Riksrevisionens rapport om ersättning för höga sjuklönekostnader

Regeringens skrivelse 2023/24:69

Riksrevisionens rapport om ersättning för höga sjuklönekostnader

Regeringen överlämnar denna skrivelse till riksdagen.

Stockholm den 15 februari 2024

Ulf Kristersson

Anna Tenje

(Socialdepartementet)

Skrivelsens huvudsakliga innehåll

I skrivelsen redovisar regeringen sin bedömning av de iakttagelser som Riksrevisionen har gjort i rapporten Lätt att göra fel – systemet för ersättning för höga sjuklönekostnader (RiR 2023:16). Riksrevisionen har granskat om systemet för ersättning för höga sjuklönekostnader är utformat så att risken för felaktiga utbetalningar minimeras på ett effektivt sätt.

Den övergripande slutsatsen är att det finns flera tydliga effektivitetsbrister som tillsammans innebär en ökad risk för felaktiga utbetalningar. Riksrevisionen bedömer bl.a. att arbetsgivarnas uppgiftsskyldighet bör utökas samtidigt som Försäkringskassan bör ges i uppdrag att ansvara för beräkningen av sjuklönekostnader. Riksrevisionen rekommenderar regeringen att ge Försäkringskassan och Skatteverket ett särskilt samordningsuppdrag som syftar till att minska risken för felaktiga utbetalningar från ersättningen för höga sjuklönekostnader. Dessutom rekommenderar Riksrevisionen att regeringen genomför en översyn och lämnar författningsförslag i syfte att minska risken för felaktiga utbetalningar.

Regeringen har i budgetpropositionen för 2024 aviserat att ersättningen för höga sjuklönekostnader ska avskaffas (prop. 2023/24:1 utg. omr.10 avsnitten 2.8 och 2.9.7, bet. 2023/24:SfU1, rskr. 2023/24:91). I lagrådsremissen Ersättning för höga sjuklönekostnader upphör (S2024/00254) föreslår regeringen att bestämmelserna i lagen om sjuklön om ersättning för höga sjuklönekostnader ska upphöra att gälla vid utgången av juni 2024. Regeringen anser att det därmed inte finns skäl för regeringen att vidta någon åtgärd med anledning av granskningen.

I och med denna skrivelse anser regeringen att Riksrevisionens rapport är slutbehandlad.

1¶Ärendet och dess beredning

Riksrevisionen har granskat om utformningen av systemet för ersättning för höga sjuklönekostnader på ett effektivt sätt minimerar risken för felaktiga utbetalningar. Granskningen har redovisats i rapporten Lätt att göra fel – systemet för ersättning för höga sjuklönekostnader (RiR 2023:16), se bilagan.

Rapporten innehåller slutsatser och rekommendationer som avser regeringen, Försäkringskassan och Skatteverket. Riksrevisionens rapport överlämnades av riksdagen till regeringen den 27 oktober 2023. I denna skrivelse behandlar regeringen de iakttagelser och rekommendationer till regeringen som Riksrevisionen redovisar i sin rapport.

2¶Riksrevisionens iakttagelser

2.1¶Riksrevisionens bedömningar

Riksrevisionen har granskat om systemet för ersättning för höga sjuklönekostnader är utformat så att risken för felaktiga utbetalningar minimeras på ett effektivt sätt. Riksrevisionen gör bedömningen att systemets nuvarande konstruktion medför en ökad risk för felaktiga uppgifter vid inrapportering av sjuklön. En förutsättning för att ett automatiserat system ska leda till korrekta utbetalningar är att ersättningen beräknas på rätt uppgifter. Riksrevisionen bedömer att risken för felaktiga utbetalningar och ineffektiv användning av Försäkringskassans resurser ökar i och med det faktum att det är arbetsgivaren och inte myndigheten som ansvarar för beräkningen av den sjuklönekostnad som ska ligga till grund för ersättningen.

Vidare bedömer Riksrevisionen att den nuvarande ansvarsfördelningen mellan Skatteverket och Försäkringskassan utgör ett hinder för ett effektivt kontrollarbete. Skatteverkets roll är begränsad, samtidigt som myndigheten har tillgång till uppgifter som kan effektivisera Försäkringskassans kontrollverksamhet och därmed minska förekomsten av felaktiga utbetalningar. Riksrevisionen bedömer att myndigheterna inte i tillräcklig utsträckning har utnyttjat sina möjligheter till samverkan på ett sätt som bidrar till att minimera de felaktiga utbetalningarna.

Riksrevisionen menar att granskningen visar att regeringen inte har vidtagit tillräckliga åtgärder för att motverka felaktiga utbetalningar av ersättningen. Regeringen har följt upp ersättningens utformning genom att ge Försäkringskassan i uppdrag att rapportera in hur ersättningen fungerar och vilka eventuella brister och problem som finns. Trots uppföljningsarbetet och ett snabbt agerande när kostnaden för ersättningen blev högre än väntat bedömer Riksrevisionen att regeringen inte i tillräcklig utsträckning tagit initiativ för att säkerställa ett regelverk som möjliggör en effektiv kontroll av den ersättning som betalas ut.

2.2¶Riksrevisionens övergripande slutsats

Riksrevisionens övergripande slutsats är att systemet för ersättning för höga sjuklönekostnader inte är effektivt utformat för att minimera felaktiga utbetalningar. Risken för felaktigheter av inrapporterat underlag är hög. Försäkringskassans riktade kontroller är ett effektivt verktyg för att identifiera felaktiga utbetalningar. Kontrollernas omfattning har dock inte varit tillräcklig för att säkerställa en låg andel felaktiga utbetalningar inom ersättningen.

2.3¶Riksrevisionens rekommendationer

Riksrevisionen rekommenderar regeringen att ge Försäkringskassan och Skatteverket ett särskilt samordningsuppdrag som syftar till att minska risken för felaktiga utbetalningar från ersättningen för höga sjuklönekostnader. Regeringen rekommenderas också att överväga om de rättsliga förutsättningarna för informationsutbyte mellan myndigheterna som gällde under covid-19-pandemin ska gälla tills vidare. Därtill rekommenderar Riksrevisionen att regeringen genomför en översyn och föreslår författningsförslag i syfte att minska risken för felaktiga utbetalningar. Riksrevisionen rekommenderar att översynen fokuserar på en utökning av uppgiftsskyldigheten för arbetsgivare för att effektivisera utredningsarbetet och att ansvaret för beräkningen av sjuklönekostnaden flyttas från arbetsgivaren till Försäkringskassan. Det rekommenderas också att Försäkringskassan ska kunna ta del av inkomstuppgifter från Skatteverket på individnivå i syfte att effektivera utredningsarbetet. Slutligen rekommenderar Riksrevisionen regeringen att ta ställning till att införa en sanktionsavgift vid lämnande av oriktiga uppgifter när det gäller ersättning för höga sjuklönekostnader.

Riksrevisionen noterar att regeringen i budgetpropositionen för 2024 har aviserat att ersättningen för höga sjuklönekostnader ska avskaffas. Riksrevisionen anser att rekommendationerna som ges i granskningen kvarstår så länge som det nuvarande regelverket är i kraft.

3¶Regeringens bedömning av Riksrevisionens iakttagelser

Regeringen instämmer i huvudsak i Riksrevisionens iakttagelser att utformningen av ersättningen för höga sjuklönekostnader medför en ökad risk för felaktiga utbetalningar.

Regeringen har i budgetpropositionen för 2024 aviserat att ersättningen för höga sjuklönekostnader ska avskaffas (prop. 2023/24:1 utg.omr. 10 avsnitten 2.8 och 2.9.7, bet. 2023/24:SfU1, rskr. 2023/24:91). Regeringen ser bl.a. risker för felaktiga utbetalningar i den automatiska hanteringen av ersättningen för höga sjuklönekostnader. I lagrådsremissen Ersättning för höga sjuklönekostnader upphör (S2024/00254) föreslås därför att bestämmelserna i lagen (1991:1047) om sjuklön om ersättning för höga sjuklönekostnader ska upphöra att gälla vid utgången av juni 2024. Förslaget att avskaffa ersättningen för höga sjuklönekostnader innebär att felaktiga utbetalningar inom ersättningen upphör.

Riksrevisionen anser att rekommendationerna som ges i granskningen kvarstår så länge det nuvarande regelverket är i kraft. Till skillnad från Riksrevisionen anser regeringen att det inte skulle vara effektivt att vidta åtgärder när regeringens avsikt är att avskaffa ersättningsformen vid utgången av juni 2024. Regeringen anser att det därmed inte finns skäl för regeringen att vidta någon åtgärd med anledning av Riksrevisionens iakttagelser.

I och med denna skrivelse anser regeringen att Riksrevisionens rapport Skr. 2023/24:69 är slutbehandlad

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Socialdepartementet

Utdrag ur protokoll vid regeringssammanträde den 15 februari 2024

Närvarande: statsminister Kristersson, ordförande, och statsråden Busch, Billström, Svantesson, Ankarberg Johansson, Edholm, J Pehrson, Waltersson Grönvall, Strömmer, Roswall, Forssmed, Tenje, Forssell, Slottner, M Persson, Wykman, Malmer Stenergard, Kullgren, Liljestrand, Bohlin, Carlson, Pourmokhtari

Föredragande: statsrådet Tenje

Regeringen beslutar skrivelse Riksrevisionens rapport om ersättning för höga sjuklönekostnader