The word „group" makes many think of dozens of people – yet the tax rule works from 2 insured persons. At the smallest companies, though, some questions arise more sharply than elsewhere.
What makes 2 people a group?
The same things that make 200: the company contracts, the insured population is defined by objective criteria (e.g. all employees), and the per-person premium cannot be clearly determined due to the construction. At tiny headcounts it is especially important that joining not look like individual selection – with 2 people, collective umbrella suspicion arises more easily, so structuring must be immaculate.
The MD and the personally contributing member
CIT recognition covers employees, executive officers and personally contributing members – so the typical family company (MD + member) can fit the favourable circle if the legal relationships are in order. Details in the CIT article.
Which insurers have products for this?
Acceptance minimums differ, and not everyone takes very small groups. The market does offer packaged small-group products – it is worth asking at the consultation where the door is currently open for 2-5-10 persons and on what terms. The broader headcount picture is in our SME article.
Is it worth it at this size?
Per-person premiums can be higher for small groups, and tailoring narrower. In exchange, the owner-manager arranges health access for themselves and their key person with favourable taxation – which as individual insurance would come out of net income, far more expensively. The calculation is simple, and we are happy to run it with your numbers.
A question about your own team? Book a free 20-minute consultation →
