New Sanction Fee for Assistance Compensation – Why Correct Reporting Becomes Even More Important

As of July 1, 2026, new rules regarding sanction fees for incorrect payments from Försäkringskassan will apply. This means that those who provide incorrect information, or fail to report changed circumstances, may have to pay an extra fee in addition to the actual recovery claim. The rules cover social insurance and also apply within assistance compensation. (forsakringskassan.se)

For assistance companies, self-employers, and others working with personal assistance, this means that correct reporting of assistance becomes even more important. Errors in time reports, salary 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 levied when compensation has been paid out incorrectly or in too high an amount. Försäkringskassan describes that the fee can be 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 out 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. (forsakringskassan.se)

Why is this particularly important in personal assistance?

Assistance compensation is based on the reporting of the correct hours, the correct provider, and the correct costs. In practice, this means several parts must align simultaneously:

• scheduled assistance
• actual hours worked
• absences 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 discrepancies increases. It does not have to be about intentional errors. Even carelessness, missed changes, or lack of control can lead to incorrect payments — and thus the risk of both recovery claims and sanction fees.

Examples of risks in assistance reporting

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

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

If time reports are signed in hindsight, lack verification, or contain manual adjustments without clear traceability, it becomes harder to show what was actually performed.

2. Changed circumstances that are not reported in time

Försäkringskassan specifically highlights that a sanction fee can be applicable when changed information is not notified. In assistance, this could involve changed assistance needs, changed employer circumstances, or other information affecting the right to compensation. (forsakringskassan.se)

3. Deficiencies in salary 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 compensation 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 scheduling, time reporting, payroll, and documentation are in different systems, it can become unclear who is responsible for detecting errors before the data is submitted.

How assistance companies can reduce the risk

The new sanction fee does not mean that 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 schedules 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 due.
• Document changes in schedules, absences, assistance time, and responsibilities.
• Have a clear process for information to Försäkringskassan, especially regarding changed circumstances.
• Collect schedules, 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, correct 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 controls, customer dialogue, and potential audits.

An enterprise 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 is reduced. This makes the work more traceable and reduces the risk of incorrect information forming the basis for reporting.

Summary

From 1 July 2026, incorrect information or missed changes within social insurance can lead to a sanction fee. In assistance compensation, this means that correct 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 schedules, time reporting, payroll, and documentation, the lower the risk of reporting errors.

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.

Help with the application and forms

This article is about reducing risk in ongoing reporting. If you are specifically looking for help filling out Försäkringskassan's forms (FK 3059, 3062, 3066, 3079, 3080) or with LSS (Swedish law for support to people with disabilities) applications to the municipality, Tidvis Ansök is a standalone tool built for exactly that.