Umeå universitets logga

In Sweden, the concept of a connection between benefits and contributions in social insurance is strong. The opinion is based on an understanding that social security law in constructed upon the same principles as private insurance. This concept of links between benefits and contributions makes it important to review the legal systems of social security.

The purpose of this study is to analyse the legal principles behind social insurance law. The legal definition of social insurance in Sweden does not include legal principles but rests instead on an enumeration of the public authorities that administer various benefits. The definition is pragmatic and adapted to European Community law. Legal principles can be revealed by studying the variety of different values underlying the legal system of social security. The principles behind social security law are based on just distribution and effectiveness and social security legislation is often constructed as a social right. Social insurance exhibits a number of characteristic legal features or principles which differ from private insurances. Social insurance is a public and compulsory scheme, based on redistribution. Different benefits within the insurance system are designed to cover income loss and, in general, there is no individual means testing. This can also be described as the principle of compensation for lost income. Furthermore there are benefits that are not related to risks and the legislation is based on formal legal sex neutrality. The social security scheme is primarily financed by taxes and mandatory contributions. Social insurance contributions exhibit the same or similar criteria as fiscal policies and tax law. Thus the link between contributions and benefits in the social security system is very weak.

The insurance system can be restructured on the basis of social insurance legal principles. In this thesis various benefits have been systematized from a life-cycle perspective. Income is an important concept in social security law and common to these benefits is that they are based on the principle of compensation for lost income. Gender issue becomes easily visible and possible to analyse and within the life-cycle context unemployment, parental and pension insurances are analysed from the perspective of sex equality.

To achieve a connection in social security, both benefits and contributions have to be based on the same calculation of income. The concept of income, however, has different meanings in social security legislation. Concepts of income vary both within and between benefits and contributions. The analysis show that legal norms and principles differ between benefits and contributions within the social security system and it is therefore hard to find a connection between them.