Firms’ moral hazard in sickness absenceISER Internal Seminars

In case of sickness, workers typically receive sick pay. In several countries, social security insures firms against their workers’ sickness absences. Such an insurance may create a moral hazard for firms, leading to inefficient monitoring of absences or to an under-investment in the prevention of absences. We investigate firms’ moral hazard in sickness absences by exploiting a legislative change that took place in Austria in 2000. In September 2000, an insurance fund was abolished that refunded firms’ for the costs of their blue-collar workers’ sickness absences. Firms did not receive a refund for their white-collar sickness absences. Until September 2000, small firms were refunded for all wage costs of blue-collar workers’ sickness absences. Large firms, in contrast, received only 70% of the wages paid to sick blue-collar workers refunded. Using a difference-in-differences-in-differences approach, we estimate the causal impact of refunding forms for their workers’ sickness absences. Our results indicate that the incidence of blue-collar workers’ sickness in small firms dropped by almost 10 percent. Sickness durations were about 8 percent shorter due to the removal of the refund. Several robustness checks confirm these results. A regression discontinuity analysis of the incidence and duration of blue-collar workers’ sickness in the vicinity of the threshold provides additional evidence that firms reacted to the institutional incentives. Blue-collar workers in firms that received more compensation were more often, and for longer periods, on sickness leave than those who worked in firms that received less compensation.

Presented by:

Thomas Leoni (Austrian Institute of Economic Research)

Date & time:

July 6, 2011 12:00 pm - June 7, 2011 1:00 pm


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