例子一徵費範圍保費徵費雙重保障
保險業監管局（保監局）
由2018年1月1 日起，透過保險公司向投保人收取保費徵費。首階段徵費率
為保費的0.04%，並設有徵費上限。投保人須按法例繳付保費徵費，而保險公司將通知投保人有關安排。

除獲法例豁免的保單 1 外，所有新造或現行的人
壽保險及一般保險（例如旅遊保險、汽車保險、財產保險及家居保險等）保單的投保人在繳付保費時，須同時繳付保費徵費。

徵費率及上限為減低對投保人的影響，保監局會以循序漸進的方式引入徵費，首階段徵費率為每保單年度保費
的0.04%，其後逐步調整至0.1%。

徵費率首階段

第二階段

第三階段

2018年1月1日

2019年4月1日

2020年4月1日

至
2019年3月31日

至
2020年3月31日

至2021年3月31日

0.04%

0.06%

0.085%

第四階段

徵費上限
人壽保險

$40

$60

$85

$100

一般保險$2,000$3,000$4,250$5,0001. 法例豁免徵費的保單包括再保險保單、專屬自保保險公司承保的保單、海運、空運及貨運業務的保單。
2. 僱主提供的團體人壽保險保單如包含醫療保障，徵費上限與一般保險保單
相 同。

$ 4.8

2018年1月1日$1000/月$ 40

例子三保單開立日
2018年2月$ 60

A: 保險公司會透過不同方式（例如電郵、短訊或保費通知書），向投保人說明收取徵費的安排。如有任何疑問，可向所屬保險公司
查詢。

須繳交徵費保費徵費為以下較低者：$150,000 x 0.04% = $60；或人壽保險保單徵費上限 $40

9個月財產
保險保單

Q: 我如何得知保單的保費徵費安排？

於2018年1月1日繳交保費時,$15萬/年公司

保單開立日
2018年1月1日

須繳交徵費

於2018年1月繳交保費時,保費徵費為以下較低者：$300,000 x 0.04% = $120；或$40 x 18/12個月 = $60（超過一年才支付保費一次的保單，徵費上限按
保單合約月份比例計算）

例子二保單開立日2017年1月1日

人壽保險保單

$30萬/18個月

保費徵費為以下較低者：$1,000 x 12 x 0.04% = $4.8 ；或一般保險保單徵費上限$2,000

2021年
4月1日起

0.1%

須繳交徵費總額

保單開立日 3

人壽保險保單

常見問題

於2018年1月至12月 3

財產
保險保單

保費徵費設有上限。整付保費或年度化保費$10萬

或以上的人壽保險保單，以及每年保費$500萬或以上的一般保險保單，只須繳付徵費上限。例如，在首階段徵費期間，人壽保險的徵費上限為每保單年度$40 2，一般保險的徵費上限為每保單年度$2,000。

例子四須繳交徵費

$2,000$600萬

保費徵費為以下較低者：$6,000,000 x 0.04% = $2,400；或一般保險保單徵費上限 $2,000（保單的保障期短於一年並不影響徵費上限）
3. 根據法例，「開立日」為根據該保單須繳付第一筆保費的日期。

為何收取保費徵費？

Q: 我如何得知實際繳付的保費徵費金額？
A: 投保人如對保單的徵費金額有任何疑問，可向所屬保險公司查詢。

Q: 我的保險公司說會為我繳付保費徵費，為什麼？
A: 投保人須按法例繳付保費徵費，但個別保險公司可以選擇為投保人承擔保費徵費，並會透過不同方式（例如保單周年報告）向投保人說明。如投保人要求，保險公司亦有責任向其提供已代投保人向保監局繳付徵費的證明。

保險業監管局（保監局）是獨立於政府及保險業界的監管機構，於2017年6月26日起，接替政府保險業監理處規管保險公司，並將於兩年內實施法定中介人發牌制度，直接規管保險中介人，為投保人提供更全面的保障。

Q: 如不繳付保費徵費有何後果？

鑑於保監局預計於運作初期將錄得赤字，政府已
向其撥款$4.5億，並將於2018-19財政年度，再向立法會申請撥款$2億，以支持保監局初期的運作開支。

費？

A: 根據法例，如投保人沒有按規定繳付徵費，保監局可根據《保險業（徵費）規例》第3（4）條，向其施加最高$5,000的罰款。保監局
亦可循民事程序追討欠付的徵費。

Q: 保監局會如何確保保險公司沒有多收保費徵
A: 根據法例，保險公司須向保監局提交由核數師核實的年度轉付
報告。若保險公司向投保人收取超過指明徵費的款額，保監局可
根據《保險業（徵費）規例》第3（5）條，向該保險公司施加最高$10,000的罰款。

長遠來說，保監局作為獨立監管機構必須財政獨

立並收回運作成本。《保險業條例》（第41章）賦權保監局向保險公司和保險中介人收取各項費用，並向投保人收取保費徵費。

保險業監管局

電郵：enquiry@ia.org.hk
網站：www.ia.org.hk
2017年10月

Small Levy
Big Protection
Starting from 1 January 2018, the Insurance Authority(IA) will collect a levy on insurance premiums frompolicy holders through insurance companies. The
levy rate in the first phase will be 0.04% of the insurance
premium, and there will be a levy cap. Policy holders
must pay the levy in accordance with the law, andinsurance companies will inform them of the relatedarrangements.

Except for certain policies exempt from the levy by law 1,
policy holders of all new or in-force life insurance
policies and general insurance policies (such as travel,
motor, property and household insurance) must pay thelevy along with their premium payment.

Levy rates and cap
To reduce the impact on policy holders, an incremental
approach will be adopted to introduce the levy. The levy
rate will start at 0.04% of the insurance premium inPhase 1, and will increase gradually until it reaches 0.1%.
There will be a cap on the levy. For life insurance
policies with single or annualised premiums at or above$100,000, or general insurance policies with annual
premiums at or above $5 million, policy holders willneed to pay only the cap. For example, in Phase 1, thecap levels for life insurance policies and general insurance
policies will be $40 2 and $2,000 per policy year respectively.

Property 3
Insurance
PolicyInception Date 3
1 Jan 2018

Total levy payable fromJan to Dec 2018

$ 4.8

Example 2:

Inception Date
1 Jan 2017

Levy rate

Phase 2Phase 3

Levy payable whenpaying his premium on
1 Jan 2018

$ 40

$150,000/year

The levy payable is the lower of:$150,000 x 0.04% = $60; or
the $40 cap for life insurance policies.

1 Jan 2018

1 Apr 2019

1 Apr 2020

tototo31 Mar 2019

31 Mar 2020

31 Mar 20210.04%

0.06%

0.085%

Phase 4Company

From 1 Apr 2021
onwards

0.1%

Inception Date
Feb 2018

Levy Payable$2,000$6,000,000

Levy cap
Lifeinsurance
Generalinsurance

9-monthProperty
Insurance
Policy

$40

$60

$85

$100

$2,000$3,000$4,250$5,000

1. Reinsurance business, policies underwritten by authorized captive
insurers, and marine, aviation and goods-in-transit business are exempt
from the levy.
2. Group life insurance policies with medical protection offered by employers
will be subject to the levy cap for general insurance policies.

Inception Date
1 January 2018

Levy payable whenpaying his premium inJan 2018

$ 60/18 months

The levy payable is the lower of:$1,000 x 12 x 0.04% = $4.8 ; orthe $2,000 cap for general insurance policies.

Life
Insurance
PolicyLife
Insurance
Policy$300,000$1,000/month

Example 3:
Phase 1Frequently Asked Questions

Example 4:

Example 1:

Scope of the levy

The levy payable is the lower of:$6,000,000 x 0.04% = $2,400; or
the $2,000 cap for general insurance policies.
(The levy cap will not be affected by the duration ofrisk coverage under a policy of less than one year.)

3. As defined by the law, “inception date” means the date on which the firstpremium under the contract becomes payable.

The levy payable is the lower of:$300,000 x 0.04% = $120; or$40 x 18/12 months = $60(for policies with scheduled premium payable once inmore than a year, a prorated cap will be applied basedon the number of months)

Why will a levy be imposed on
insurance premiums?
The Insurance Authority (IA) is a regulatory body independentof both the Government and the insurance industry. Since 26
June 2017, it has taken over the regulation of insurancecompanies from the Office of the Commissioner of Insurance,a Government department. Within two years, the IA will also
take over the direct regulation of insurance intermediaries
through a statutory licensing regime, thus protecting policy
holders in a more comprehensive manner.
In view of the IA’s expected deficits in the initial years, theGovernment has provided $450 million and will seek the approvalof the Legislative Council for an additional $200 million in the2018-19 financial year to fund the initial operations of the IA.
In the long run, as an independent regulator, the IA has to befinancially independent and recover its operating costs. The
Insurance Ordinance (Cap. 41) empowers the IA to collect feesfrom insurance companies and users for specific services, andto collect a premium levy from policy holders.

Q: How can I find out about the details of the collectionof the premium levy for my policy?
A: Insurance companies will explain the payment arrangement
to policy holders through various channels (e.g. email, SMS orpremium notice). Policy holders should contact their insurancecompany for any enquiries.

Q: How can I find out the exact amount of the premiumlevy?
A: Policy holders should contact their insurance company toseek clarifications on the exact amount of the levy.

Q: My insurance company told me that the levy for mypolicy would be borne by them. Why?
A: Policy holders should pay the levy in accordance with the law.
However, individual insurance companies may choose to pay
the levy on behalf of policy holders. Insurance companies will
inform policy holders via various channels (e.g. anniversarystatements) of this arrangement, and they are required toprovide a proof of payment if a policy holder requests it.

Q: What if I refuse to pay the premium levy?
A: If a policy holder does not pay the required levy, the IA may
impose on the policy holder a pecuniary penalty of up to $5,000
under section 3(4) of the Insurance (Levy) Regulation. The IA
may recover the outstanding levy as a civil debt due to it.

Q: How can the IA ensure that the insurance companies
do not collect an excessive levy?
A: Insurance companies must submit audited annual remittancereports to the IA, as required by law. If an insurance company
has collected an excessive levy from a policy holder, the IA may
impose on the insurance company a pecuniary penalty of up to$10,000 under section 3(5) of the Insurance (Levy) Regulation.

Insurance Authority
E-mail: enquiry@ia.org.hk
Website: www.ia.org.hk
October 2017