Key Person Insurance

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Key Person Insurance

What is Key Person Insurance?

Key person insurance (also called key man insurance) is a business insurance policy that provides financial compensation if a critical employee dies, becomes disabled, or suffers a serious illness. The business owns the policy, pays the premiums, and receives the payout.

Unlike personal life insurance that protects an individual's family, key person insurance protects the business itself from the financial impact of losing someone essential to operations, revenue generation, or business relationships.

Quick Example:

A Wellington tech company has a lead developer who built their entire platform and maintains client relationships. If he suddenly dies, the company loses $500,000 in annual revenue while scrambling to hire and train a replacement over 12 months. A $500,000 key person policy would cover this loss, keeping the business afloat during the transition.

Why Your Business Needs Key Person Insurance

Without Key Person Insurance:

  • Immediate loss of revenue from key relationships
  • Expensive recruitment and training costs
  • Business loan defaults if owner dies
  • Loss of investor and supplier confidence
  • Potential business closure within months

With Key Person Insurance:

  • Immediate cash to cover lost revenue
  • Funds to hire and train replacement staff
  • Ability to continue loan repayments
  • Maintains stakeholder confidence
  • Business continuity and survival

Who Should Be Covered as a Key Person?

A key person is anyone whose death or disability would significantly impact your business revenue, operations, or survival. This typically includes:

👤 Business Owners

Founders and directors who drive the business strategy, hold key relationships, or are essential to operations.

💼 Top Salespeople

Sales directors or account managers who generate significant revenue or maintain major client relationships.

🔧 Technical Experts

Lead developers, engineers, or specialists with unique skills or knowledge that would be expensive and time-consuming to replace.

👨‍⚕️ Professional Practitioners

Doctors, dentists, lawyers, accountants whose personal service generates the majority of business income.

🎨 Creative Directors

Senior creatives in marketing, design, or media agencies whose reputation attracts clients.

⚙️ Operations Managers

People who keep the business running day-to-day and have deep operational knowledge.

Ask yourself: If this person couldn't work tomorrow, would it seriously damage our revenue, operations, or ability to secure contracts? If yes, they're a key person.

Real-World Example

Case Study: Christchurch Marketing Agency

The Situation:

A 12-person marketing agency has a creative director, Sarah (age 45), who personally manages their three largest clients worth $750,000 annual revenue - representing 60% of total business income. The clients specifically chose the agency because of Sarah's reputation and experience.

The Crisis:

Sarah is diagnosed with breast cancer and requires 9 months of treatment and recovery. She cannot work during this period. Two of the three major clients immediately indicate they may move to competitors.

Without Key Person Insurance:

The agency faces:

  • $450,000 lost revenue (60% of Sarah's client billings)
  • $120,000 cost to hire two senior account managers urgently
  • $85,000 in ongoing overhead costs for 9 months with reduced revenue
  • Potential business closure or sale at fire-sale prices

Total Financial Impact: $655,000

With Key Person Insurance:

The agency had a $500,000 key person policy on Sarah costing $4,200/year. The insurance payout provided:

  • $250,000 to cover lost revenue during Sarah's absence
  • $120,000 to hire two experienced account managers
  • $130,000 to invest in client retention initiatives and operations

The agency retained both major clients, maintained staff employment, and when Sarah returned to work 10 months later, the business was stable and growing.

Result: A $4,200/year insurance premium saved the business from a $655,000 loss and potential closure. Sarah's personal health insurance protected her family, while key person insurance protected the business and her colleagues' jobs.

How Key Person Insurance Works

1

Identify Key People

Determine which employees are critical to your business revenue and operations. Most businesses have 1-3 key people.

2

Calculate Coverage Amount

Calculate the financial impact of losing this person. Consider: annual revenue they generate, cost to replace them, loan obligations, and operating expenses during transition. Most policies range from $250,000 to $2,000,000.

3

Purchase Policy

The business owns the policy, pays premiums, and is the beneficiary. The key person completes a health questionnaire and may need a medical examination for larger policies.

4

Receive Payout if Needed

If the key person dies, becomes totally and permanently disabled, or (with optional trauma cover) suffers a critical illness, the business receives a lump sum payout to use as needed.

5

Use Funds to Recover

Use the payout for recruitment, training, covering lost revenue, maintaining operations, paying down debt, or restructuring the business as needed.

Coverage Options

Death Cover

Pays out if the key person dies. This is the standard core coverage included in all key person policies.

✓ Always included

Total & Permanent Disability (TPD)

Pays out if the key person becomes permanently unable to work in their occupation due to injury or illness.

✓ Highly recommended

Trauma/Critical Illness

Optional add-on that pays out if the key person suffers a serious illness like cancer, heart attack, or stroke.

○ Optional

What Affects the Cost?

Typical Premium Ranges (NZ)

$500,000 cover, 35-year-old non-smoker:

$150-250/month

$1,000,000 cover, 45-year-old non-smoker:

$400-650/month

Premium Factors:

Age

Younger key people have significantly lower premiums. A 30-year-old pays roughly 50% less than a 50-year-old for the same cover.

Health and Lifestyle

Smokers pay 2-3x more. Pre-existing conditions, obesity, and high-risk activities increase premiums or may be excluded.

Coverage Amount

Higher cover amounts cost more, but the rate per $100,000 decreases. $1M cover isn't double the price of $500K.

Occupation

Office-based roles are cheapest. Trade and construction workers face higher premiums due to injury risk.

Coverage Type

Life-only cover is cheapest. Adding TPD increases cost by 30-60%. Trauma cover adds another 40-70% to premiums.

Tax and Legal Considerations (NZ)

✓ Tax Deductible Premiums

Key person insurance premiums are generally tax deductible as a business expense, provided the policy is structured correctly and genuinely protects business revenue.

The policy must be owned by the business, protect against lost revenue, and not be convertible to personal ownership.

Policy Payout Tax Treatment

If premiums were tax-deductible, the insurance payout is generally taxable income to the business. However, this is often offset because the business uses the funds to cover expenses (recruitment, lost revenue) which are themselves tax-deductible.

⚠️ Important: Get Professional Advice

Tax treatment depends on policy structure, who owns it, and how proceeds are used. Always consult your accountant when setting up key person insurance to ensure it's structured correctly for your situation.

Policy Ownership Structure

The business should own the policy, pay premiums from business funds, and be listed as the beneficiary. The insured person (key person) must consent and complete medical underwriting.

Common Questions

How much cover do I need?

Calculate the financial impact of losing the person:

  • Revenue impact: Annual revenue they generate × 1-2 years
  • Replacement costs: Recruitment fees ($20k-50k) + training time (3-12 months salary)
  • Debt obligations: Any business loans that need immediate attention
  • Operating expenses: 6-12 months of costs during transition

Most policies range from $250,000 to $2,000,000. A good rule of thumb is 3-5x the key person's annual salary, or their annual revenue contribution.

What happens if the key person leaves the company?

If they resign or are terminated, you can cancel the policy without penalty, or you can transfer coverage to their replacement once they're established as a key person. Most policies have no early termination fees.

Can the key person have their own life insurance as well?

Yes, absolutely. Key person insurance protects the business, while personal life insurance protects the individual's family. They serve completely different purposes and don't affect each other. Most key people have both.

Do I need key person insurance if I have shareholder protection?

They serve different purposes. Shareholder protection funds the purchase of a deceased shareholder's shares by remaining shareholders. Key person insurance provides cash to cover lost revenue and operational costs. Many businesses need both, especially if the shareholder is also a key revenue generator.

Does key person insurance cover retirement?

No. Key person insurance only pays out on death, permanent disability, or (if included) critical illness. It doesn't cover planned retirement. For retirement transitions, you need advance succession planning, not insurance.

How quickly can I get cover?

For straightforward cases with good health, you can get cover within 2-4 weeks. This includes application, medical questions, and policy issue. Larger policies ($1M+) or complex health situations may require medical exams and take 4-8 weeks.

How to Get Key Person Insurance

1

Identify Your Key People

List employees whose absence would significantly impact revenue or operations. Consider owners, top salespeople, technical experts, and essential managers.

2

Calculate Financial Impact

Estimate lost revenue, replacement costs, and operational expenses if each key person was suddenly unavailable. This determines your coverage amount.

3

Get Quotes from Multiple Insurers

Compare policies from multiple insurers. Premiums can vary by 30-50% for identical coverage. Consider both cost and insurer financial strength.

4

Complete Application & Medical Questions

The key person completes health questionnaires. Be honest - non-disclosure can void the policy. Medical exams may be required for policies over $1M.

5

Structure for Tax Efficiency

Work with your accountant to ensure the policy is structured correctly. The business should own the policy and be listed as beneficiary for premiums to be tax-deductible.

6

Review Coverage Annually

As your business grows and roles change, review coverage amounts annually. Add new key people and adjust coverage as needed.

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