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FinToolSuite
Updated April 20, 2026 · B2B Insurance · Educational use only ·

Key Person Insurance Calculator

Key person cover value.

Calculate key person insurance cover from profit attributable, years of impact, discount rate, and replacement cost. Free and educational.

What this tool does

This calculator estimates the cover amount needed to protect a business against financial loss if a key person dies or becomes disabled. It combines two components: the present value of profit lost during a recovery or replacement period, and the direct costs of recruiting and training a successor. The result represents a lump sum figure that, if paid out, would offset both the earnings gap and transition expenses. The calculation is most sensitive to the annual profit tied to that person and the number of years before normal operations resume. For example, a business might model a scenario where a senior manager's absence would impact revenue for two years while a replacement is found and trained. The output assumes profit loss occurs linearly and does not account for other business interruption factors, insurance policy terms, or tax treatment. This is an educational illustration of financial exposure.


Enter Values

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Formula Used
Annual profit
Discount rate (entered as a percentage value)
Years
Replacement

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Disclaimer

Results are estimates for educational purposes only. They do not constitute financial advice. Consult a qualified professional before making financial decisions.

Key person insurance uses discounted cash flow to value lost profit from a critical employee plus replacement cost. Formula: sum of annual profit attribution discounted to present value, plus one-off replacement cost. Life insurance or critical illness cover sized at this total gives the business financial breathing room to recover.

3 years of profit at risk × 150,000/year profit attribution discounted at 5% = 408,454 PV. Plus 50,000 replacement cost (recruitment, training, transition) = 458,454 total cover needed. This sizes the key person policy for a founder or critical exec whose departure would hurt the business.

Key person insurance differs from life/family insurance. Company owns the policy, company receives payout, company uses funds to cover lost profit and fund replacement. Premiums usually tax-deductible; payouts usually treated as trading receipt (taxable). Legal structure matters - the tax authority has specific rules on deductibility.

Run it with sensible defaults

Using years of profit at risk of 3 years, annual profit attributable of 150,000, replacement cost of 50,000, discount rate of 5%, the calculation works out to 458,487.20. The defaults are meant as a starting point, not a recommendation.

The levers in this calculation

The inputs — Years of Profit at Risk, Annual Profit Attributable, Replacement Cost, and Discount Rate % — do not pull with equal force. Not every input has equal weight. Adjusting one input at a time toward extreme values shows which ones move the result most.

How the math works

PV = sum of annual profit ÷ (1 + r)^year. Total cover = PV + replacement cost.

Using this as a check-in

Re-run this every three months. A single reading tells you where you stand; four readings tell you whether things are improving. The trend matters more than any individual snapshot.

What this doesn't capture

The score is a composite of the inputs you provide. Life context — job security, family obligations, health, housing — doesn't appear in the math but shapes the real picture. Use the number as a prompt, not a verdict.

Example Scenario

PV of ££150,000 × 3y at 5% + ££50,000 = 458,487.20.

Inputs

Years of Profit at Risk:3
Annual Profit Attributable:£150,000
Replacement Cost:£50,000
Discount Rate %:5
Expected Result458,487.20

This example uses typical values for illustration. Adjust the inputs above to match a specific situation and see how the result changes.

Sources & Methodology

Methodology

This calculator computes the recommended cover value for key person insurance by combining two components. First, it calculates the present value of profit at risk by discounting each year's attributable profit back to today using the specified discount rate, then summing across all years at risk. This accounts for the time value of money—profit lost in future years is worth less in present terms than immediate losses. Second, it adds the one-time replacement cost, which represents expenses incurred in recruiting and training a successor. The model assumes a constant annual profit figure, a stable discount rate, and that profit loss occurs uniformly across the stated period. It does not account for tax effects, varying profit growth rates, changes in business circumstances, or the probability that the key person event may not occur.

Frequently Asked Questions

Who is a key person?
Anyone whose departure materially hurts business profit: founder-CEO, only senior salesperson with all client relationships, lead engineer building core product, head chef, technical specialist with rare skills. Not just anyone senior - must be irreplaceable within normal hiring timeframes.
How to value profit attribution?
Revenue/profit they uniquely generate. Deals closed by them alone. Products designed by them. Relationships they own exclusively. Net of what a replacement hired at market rate would produce. Conservative: 30-60% of business profit attributable to one key person for most SMEs.
Tax treatment?
Premiums usually tax-deductible (meets 'wholly and exclusively' test for business purpose). Payouts usually treated as trading receipt (taxable income). Always confirm with accountant - edge cases exist. the tax authority guidance in BIM45525.
Differ from owner life insurance?
Yes significantly. Personal life insurance: family beneficiary, personal use of payout. Key person: company beneficiary, business use (cover profit impact). Both may be needed - owner might have both personal cover for family and company-owned key person cover for business.

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