為了保障僱主公司的營業收入，僱主可能會為員工購買要員保險計劃的保單，僱主所繳付的保費是可以扣稅。但要員保險計劃要有下面特點:
由於來自這類保單的賠償是補償僱主營業收入，因此這些賠償是須予課稅。不過，如果受保人是獨資或是合夥人經營業務者，所支付的保費是不能扣稅的，因為當中並沒有僱主與僱員的關係，而此類保單的賠償也不用課稅。另外，假如保單本身是或是支付額外保費保障當員工死亡時家屬的利益，那該本身保費或額外保費就不能扣稅，來自該情況所得到的賠償也不用課稅。
以上資料 僅供參考 如有疑問 我們歡迎閣下的稅務查詢
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