Socialrättens myrstack En analys av myndigheters uttalande i förhållande till den nya lagen om schabloniserat föräldraavdrag genom ett polyvalent och polycentriskt perspektiv.

Abstract

This thesis aims to examine the differences in interpretation and application of the new legislation regarding the standardized parental deduction within the Social Insurance Code and the Act Concerning Support and Service for Persons with Certain Functional Impairments. The primary focus is on the differing perspectives of the Swedish Social Insurance Inspectorate (ISF) and the Swedish Social Insurance Agency (Försäkringskassan). ISF emphasizes the importance of referencing legislative preparatory works in interpreting the law and has criticized Försäkringskassan for failing to do so in its administrative practices. Försäkringskassan, on the other hand, argues that a literal interpretation of the law suffices. This discrepancy is analyzed and explained using theories of legal polycentricity and polyvalence, which explore how various actors and values influence the legal system and its sources.

The analysis employs a qualitative methodology, reviewing publicly available documents from both ISF and Försäkringskassan. The findings indicate that the standardized parental deduction, despite its intended purpose of promoting equity, has introduced practical challenges and unintended consequences for families with children who have disabilities. The decentralization of legal sources, due to the polyvalent and polycentric nature of law within the social insurance system, contributes to these practical difficulties, as the interpretation and application of the law have deviated from the intentions expressed in its preparatory works.