Sweden Finland Austria

APPENDIX 2
Documentation of family type (APW) 
calculations for Sweden 1991–1996,
’correct’ data
General note: From 1992 the employers cover the illness benefit for the first two weeks (in
1997 four weeks) of an illness spell. There are no specific rules for precisely how the
compensation is calculated. Here it is assumed that the procedure is the same as before
1992, when the insurance covered for this period of illness. Other procedures might result
in slightly different results.

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Documentation of APW calculations for Sweden 1991, 
’correct’ data
Single APW:
The gross wage of the APW in 1991 is from ’The Tax/Benefit Position of
Production Workers', OECD, 1995 edition.
1991
Non-insured
1)
Gross wage
162,400 SEK
Tax and social security
45,548 SEK
Disposable income
116,852 SEK
APW-couple: The husband has the same gross wage as the single APW, the wife has 50
per cent of that income. There are no children.
1991
Non-insured
1)
Gross wage
243,600 SEK
Tax and social security
65,148 SEK
Disposable income
178,452 SEK
1)
Non-insured refers to unemployment insurance. This is voluntary in Sweden (in 1991) as it is in Den-
mark. A case for the insured should therefore also be included. The direct contribution for member-
ship is, however, relatively low in Sweden, about 300 SEK on an annual basis in 1991, and it is
deductible in taxable income. It was therefore decided, that the case for the ’non-insured’ was suffi-
cient. It is also identical then to the APW for Sweden in OECD’s publication ’The Tax/Benefit Position
of Production Workers’. In Sweden the contributions for social security are primarily paid by the
employer, they amounted to about 38 per cent of the gross wage in 1991.