The Swedish Social Insurance Agency is a well-known and highly criticized institution. Due to the fact that political institutions and authorities, as a part of the Swedish government, rely on the citizens’ trust in order for them to be legitimate, this thesis addresses the issue of how the Swedish Social Insurance Agency expresses itself from a legitimacy point of view. Communication is a way for authorities to reach out to citizens and influence their opinions on the authorities and the government, and therefore the Swedish Social Insurance Agency’s communication is analyzed. The communication in the shape of debate articles in Swedish news media from the years 2017, 2018 and 2019 is analyzed with the qualitative method framing analysis to highlight the manifesto and latent messages of the debate articles. The framing analysis is based on four categories; problem framing, subject presentation, causal explanation and solution suggestions. The categories are used to systematize the content of the debate articles and to produce and present themes. The theoretical perspective of accountability as a part of legitimacy is used as a guiding light throught the framing analysis. This is done with an inductive approach to investigate what there is to be found in the articles that can relate to legitimacy. The main results show that the distribution of responsibilities and accountability is expressed as highly unclear, which probably has a negative impact on the authority's legitimacy.