Most business owners insure their personal lives and their families. Few have adequately insured their business against the loss of the people who drive its success. This is the gap key person insurance fills — and for many businesses, it's the single most important business continuity tool available.
什麼是关键人物保险？
Key person insurance is a life (and optionally disability or critical illness) insurance policy where:
- The business is the owner — the corporation pays the premiums
- The business is the beneficiary — the corporation receives the death benefit
- The key person is the insured — the policy pays out when they die or become disabled
The insurance proceeds flow to the business and can be used for any legitimate business purpose — replacing lost revenue, recruiting a successor, repaying bank loans, or simply buying time to restructure.
谁符合关键人物的资格？
- The business owner or founder — especially if the business is wholly dependent on their relationships and expertise
- A key salesperson responsible for a significant portion of revenue
- A technical expert whose proprietary knowledge is irreplaceable in the short term
- A partner or shareholder whose departure would trigger buy-sell obligations
- A senior executive hired to lead the business through a critical growth phase
需要多少保障？
Coverage amount typically depends on the key person's contribution to the business. Common approaches:
| 方法 | 计算方式 | 最適合 |
|---|---|---|
| 收入貢獻 | 3–5× the key person's contribution to annual revenue | Sales-dependent businesses |
| 利润貢獻 | 5–10× the key person's contribution to annual profit | Professional services firms |
| 替代成本 | Cost to recruit, hire, and train a replacement + transition losses | Technical or specialized roles |
| 貸款保障 | Equal to any personal guarantees the key person has given | Debt-dependent businesses |
如何构建保障
人寿保险（基础）
A permanent or term life policy covers the catastrophic scenario — the key person's death. This is the minimum for any business.
重大疾病保险（強烈建议）
A key person who suffers a heart attack or cancer may survive but be unable to work for 6–24 months. CI insurance provides a lump sum to bridge this period.
殘疾保险（针对关键員工）
Monthly disability coverage protects against the most statistically likely scenario — a long-term illness or injury that prevents the key person from working without being life-threatening.
关键人物保险的税务处理
- Premiums: Generally not tax-deductible for the corporation (unlike group benefits)
- Death benefit: Life insurance proceeds received by a corporation flow through the Capital Dividend Account (CDA) — allowing tax-free distribution to shareholders
- Critical illness proceeds: Received tax-free by the corporation; no deduction for premiums
- Disability premiums: If paid by the corporation, premiums are generally not deductible but benefits are received tax-free
Carrie's view: Key person insurance is often the most straightforward insurance conversation I have with business owners — because the need is usually obvious and the cost is modest relative to the risk it addresses. If your business revenue would drop significantly without you, this should be your first insurance conversation.
王羽恬
王羽恬是 Seven Lakes Financial Services Inc. 的创办人，同时也是服务安大略省及薩斯喀徹溫省客户的 Sun Life 顧问。她专精退休、遗产及投资规划，以溫暖且个人化的方式为每位客户提供服务，并能以英語、普通话及台語流暢沟通。