Sweden Finland Austria

4.
The couple gets the second child and has 2 children.
There are the same ’timing-problems’ as mentioned in the documentation for Den-
mark, cf. Appendix 1.
1. The couple has a combined maternity leave for 360 days during the year, with
300 days for the wife and 60 days for the husband. The distribution between the
two can be changed. The 360 days cover the maximum period for which the
compensation is based upon income (90 per cent). The compensation for the
remaining 90 days of the leave period is considerably lower.
The husband has a wage reduction of (162,400 / 365) × 60 = 26,696 SEK. He
receives 162,400 × .9 / 365 = 400 SEK per day. For 60 days the ’parents allow-
ance’ is 60 × 400 =24,000 SEK.
The wife has a wage reduction of (81,200 / 365) × 300 = 66,740 SEK. She re-
ceives 81,200 × .9 /365 = 200 SEK per day. For 300 days the ’parents allowance’
is 300 × 200 = 60,000 SEK.
Combined the wage reduction is 93,436 SEK and the received compensation is
84,000 SEK.
The gross compensation percentage is 90 (some variation due to rounding). 360
days of maternity leave results in a disposable income of 189,540 SEK for the
couple including allowance for 2 children (1 child 3 years of age and 1 born in
1991).
The decrease in disposable income compared to the situation where the couple
has two children (3 and 1 year) is 196,452 - 189,540 = 6,912 SEK or 3.5 per cent.
2. In this calculation the common period of 14 weeks maternity leave for the wife
is used. Her wage reduction is (81,200 / 365) × 98 = 21,802 SEK. She receives
98 × 200 = 19,600 SEK in compensation.
The gross compensation percentage is again 90. 14 weeks maternity leave results
in a disposable income of 194,780 SEK. 
The decrease in disposable income compared to the situation, where the couple
has two children is 196,452 - 194,780 = 1,672 SEK or 0.9 per cent.

---

186

---

187