Group Life Insurance UK 2026: Employer Guide | LifeCoverFor
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Group Life Insurance UK: Employer Guide

Group life insurance provides death in service benefit for your employees. It is one of the most valued workplace benefits, helping you attract and retain talent while giving your team’s families financial security.

7 min read Published March 2026

What Is Group Life Insurance?

Group life insurance (also called death in service or group life assurance) is an employer-funded life insurance policy that covers all eligible employees. If an employee dies while covered by the scheme, a lump sum is paid to their nominated beneficiaries.

The typical payout is between 2x and 4x the employee’s annual salary, though some employers offer up to 8x.

Benefits for Employers

  • Attract and retain talent – Death in service is consistently rated as one of the most valued employee benefits
  • Tax efficient – Premiums are a tax-deductible business expense and are not treated as a benefit in kind for employees
  • No individual underwriting – Employees are automatically covered up to a “free cover limit” without medical questions
  • Duty of care – Demonstrates the business cares about employees and their families

How Much Does Group Life Insurance Cost?

Group life insurance is typically very cost-effective for employers. Premiums depend on:

  • Number of employees
  • Average age of the workforce
  • The multiple of salary provided
  • Industry sector

As a rough guide, a scheme providing 4x salary for a workforce with an average age of 35 might cost 0.3–0.6% of total payroll. For an employee earning £40,000, that is approximately £10–20 per month – paid by the employer, not the employee.

Minimum Requirements

Most group life insurers require a minimum of 3–5 employees to set up a scheme. For smaller businesses with fewer employees, individual relevant life policies offer a similar tax-efficient alternative.

Free Cover Limits

Each group scheme has a “free cover limit” – the maximum cover amount per employee that is provided without individual medical underwriting. This is typically between £500,000 and £2 million depending on the scheme size. Employees needing cover above this limit will be individually underwritten.

Tax advantage: Group life insurance premiums are not treated as a benefit in kind for employees, meaning there is no income tax or National Insurance payable. The employer also receives corporation tax relief on the premiums.

Frequently Asked Questions

Employer-funded life cover paying a lump sum (typically 2–4x salary) to an employee’s family if they die while employed.

Typically 3–5 minimum. Smaller businesses can use individual relevant life policies instead.

No. Not a benefit in kind, so no income tax or NI for employees. Payouts are typically IHT-free under trust.

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