公司赞助的人寿保险是一个非常受欢迎的员工福利。Eighty-five percent of organizations提供它，和98％的员工获得福利注册。思考提供团体终身保险？与任何好处一样，首先了解雇主税务责任。
阅读学习：
- 什么是团体职业保险？
- Is group-term life insurance taxable?
- 发现纳税成本
- 如何报告组学期人寿保险税
什么是团体职业保险？
学期团体人寿保险, or group life insurance, is an insurance policy that covers a group of people, like employees in a business, rather than individuals.
So, how does group-term life insurance work? Like an individual life insurance policy, group life insurance pays out benefits to an employee’s beneficiaries if the employee dies. But because the employer offering group life insurance is the policyholder, employees lose coverage if they leave their job.
团体保险计划是一个fringe benefit, which is a benefit employers offer in addition to an employee’s regular wages. Many employers who offer the insurance pay all or most of the cost of coverage for employees, up to a certain amount.
You can also extend coverage to an employee’s spouse and dependents (e.g., children).
选择参加政策的员工选择受益者。如果员工死亡，他们的受益者会收到人寿保险计划的好处。
提供组合保险的好处
On the fence about adding group-term insurance to your company’s list of employee benefits?
Consider offering life insurance to:
- 提高您的雇主赞助福利
- Boost employee retention
- 吸引最高人才
- 与提供人寿保险的其他公司竞争
- 提供免税激励（最多一定数量，后面解释）
And because you can bundle life insurance with other types of insurance plans (e.g., health), the benefit is generally inexpensive. The inexpensive cost of group life insurance is one reason many employers cover most or all of the cost.
Is group-term life insurance taxable?
Again, group life insurance is a fringe benefit. There are taxable and nontaxable fringe benefits. Group-term life insurance is a “nontaxable fringe benefit,” but only up to a certain amount.
Here’s how it works: There are fringe benefit exclusion rules that exclude all or part of the value of certain fringe benefits from an employee’s pay, making that benefit tax-free. So, the insurance is “nontaxable” if it falls under the IRS’s fringe benefit exclusion rules.
IRS边缘福利排除规则适用于符合符合的小组人寿保险all以下四种要求：
- 覆盖范围提供了一般性死亡福利，不包括在收入中
- 您符合10员人的规则（必须在一年中的某个时间为至少10名全职员工提供保险;有些例外情况）
- 覆盖范围并不偏向某些员工
- 您直接或间接携带政策
如果您符合这些资格，exclude the first $50,000 of group-term life insurance coverage you pay for from each employee’s taxable income.
If you pay for more than $50,000, include the excess in the employee’s taxable income. This “excess” (aka anything over $50,000) is subject to Social Security and Medicare taxes, also known as特惠税。您可以决定是否要扣留联邦所得税，以超过50,000美元。
Some employers pay for the first $50,000 of coverage and offer additional coverage at the employee’s expense. If the employee pays for the additional insurance coverage after $50,000,do not将其作为应税收入的贡献计数。如果您支付部分额外保险和员工支付部分，只计算您的贡献，而不是员工的贡献，即纳税收入。
配偶和家属的团体学期人寿保险
Do you want to extend coverage to an employee’s spouse and dependents? Generally, this type of coverage does not qualify as group-term life insurance.However, you can exclude $2,000 or less as a de minimis fringe benefit.
因此，如果您为员工配偶或家属支付高达2000美元的团体终身保险范围，则豁免员工的应税收入。
For more information on group-term life insurance tax, consult IRS出版物15-B，雇主的税务指南的边缘福利。
发现纳税成本
So, how do you know the group-term life insurance policy value to include in each employee’s taxable income? You need to determine the monthly cost of the insurance, which depends on the coverage amount and the employee’s age.
First things first: Forget about your实际的costs. The IRS has a chart you can use to find the value of the coverage to include in the employee’s taxable income.
This chart shows the cost per $1,000 of life insurance coverage each month:
| 年龄 | COST （每月1000美元的覆盖范围） |
|---|---|
| Under 25 | $ 0.05. |
| 25 - 29 | $ 0.06. |
| 30 – 34 | $ 0.08. |
| 35 - 39. | $ 0.09. |
| 40 – 44 | 0.10美元 |
| 45 - 49. | 0.15美元 |
| 50.– 54 | $ 0.23 |
| 55 – 59 | $0.43 |
| 60 – 64 | $0.66 |
| 65 – 69 | $1.27 |
| 70 and older | $2.06 |
您的员工的应税收入取决于您提供超过50,000美元的团体职业保险金额。请记住，不要在员工的应税收入中包含50,000美元。
如果您的员工支付了组合终身保险费的任何部分，请扣除其缴费金额。
Want to see the chart in action?
学期团体人寿保险over $50,000 example
Let’s say you provide $100,000 in group-term coverage to your employees, William and Charlotte. To get started, answer:
- What are their monthly costs?
- 覆盖范围超过50,000美元的多余程度？
- 每位员工覆盖的年度成本是多少？
What are their monthly costs?
To determine how much each employee’s monthly costs are, you need to know their ages. William is 26 years old, and Charlotte is 57.
Now, consult the chart.
Because William is 26, his insurance costs $0.06 per $1,000 each month. Charlotte’s group term life insurance costs $0.43 per $1,000 each month because she is 57 years old.
覆盖范围超过50,000美元的多余程度？
由于您希望在覆盖范围内提供10万美元，所以超过50,000美元也是50,000美元。
Now, divide the excess ($50,000) by $1,000 since the premiums are per $1,000 of insurance:
$ 50,000 / $ 1,000 =50.
您最终有50个，这是您需要乘以1000美元的成本所需的数字......
每位员工覆盖的年度成本是多少？
让我们从威廉开始。将其溢价（0.06美元）乘以50（他的覆盖量除以1000美元），以获得他的每月应税收入。然后，乘以12来查找他的年度应税收入。
团体终身保险每月应税收入：0.06 x 50 = $ 3
团体学期人寿保险年度应税收入：$ 3 x 12 = $ 36.00
William’s annual taxable income for insurance is $36.00.
Now, let’s find Charlotte’s taxable income. Multiply her premium ($0.43) by 50 (her amount of coverage divided by $1,000). Then, multiply by 12 to find the annual amount.
团体终身保险每月应税收入：$0.43 X 50 = $21.50
Group-term Life Insurance Yearly Taxable Income:$21.50 X 12 = $258.00
夏洛特保险的年度应税收入是258.00美元。
如何报告组学期人寿保险税
You don’t need to worry about reporting group life insurance除非您支付超过50,000美元的报酬。
如果您支付每名员工超过50,000美元的覆盖范围，请向每个员工报告作为纳税收入的金额：
- Form 941, Employer’s Quarterly Federal Tax Return (or Form 944, Employer’s Annual Federal Tax Return, if applicable)
- 表格W-2，工资和纳税
要在W-2上报告金额，请在以下框中输入金额：
- 1（工资，提示，其他赔偿）
- 3（社会保障工资）
- 5 (Medicare wages and tips)
- 12，用代码“c”
这已从2017年12月15日的原始出版日期更新。
这并非旨在作为法律建议;有关更多信息，请请点击这里。