Life & Income8 min read24 May 2026

Income Protection Insurance: The Complete Australian Guide

IP insurance replaces 70% of your income if you can't work. Here's how it works, what it costs, and when it's worth it.

Income protection (IP) insurance replaces up to 70% of your gross income if you're unable to work due to illness or injury. It's arguably the most important insurance for working Australians — and the most overlooked.

How it works

You choose a waiting period (usually 14, 30, 60, or 90 days) and a benefit period (2 years, 5 years, or to age 65). After you've been unable to work for the waiting period, the insurer pays a monthly benefit until you recover, the benefit period ends, or you reach the policy's maximum age.

The waiting period trade-off

Waiting periodMonthly premiumBest for
14 daysHighestNo emergency fund, self-employed with no sick pay
30 daysHighSmall emergency fund (1 month)
60 daysModerateSome savings or employer sick pay
90 daysLowerStrong emergency fund (3+ months)

Agreed value vs indemnity value

Agreed value policies lock in your benefit at application — useful for variable incomes. Indemnity value policies pay based on your income at time of claim — if your income dropped, your benefit drops too. Most new policies issued since 2020 are indemnity value only (APRA requirement).

Tax treatment

Premiums for IP held outside super are generally tax-deductible. Benefits paid are taxable income. This makes IP one of the few insurance products with a tax advantage.

Super vs outside super

IP held inside super has lower premiums (no tax on contributions) but the benefit is taxed at 15% (or your marginal rate on withdrawal), and the group default cover is usually inadequate. Most financial advisers recommend holding IP outside super for the deductibility and flexibility.

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