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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 7,680 SEK in 1996.
Compared to the situation without children the increase in disposable income is
(7,680 / 207,614) × 100 = 3.7 per cent with one child (6 years old).
For child no. 2 (3 years old) the allowance is also 7,680 SEK. Compared to the
situation without children the increase is (15,360 / 207,614) × 100 = 7.4 per cent
with two children (6 and 3 years old).
For child no. 3 (1 year old, assumed born in 1996) the allowance is also 7,680 SEK.
Compared to the situation without children the increase is (23,040 / 207,614) × 100
= 11.1 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 (85 per cent for 60 days (30 days for each
spouse), 75 per cent for 300 days).
The husband has a wage reduction of (204,714 / 365) × 60 = 33,652 SEK. He
receives 204,714 × .85 / 365 = 477 SEK per day for 30 days, resulting in a ’par-
ents allowance’ of 30 × 477 = 14,310 SEK. For the remaining 30 days he re-
ceives 204,714 × .75 / 365 = 421 SEK per day, resulting in a ’parents allowance’
of 12,630 SEK. In total he receives 26,940 SEK.
The wife has a wage reduction of (102,357 / 365) × 300 = 84,129 SEK. She
receives 102,357 × .85 / 365 = 238 SEK per day for 30 days, resulting in a ’par-
ents allowance’ of 30 * 238 = 7,140 SEK. For the remaining 270 days she re-
ceives 102,357 × .75 / 365 = 210 SEK per day, resulting in a ’parents allowance’
of 56,700 SEK. In total she receives 63,840 SEK.
Combined the wage reduction is 117,781SEK and the received compensation is
90,780 SEK.

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The gross compensation percentage is 90,780/117,781 × 100 = 77. 360 days of
maternity leave results in a disposable income of 203,983 SEK for the couple
including allowance for 2 children (1 child 3 years of age and 1 born in 1996).
The decrease in disposable income compared to the situation where the couple
has two children (3 and 1 year) is 222,974 - 203,983 = 18,991 SEK or 8.5 per
cent.
2. In this calculation the common period of 14 weeks maternity leave for the wife
is used. Her wage reduction is (102,357 / 365) × 98 = 27,482 SEK. She receives
102,357 × .85 / 365 = 238 SEK per day in 30 days, that is 7,140 SEK plus 210
SEK per day in 68 days, that is 14,280 SEK, in total 21,420 SEK in compensa-
tion.
The gross compensation percentage is 21,420 / 27,482 × 100 = 78. 14 weeks
maternity leave results in a disposable income of 218,505 SEK.
The decrease in disposable income compared to the situation, where the couple has
two children is 222,974 - 218,505 = 4,469 SEK or 2.0 per cent.

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