You would describe the income as Income in Respect of a Decedent/unused vacation time, and check that it is not like your main job and does not involve an intent to earn money.
See IRS
Publication 559, page 10, in the section Specific Types of Income in Respect of a Decedent.
If the employer didn’t do this correctly, you should contact
them for a corrected 1099-MISC.
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