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Documentation of APW calculations for Sweden, 1997
Single APW:
The gross wage of the APW in 1997 is the official Swedish figure calcu-
lated by statistics Sweden for OECD.
1997
Non-insured
1)
Gross wage
209,214 SEK
Tax and social security
72,220 SEK
2)
Disposable income
136,994 SEK
APW-couple: The husband has the same wage as the single APW, the wife has 50 per
cent of that. The couple has no children.
1997
Non-insured
1)
Gross wage
313,821 SEK
Tax and social security
104,074 SEK
Disposable income
209,747 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 (also in 1996). 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 approximately 500 SEK a year and is deductible in taxable income, if a thresh-
old together with other deductions of 1,000 SEK is passed. Social contributions paid by the employers
(approximately 33 per cent of the wage bill) is the major financing source for Swedish social security.
The employee paid contribution for health insurance was increased to 4.95 per cent in 1997. The total
employee paid contributions have increased to 5.95 per cent of income (up to a ceiling) in 1997.
2)
Cf. the annex for documentation.

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