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.
什麼是關鍵人物保險？
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.
誰符合關鍵人物的資格？
- 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 | 計算方式 | 最適合 |
|---|---|---|
| 收入貢獻 | 3–5× the key person's contribution to annual revenue | Sales-dependent businesses |
| 利潤貢獻 | 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 |
如何構建保障
人壽保險（基礎）
A permanent or term life policy covers the catastrophic scenario — the key person's death. This is the minimum for any business.
重大疾病保險（強烈建議）
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.
殘疾保險（針對關鍵員工）
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.
關鍵人物保險的稅務處理
- 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. 的創辦人，同時也是服務安大略省及薩斯喀徹溫省客戶的 Sun Life 顧問。她專精退休、遺產及投資規劃，以溫暖且個人化的方式為每位客戶提供服務，並能以英語、普通話及台語流暢溝通。