New Sanction Fee for Assistance Allowance – Why Accurate Reporting Is Becoming Even More Important

As of 1 July 2026, new rules apply regarding sanction fees for incorrect payments from Försäkringskassan. This means that anyone who provides incorrect information, or fails to report changed circumstances, may have to pay an extra fee in addition to the repayment claim itself. The rules cover social insurance and also apply to assistance allowance. (forsakringskassan.se)

For assistance companies, self-employing users, and others working with personal assistance, this means that accurate reporting of assistance becomes even more important. Errors in time reports, payroll documentation, absences, schedule changes, or information provided to Försäkringskassan can have greater financial consequences than before.

What is the new sanction fee?

The sanction fee is an administrative fee that can be charged when an allowance has been paid incorrectly or in too high an amount. Försäkringskassan explains that the fee can become applicable both when someone has provided incorrect information and when someone has failed to notify that information has changed. This applies even if the error is due to a mistake. (forsakringskassan.se)

The fee is normally 25 percent of the amount that was paid incorrectly and is to be repaid. There is also a minimum level: the fee is at least SEK 2,368, which corresponds to 4 percent of the price base amount for 2026. In certain situations, the fee may be lower or waived entirely. (forsakringskassan.se)

Why is this particularly important within personal assistance?

Assistance allowance is based on the correct hours, the correct performer, and the correct costs being reported. In practice, this means several parts must align simultaneously:

• scheduled assistance
• actual hours worked
• absence and deviations
• signing of time reports
• payroll documentation
• information to Försäkringskassan
• changes in the user's or the business's situation

If an assistance company works manually, in several separate systems, or with late corrections, the risk of deviations increases. It does not have to be a case of deliberate errors. Even carelessness, missed changes, or lack of control can lead to incorrect payment — and thus the risk of both repayment claims and sanction fees.

Examples of risks in assistance reporting

Here are common situations where assistance businesses should be extra careful:

1. Time reports that do not match the schedule or actual working time

If time reports are signed after the fact, lack oversight, or contain manual adjustments without clear traceability, it becomes harder to prove what was actually performed.

2. Changed circumstances that are not reported in time

Försäkringskassan specifically highlights that a sanction fee may apply when changed information is not communicated. In assistance, this could involve changed assistance needs, changed employer conditions, or other details affecting the right to allowance. (forsakringskassan.se)

3. Deficiencies in payroll and cost documentation

For those who employ personal assistants themselves, or for businesses managing assistance administration, salary, tax, employer contributions, and assistance costs need to be reported correctly. Skatteverket describes assistance allowance as a state grant intended to cover costs for personal assistance, where the person entitled to assistance can choose to employ assistants themselves or purchase assistance from a municipality or private provider. (regeringen.se)

4. Unclear distribution of responsibility

When schedules, time reporting, payroll, and documentation are kept in different systems, it can become unclear who is responsible for detecting errors before the documentation is submitted.

How assistance companies can reduce the risk

The new sanction fee does not mean assistance companies must work in a completely new way — but it increases the need for control, structure, and traceability.

Some practical measures are:

• Ensure digital time reporting with a clear link to the schedule and hours worked.
• Use BankID signing or another secure signing process to reduce the risk of incorrect or unclear documentation.
• Follow up on deviations continuously, not just when the reporting is about to be submitted.
• Document changes in schedule, absence, assistance time, and responsibilities.
• Have a clear process for information to Försäkringskassan, especially regarding changed circumstances.
• Consolidate schedule, time, payroll, and documentation in one system to reduce manual double-work and the risk of information gaps.

Digital control becomes part of quality assurance

For assistance providers, accurate reporting is not just about administration. It is part of the business's quality assurance.

When time reports, payroll documentation, and documentation are linked, it becomes easier to detect errors before they lead to problems. It also provides better documentation for internal control, customer dialogue, and potential audits.

An operations system for personal assistance can therefore play an important role. With integrated scheduling, time reporting, payroll, and documentation, the need for manual transfers between different tools decreases. This makes the work more traceable and reduces the risk of incorrect data forming the basis for reporting.

Summary

From 1 July 2026, incorrect information or missed changes within social insurance can lead to a sanction fee. Within assistance allowance, this means that accurate reporting of assistance time, costs, and changed circumstances becomes even more important. The fee is normally 25 percent of the incorrectly paid amount to be repaid, with a minimum level of SEK 2,368 for 2026. (forsakringskassan.se)

For assistance companies, the conclusion is clear: the better the control of the schedule, time reporting, payroll, and documentation, the lower the risk of errors in reporting.

Do you want to reduce the risk of manual errors in assistance administration? Review how your business handles time reports, signing, deviations, and payroll documentation — before the reporting is submitted.