Companies (private limited, partnership and public ltd.) can make use of this
to give benefits to their employees.
There are two options available under this policy.
Option-1
Proposer and Life Insured is the Employee. This is just like a normal life
insurance policy.
The premium under the policy will be paid by the Employer. It is treated
as a perquisite to the employee.
Employer is just the premium aggregator.
Employee can enjoy Tax benefits under Sec 80C and Sec 10(10D) of Income
Tax Act’1961.
Option-2:
Proposer is the company life insured is the Employee. Company is the
owner of the policy and also pays the premium
At the time of purchase of this policy the company specifies the condition
on the happening of which the policy will get assigned to the employee.
This option is used by the company as a tool to retain employees
For example, the company can say that it would transfer the ownership of
the policy to the employee., after he works with them for 3 years. The
employee can continue paying the premiums post assignment.
This policy provides insurance for the employee as an incentive/benefit or
reward
Proof of employability is mandatory for purchase of this policy.
Under this arrangement, any product can be sold subject to internal guidelines of Life Insurance companies
There is no restriction on minimum number of employees to be covered
under employer-employee insurance