c.       The employer shall pay the beneficiaries of the seafarer the Philippine currency equivalent to the amount of One Thousand US dollars (US$1,000) for burial expenses at the exchange rate prevailing during the time of payment.     The death of a seaman during the term of employment makes the employer liable to his heirs for death compensation benefits. Once it is established that the seaman died during the effectivity of his employment contract, the employer is liable.[45] However, if the seaman dies after the termination of his contract of employment, his beneficiaries are not entitled to the death benefits enumerated above.[46]     Section 18(B) (1 to 4) of the Contract further provides that the employment of the seafarer is terminated upon his sign-off; in case he is disembarked for medical treatment pursuant to Section 18(B)(1) of the Contract, the employer shall bear the full cost of repatriation in the event the seafarer is fit for repatriation.   In the present case, Virgilio was repatriated for medical reasons; he arrived in the Philippines on March 8, 2000 for surgical repair after he was diagnosed with umbilical hernia. Virgilios employment was thus terminated upon his repatriation on March 8, 2000. Consequently, when he died on March 18, 2001, his employment with petitioners had long been terminated. Hence, respondents are not entitled to receive death benefits under the Contract from petitioners.[47]   Neither are petitioners liable for sickness allowance since it appears from the records that these had already been paid to respondents in June and September 2000, and January 2001.[48]   IN LIGHT OF ALL THE FOREGOING, the petition is GRANTED. The Decision of the Court of Appeals in CA-G.R. SP No. 80610 is REVERSED and SET ASIDE. The Decision of the National Labor Relations Commission is REINSTATED. No costs.   SO ORDERED.   ROMEO J. CALLEJO, SR. Associate Justice