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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 1995.
Compared to the situation without children the increase in disposable income is
(9,000 / 195,770) x 100 = 4.6 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 / 195,770) x 100 = 9.2 per cent
with two children (6 and 3 years old).
For child no. 3 (1 year old) the allowance is 2,400 + 9,000 = 11,400 SEK. Compared
to the situation without children the increase is (29,400 / 195,770) x 100 = 15.0 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 for 60 days (30 days for each
spouse), 80 per cent for 300 days).
The husband has a wage reduction of (190,260 / 365) x 60 = 31,276 SEK. He
receives 190,260 x .9 / 365 = 469 SEK per day for 30 days, resulting in a ’parents
allowance’ of 30 x 469 = 14,070 SEK. For the remaining 30 days he receives
190,260 x .8 / 365 = 417 SEK per day, resulting in a ’parents allowance’ of
12,510 SEK. In total he receives 26,580 SEK.
The wife has a wage reduction of (95,130 / 365) x 300 = 78,189 SEK. She re-
ceives 95,130 x .9 / 365 = 235 SEK per day for 30 days, resulting in a ’parents
allowance’ of 30 * 235 = 7,050 SEK. For the remaining 270 days she receives
95,130 x .8 / 365 = 209 SEK per day, resulting in a ’parents allowance’ of 56,430
SEK. In total she receives 63,480 SEK.
Combined the wage reduction is 109,465 SEK and the received compensation is
90,060 SEK.

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The gross compensation percentage is 90,060/109,465 x 100 = 82. 360 days of
maternity leave results in a disposable income of 199,948 SEK for the couple
including allowance for 2 children (1 child 3 years of age and 1 born in 1995).
The decrease in disposable income compared to the situation where the couple
has two children (3 and 1 year) is 213,770 - 199,948 = 13,822 SEK or 6.5 per
cent.
2. In this calculation the common period of 14 weeks maternity leave for the wife
is used. Her wage reduction is (95,130 / 365) x 98 = 25,542 SEK. She receives
95,130 x .9 / 365 = 235 SEK per day in 30 days, that is 7,050 SEK plus 209 SEK
per day in 68 days, that is 14,212 SEK, in total 21,262 SEK in compensation.
The gross compensation percentage is 21,262 / 25,542 × 100 = 83. 14 weeks
maternity leave results in a disposable income of 210,698 SEK.
The decrease in disposable income compared to the situation, where the couple has
two children is 213,770 - 210,635 = 3,135 SEK or 1.5 per cent.

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