Voluntary Health Insurance Scheme (VHIS) Quick Guide (Chinese Article)

Estimated reading time 6 minutes

10Life Team

07 Mar 2022
Voluntary Health Insurance Scheme (VHIS) Quick Guide
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10Life Team

07 Mar 2022

Estimated reading time 6 minutes

每到新課稅年度,社交媒體便會出現鋪天蓋地的自願醫保(Voluntary Health Insurance Scheme,VHIS)宣傳,大打「扣稅優惠」的旗號,令人不禁心思思,想添購一份自願醫保慳稅。
 
但一般人或許傻傻分不清自願醫保、個人醫保的分別,亦看不懂「標準計劃」及「靈活計劃」,甚至不知道如何計算扣稅,10Life今次就整理一個懶人包,8個重點解構自願醫保需知事項。
 
1.自願醫保=醫療保險+獲政府認證
 
自願醫保其實也是醫療保險一種,不過是由食衛局認可,旨在提升住院保險產品的保障水平,同時鼓勵市民使用私營醫療服務,減輕公營醫院壓力。
 
食衛局先為自願醫保計劃訂立一項「遊戲規則」,只要保險公司推出的醫療保險符合所訂下的門檻,便會獲認證為「認可產品」,而產品價格由保險公司自行釐定,消費者可以自由選擇是否購買;而若果投保則可獲稅務寬減。
 
另外,保險公司登記參與自願醫保後,要在十年內,向現有醫療保險保單持有人,提供一次簡易的機會讓他們選擇是否轉移至自願醫保。
 
2.每年扣稅額最多$8,000 不等於直接慳稅
 
自願醫保最大的特點之一是可以扣稅,每名受保人稅務扣除的保費上限為8,000港元,意思並非指在每個課稅年度中直接扣稅8,000港元,而是需要將自願醫保保費乘以稅率,才是最終的扣稅金額,公式如下:
 
「自願醫保保費 x 稅率 = 扣稅金額」
 
以下不妨參考陳先生一家的例子,看看保費、獲稅務扣除的款額,以及所節省稅款的分別:
 
情況 每年繳付保費 可獲稅務扣除的款額(上限為每名受保人8,000港元) 獲節省的稅款(假設為標準稅率15%)
陳先生 3,000港元 3,000港元 450港元
陳先生太太 7,000港元 7,000港元 1,050港元
陳先生父親 8,000港元 8,000港元 1,200港元
陳先生母親 12,000港元 8,000港元 1,200港元
 
3 .慳稅視乎稅率及保費 每人每年最多慳$1,360
 
稅率與應課稅入息相關,自2018/19課稅年度起,標準稅率為15%,邊際稅率為2%、6%、10%、14%和17%,詳細可參考政府稅務局網站。
 
不過,假如受保人的邊際稅率只有2%,即使每年可獲稅務扣除的款額達到8,000港元,每人每年亦只能慳稅160港元。另一邊廂,若以香港最高階的稅率17%、利用盡8,000港元的稅務扣除上限計,每人每年則最多可慳稅1,360港元。
 
4.申請扣稅程序及所需文件
 
自願醫保申請扣稅並不困難,可透過稅務易(eTAX)網上報稅平台或填寫實體報稅表時申請,當中列有清晰指示,只要在申請時勾選「根據自願醫保計劃保單繳付的合資格保費」,並填寫「合資格的保費」即可。
 
另外,雖然申請扣稅時無須繳交文件,但必須保留保費收據及年度保單6年(由有關課稅年度完結起計),以備稅務局查核。
 
5.「標準計劃」、「靈活計劃」有咩分別?
 
自願醫保「標準計劃」產品的條款及保障由政府劃一釐定,並設有最低要求,如最低保障範圍及賠償金額,當中包括保證續保至100歲,而保障範圍擴展至包括投保時未知的已有疾病、於年滿8歲或以後出現或確診的先天性疾病等,並訂明非手術癌症治療,例如放射性治療、化療、標靶治療等。如果想查詢更多產品保障,不妨留意政府自願醫保計劃網頁
 
在達到「標準計劃」的基本保障要求後,假如進一步將保障升級,例如提升細項的賠償上限、加入額外醫療保障等,便是「靈活計劃」。截至2021年3月31日 ,自願醫保保單的數目已達791,000張,其中 97%為靈活計劃,其餘則是標準計劃(註1)。
 
6.「標準計劃」較普通醫保有甚麼不同?
 
10Life認為,對比起大眾醫療保險,自願醫保有幾個新穎之處,包括承保未知的投保前已有疾病;承保8歲後才出現的先天性疾病,其他醫保少有;標準化的保障條款及細則,方便消費者比較產品。不過,自願醫保不是只有優點,沒有缺點,以下將會提及不同計劃的預計保障率差異。
 
7. 僅8%自願醫保評分滿分
 
自願醫保已推出近3年,漸漸成為主流醫療保險產品。截至去年底,市場上有逾150個自願醫保計劃,為了讓消費者易於掌握產品的保障,10Life精算師以多達12個傷病個案,計算醫療保險的保障率,今年更優化評級方法,提升乳癌個案的醫療開支假設,並要求產品具有抗醫療通脹能力。
 
最後發現僅約8%的自願醫保產品醫療保障評分滿分,兼展現抗醫療通脹特性,即全數保障和高額每保單年度賠償上限,意味市場上亦有自願醫保保障未盡如人意。若想知道得更多,大家不妨使用《產品解碼器》比較。
 
8. 購買醫保應留意保險公司聲譽及財務
 
雖然政府會監管保險公司的運作,但購買醫療保險時,保險公司的穩定性亦是考慮因素之一;即使保險公司沒有財政困難,但消費者仍需考慮它們可隨時離開香港市場。

由於醫療保險是每年續保一次,如保險公司選擇退出香港市場,又或不再售賣醫保產品,投保人便只能轉用其他保險公司。在這個情況下,新的保險公司會為投保人再次進行核保,轉投新公司的保單可能會較之前加設「不保項目」,或拒絕承保。

 
註:

  1. 自願醫保計劃的最新情況〉,立法會CB(4)1196/20-21(05)號文件。
  2. 本文由10Life從不同途徑搜集市場資料製作而成,僅供一般參考之用,並沒有考慮任何個人需要及合適性,亦不應被視為銷售建議。投保前應與持牌保險顧問商討適合自己的保險方案,並以保險公司提供的資料為準。
  3. 本文最後更新日期:2022年3月3日

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Jack, Ng Wai Lap

黃維立

AXA Unit Manager

4.7
4006
612

Nik, Leung Tsz Kei

梁芷萁

10Life Financial Manager, Insurance Specialist

4.8
1173
274

Arthur, Law Wing Kai

羅永楷

10Life Financial Manager of Business Development

5
245
80

Winnie, Ng Wai King

吳惠琼

FTLife Agency Manager

4.8
1853
309

Even, Shum Miu Chu

岑妙珠

恆泰 高級理財顧問

4.6
1349
250

Philip, Lee Hon Lun

李漢麟

YF Life Branch Manager

4.4
1646
263

Tony, Yeung Chun Fung

楊俊鋒

FWD Life Wealth Planner

4.7
1770
309

Mabel, Siu Sin Wan

蕭善尹

FTLife Wealth Management Director

5
1063
315

Edward, Lam Wing Chuen

林永泉

Convoy Senior Wealth Management Advisor

4.6
1557
263

Noble, Suen Chit Yuen

孫哲遠

AIA Associate Director, Wealth Management and Protection

4.4
1116
249

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