Sweden Finland Austria

Documentation of APW calculations for Sweden 1996, 
’correct’ data
Single APW:
The gross wage of the APW in 1996 is from ’The Tax/Benefit Position of
Employees’, OECD, 1997 edition.
1996
Non-insured
1)
Gross wage
204,714 SEK
Tax and social security
69,069 SEK
Disposable income
135.645 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.
1996
Non-insured
1)
Gross wage
307,071 SEK
Tax and social security
99,457 SEK
Disposable income
207,614 SEK
1)
After half a year with a mandatory unemployment insurance system, the scheme was changed back
to a voluntary basis from January 1995. The social contribution for unemployment insurance of 1 per
cent of income (up to a ceiling) was cancelled, and another social contribution for pensions was
introduced, this was also 1 per cent of income. The membership fee for unemployment insurance was
reintroduced. It should be deducted from the gross wage income but has not been so, and neither has
it in the calculations for the Swedish APW in OECD’s ’The Tax/Benefit Position of Employees'. The
fee is appr. 500 SEK a year and is deductible in taxable income if a threshold together with other
deductions of 1000 SEK is passed. Social contributions paid by the employers (appr. 33 per cent of
the wage bill) is the major financing source for Swedish social security. The employee paid contribu-
tion of 0.95 per cent of income for health insurance was increased to 3.95 per cent in 1996. The total
employee paid contributions have increased to 4.95 per cent of income (up to a ceiling) in 1996, and
will increase further in the coming years.
’Standard’ income events
1.