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’Standard’ income events in connection with children
1-3.
The couple has 1, 2 or 3 children
For child no. 1 (6 years old) there is a family allowance of 9,000 SEK in 1993.
Compared to the situation without children the increase in disposable income is
(9,000 / 187,163) x 100 = 4.8 per cent with one child (6 years old).
For child no. 2 (3 years old) the allowance is also 9,000 SEK. Compared to the
situation without children the increase is (18,000 / 187,163) x 100 = 9.6 per cent
with two children (6 and 3 years old).
For child no. 3 (1 year old) the allowance is 1.5 x 9,000 = 13,500 SEK. Compared
to the situation without children the increase is (31,500 / 187,163) x 100 = 16.8 per
cent with three children (6, 3 and 1 year old).
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 (173,900 / 365) x 60 = 28,586 SEK. He
receives 173,900 x .9 / 365 = 429 SEK per day. For 60 days the ’parents allow-
ance’ is 60 x 429 = 25,740 SEK.
The wife has a wage reduction of (86,950 / 365) x 300 = 71,466 SEK. She re-
ceives 86,950 x .9 /365 = 214 SEK per day. For 300 days the ’parents allowance’
is 300 x 214 = 64,200 SEK.
Combined the wage reduction is 100,052 SEK and the received compensation is
89,940 SEK.
The gross compensation percentage is 90 (some variation due to rounding). 360
days of maternity leave results in a disposable income of 197,820 SEK for the
couple including allowance for 2 children (1 child 3 years of age and 1 born in
1993).
The decrease in disposable income compared to the situation where the couple
has two children (3 and 1 year) is 205,163 - 197,820 = 7,343 SEK or 3.6 per cent.
2. In this calculation the common period of 14 weeks maternity leave for the wife
is used. Her wage reduction is (86,950 / 365) x 98 = 23,345 SEK. She receives 98
x 214 = 20,972 SEK in compensation.
The gross compensation percentage is again 90. 14 weeks maternity leave results
in a disposable income of 203,348 SEK. 

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The decrease in disposable income compared to the situation, where the couple
has two children is 205,163 - 203,348 = 1,815 SEK or 0.9 per cent.

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