I – Sweden

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Part 1: Description of the Child Support Model

A. Overview

In the last few decades, family law in Sweden has undergone major revisions. A new Marriage Code389 that came into force in the 1980s was the first piece of legislation that clearly outlined responsibilities that both parents had towards their children.390 Under this Code, “Spouses should show each other respect and loyalty. They shall jointly provide a nurturing home for children, and in consultation, work for the family's best.” Furthermore, “The costs of supporting the child shall be borne by the parents between them, each according to their capacity.”391

In the 1990s the rules on the custody of children following the separation of parents were modernized and a greater emphasis was placed on finding solutions by consensus between the parties for the support and wellbeing of the children, including the determination of child support amounts.

In 1997, amendments to the Children and Parents Code392 Chapter 7 updated the rules that determine child support. In Sweden, a parent not living with their child is required to pay "underhållsbidrag" (maintenance allowance or child support)393 as parents are obliged to financially support their children. When deciding on the appropriate amount of child support in an agreement, the parents are to take into consideration the financial needs of the child and the economic situation of both parents. Once parents have agreed on a child support amount, the terms of the arrangement may be written in the form of a contract or an oral agreement. In situations where parents have agreed to “joint custody” and the child resides with each parent approximately half of the time, no child support payment is required.

Sweden does not have a formal set of rules or formula calculations set out in legislation for the determination of child support. Child support amounts are determined through the court process. The Social Insurance Agency of Sweden (Försäkringskassan) has been mandated to assist parents by providing information on their website394 concerning options parents should consider when divorcing or separating. As well, the necessary forms and brochures t0 assist parents in the determination of child support amounts are provided. They also developed and maintain an online calculator to assist parents in estimating an appropriate amount of child support given their circumstances, e.g. income level, age and number of children, and parenting arrangements, etc. The steps used in this calculator form the basis of the formula description contained in this Summary.

The child support model is based on an income shares model, where both parents’ incomes are required. It uses direct costs of the child (budget-based approach) that the parents will share in proportion to their income. Provisions are also included in the formula to allow for deductions to the child support amount for any access or overnight time spent with the child by the paying parent. As well, provisions are included in the formula to allow for deductions from the income available for child support for both parents for:

• Basic expenses for themselves including living and housing expenses;
• Other dependent children for whom either parent is legally responsible; and
• A dependent spouse (though a number of rules are present before this deduction can be applied).395

In Sweden, a child may be entitled to Maintenance Support in cases wherea parentwho is required to pay child support, doesn’t pay. Maintenance Support is a fixed monthly amount396 paid by the government to the parent with whom the child resides.397 In addition, if both parents are in a low income situation and the amount of child support determined using the guidelines is lower than the fixed Maintenance Support amount provided by the government, then the parent with whom the child resides will receive the difference between what is to be paid by the paying parent and the current monthly Maintenance Support amount. To obtain Maintenance Support certain conditions must be met: the parents must not live together and the child must permanently reside with only one of the parents. If the paying parent does not pay their child support obligation, then arrears will include the amounts of Maintenance Support that have been sent to the receiving parent.

In Sweden, the child support legally belongs to the child, but is paid to the parent. The parent with whom the child resides receives the support on behalf of the child until 18, after which it is paid to the child directly. For a child that is still in high school or an equivalent institution, the child support may be extended until the child turns 21.

B. How can Parents Obtain a Child Support Award?

Parents who no longer live together and have a child have two options for determining a child support amount:398

1. If parents are in agreement, they may enter into a private oral or a written agreement. If they do so, they are not obligated to inform the Social Insurance Agency, nor do they need to register it with the Agency or court; or
2. If they cannot agree on how to resolve issues related to parenting time, decision-making, living arrangements and child support, they can turn to their municipality to get help through a “cooperation discussion”. The cooperation discussion is an opportunity for the parents to find common solutions that are in the child's best interest without having to go to court. The cooperation discussion is free of charge. If the parents have had cooperation discussions and received help from the Social Insurance Agency but still cannot agree on issues relating to the child, they can take the matter to the district court.

Consistent with the objectives of the 1980 Marriage Code,399 the overarching philosophy in Sweden today is that parents continue to have a responsibility to nurture and to provide for their children after separation or divorce. To support this philosophy the government provides the services and supports that encourage cooperation between the parents when dealing with issues related to the child including the determination of child support. In Sweden, using the court system is the last resort.

C. How the Formula Works

To assist parents in the determination of a child support amount, there is an online calculator tool available called the “Contributions Calculator”.400 Because Sweden has a discretionary child support model with no formula calculations to determine child support amounts, there are no formal steps per se. However, below is a summary of the six data entry steps that parents must complete when using the online calculator.401

Step 1 - Determine the Gross Income for both parents

In this calculation information on the gross incomes of both parents, the age and gender (optional) of each child and which parent the child lives with a majority of the time, is required.

Step 2 - Determine the Monthly Surplus Income for each parent

This calculation is done by subtracting from each parent’s Gross Income, an amount for taxes and living expenses (akin to a self-support reserve) - up to a maximum of SEK402 4,550 per month and for reasonable housing expenses. The amount remaining after these deductions is called the parent’s Monthly Surplus Income. Also, where applicable, a deduction may be made for a dependent spouse and/or children living with the paying parent. See below Section C. i) Determination of income, for more detail on the conditions for using this deduction.

Step 3 - Calculate each Parent’s Percentage Share

This step is completed by dividing the Combined Monthly Surplus Incomes by each parent’s Monthly Surplus Income to produce each Parent’s Percentage Share.

Step 4 - Determine the monthly Costs of the Child

In this calculation, the parents have three options for determining the Costs of the Child. These are:

1. Agreeing between themselves on the actual expenditures on the child;
2. Using the prefilled itemized expenses on children provided by the Swedish Consumer Agency;403 or
3. Using “template numbers” which are based on the price base amount404, by age of the child. These amounts are broken down by age: 0-6 years old, 65% of price base amount; 7-12 years old, 80% of price base amount and for 13 and over, 95% of price base amount. (Note for 2019, the price base amount is SEK 46,500, about $6,600 CDN.)

Step 5 - Calculate each parent’s contribution to the monthly Costs of the Child

This is determined by multiplying the monthly Costs of the Child determined in Step 4 by each Parent’s Percentage Share completed in Step 3.

Step 6 - Adjust the monthly child support amount for time spent

If applicable, adjust the monthly child support amount for time spent with the paying parent. In situations where the child temporarily lives with the paying parent for at least 6 days of the month or for 5 consecutive days, adjustments to the monthly child support amount can be considered. In these cases a deduction of 1/40 of the child support amount per day that the child is in the care of the other parent, can be made. This step is not included in the online calculator.

Appendix B provides detailed calculations on two case scenarios in-order to allow the reader to more fully understand the calculations required.

Part 2: Elements of the Child Support

A. Data source used to determine expenditures on the children

How are expenditures for the child determined?405

To determine the costs of raising children, parents can either agree on the monthly expenditures that are spent on the child or they can use the amounts provided by the Swedish Consumer Agency mentioned above. The Agency provides the average monthly expenditures on children, broken down by age and gender of children in Sweden.

These costs are worked out for each child individually. “Costs for basic needs” include: average monthly amounts spent on children in Sweden for food, hygiene, clothes and shoes, leisure time and fun activities, mobile phone costs (for children over age 11), and insurance. Other non-standard expenses may be added to these costs and can include: childcare expenses, expensive recreational activities, any school fees, costs related to a special diet, and anything else not included in the base costs. All these “costs” are added together to provide the monthly Costs of the Child.

Subtracted from the total Costs of the Child above is the standard monthly Child Allowance of 1,250 SEK (about $200). If the child has other income (e.g. income earned, etc.), it is also subtracted from the Costs of the Child calculated above.

The final amount is the Costs of the Child.

B. Approach Used to Apportion the Amount that the Two Parents will Share

The apportioning method of the Swedish formula is based on the income shares model.

The calculation requires the incomes of both parents to determine their percentage share of their combined incomes. This percentage amount is then applied to the Costs for the Child amountto arrive at a final child support amount.

C. Accompanying Policy/Legislation (Rules)

i) Determination of income

Gross to net

Under the guidelines, income available for child support is determined by calculating the two separating parents’ Surplus Incomes. These two amounts are added together and each parent’s percentage of that total is determined.

For both parents, the calculation of income available for child support includes exactly the same items. The calculations begin with their monthly Gross Income. Monthly Gross Income includes salary and other income that is taxed. Examples of this are any sickness benefits, unemployment benefits, parental benefits, study grants, student loans, or pensions.

Subtracted from the Gross Income is the percentage of federal tax (31%)406 to be paid on income. Other income may be included such as any return on capital and using the net amount after tax at a rate of 30%.

Self-support reserve

Subtracted from this net income are the parent’s monthly living expenses – or a self-support reserve. These include: food, clothing, electricity, telephone, TV, insurance premiums, and travel to and from work. The maximum amount for living expenses when calculating child support is SEK 4,550 per month (approx. $650 CDN per month). Also subtracted from the net income amounts are any housing expenses. The rules pertaining to this cost are:

• Expenses if the parent lives in a rental flat, rent is considered to be the housing cost.
• Expenses if the parent is living in tenant-owned housing. The housing cost includes the housing association fee and interest on any loans, but not installment payments.
• Expenses if the parent lives in a house. The housing cost includes interest on the loan and operating costs, but not installment payments.
• Expenses if the parent is receiving a housing allowance or housing supplement. This amount must be subtracted from the housing cost.

ii) Adjustment for other dependents: spouses and children407

The parent can also set aside (reserve) an amount for maintenance of a spouse with whom they permanently live, for example following remarriage. The standard amount is then calculated, year by year, to be 60% of the price base amount408 in addition to housing expenses. If the new spouse earns an income, the reserve amount is reduced. For an amount to be deducted for that spouse, it is not enough that the new spouse has no income or only a low income. To qualify for the deduction, special reasons can be considered, such as the new spouse has children of pre-school age and cannot work or has difficulties in obtaining gainful employment.

With regards to other dependent children, the paying parent may deduct for each dependent child an amount, that together with the amount that is to be paid to the parent for the child for whom child support is being determined, constitutes up to 40% of the applicable price base amount.409 However, the court may determine another amount if the circumstances give cause to do so.

The extent to which the surplus income of the parent liable to pay child support should be used for child support for a dependent child depends, among other things, on the needs of the child, and the other parent’s capacity to bear the maintenance expenses. If child support is to be paid for several children, the child support determined for each child is less.

Finally, parents can deduct other expenses from their income such as the cost of expensive medicine, the additional cost of maintaining two households, or costs expended to purchase clothes required to work.

iii) Income attribution

In Sweden, tax records are public. Thus, if a parent does not provide their income information the courts will use these records to determine recent past earnings. Also, if a parent is underemployed or avoiding employment though qualified, the court has the discretion to establish an appropriate income level for the determination of child support.410

iv) Impact of custody and parenting time

In Sweden, if a child is born to parents who are legally married, the parents automatically have joint custody of that child. If the parents marry after the child is born, they automatically obtain joint custody by virtue of the fact that they are legally married.

If the parents separate or divorce, joint custody continues to apply without the court having to make any decision to this effect in connection with the divorce. This applies provided that neither of the parents has requested that the joint custody arrangement be dissolved. Furthermore, it must not be incompatible with the best interests of the child that joint custody continues.

A child of unmarried parents is in the sole custody of the mother, even if the parents are cohabitees. However, the parents may, by joint application to the Tax Agency or the social welfare committee in conjunction with acknowledgement of paternity or acknowledgement of parenthood for the woman, obtain joint custody by registration.

If the child resides with both parents for an equal amount of time, neither parent is obliged to pay child support, regardless of any differences in income.

Under the Swedish model, a deduction from the child support amount for time spent with the paying parent is considered in situations where the child temporarily resides with the paying parent for at least 6 days of the month or for 5 consecutive days. In these cases a deduction of 1/40 of the child support amount per day that the child is in the care of the other parent, can be made. This amount is then subtracted from the monthly child support amount.

The following is an example of how the calculation is completed.

Assuming the child support amount is SEK 2,500 per month and the child lives with the paying parent for one week (7 days) per month, the deduction is as follows.

1/40 x 2 500 = SEK 62.50 per day
SEK 62.5 per day x 7 days= SEK 437.50 per month

The deduction is then rounded down to SEK 437 per month.

It should be noted that the deduction for parenting time does not reduce the regular monthly child support amount. Rather, since child support is paid one month in advance, the deduction can only be made after the child has spent the time with the paying parent. Thus, the deduction is applicable on the next monthly payment unless the person receiving the child support agrees that the applicable deduction can be made in advance.

v) Special expenses

Sweden’s child support legislation is silent on the issue of special expenses. That is to say that they are not mentioned in the Child and Parent Code sections dealing with child support specifically. However, consideration of the costs for medical, private tuition and extracurricular activities may be covered, if applicable.

vi) Concept of undue hardship

If the paying parent does not have the ability to pay, child support will not be ordered nor agreed to.

vii) Other circumstances that could be considered that may result in a variation or modification to the Monthly Support Payable

As noted earlier, child support amounts are either determined by a judge through the court process or by an agreement between the parties. If the parties agree, they can amend the child support amount by writing a new agreement. This also applies in cases where the child support amount was previously decided by a judge. If the parties cannot agree, they must apply to a court in order to have a previously decided child support amount amended. The court can amend the child support if the circumstances have changed. However, the courts will not consider every change in circumstance as a reason for amending the child support order. Generally, the change in circumstance must be significant and judges have discretion as to whether the child support amount should be amended.

As well, the court can also adjust an agreement that, in their opinion, is unreasonable considering the circumstances of the parties at the time the agreement was established. In addition, provisions also exist for the repayment of a child support amount already received.

Finally, in cases where apart from yearly indexation changes, a child support amount has not been revised in six years, the court may reconsider the child support amount without having to state any special reasons for reconsideration.

viii) Other considerations

Age of the Child: By statute, child support decisions terminate the month the child turns 18. Any extension for child support beyond the age of 18 requires that the child attend a secondary school. When the child turns 18, the child becomes a legal party to the proceedings and the child must put forward the claim for support. The child is entitled to child support up until their 21st birthday. For schooling, studies in compulsory school or upper secondary school and other comparable basic education are included. Parents should share with each other — according to their ability — the costs of the child's maintenance.411

Minimum Support: A parent who does not have any capacity to contribute to their child’s support is not liable to pay maintenance.

Maximum Support: There is no set upper limit in terms of the amount of support a parent may pay.

Adjustments: The child support is index-linked to ensure that it retains its original value. It is adapted according to alterations in the price base amount under the National Insurance Act. Since 1983 the child support amount has usually been altered on 1 February of every year. The Swedish Social Insurance Agency determines each year whether and by what percentage, the child support amounts should be altered.

Part 3: Summary of Key Changes to the Child Support Guidelines Legislation

A. Overview of the Changes

While no significant changes have been made to the manner in which child support is to be determined, the system pertaining to Maintenance Support (which is the amount paid by the government to receiving parents) has seen a number of changes. These changes have all resulted in increases to the fixed amounts to be paid. Briefly these are:

1997-2006 – A fixed amount of SEK 1173 was established.
2006-2015 – This amount was increased to SEK 1273.
2015 – Changes were made that resulted in refining the fixed amount by age category of the child. As well, the amount was increased for older children: 0-14 SEK 1273, 15 and over, SEK 1573.
2016 – Changes were made to the mandate of the Social Insurance Agency pertaining to cases that were paid in full for six consecutive months. In these cases, provided that there were no circumstances of domestic violence, the parents were required to administer their own agreements.
2018 – Changes to the rate were again made for children aged: 0-14, SEK 1573; 15 and over, SEK 1723
2019 – Changes included the addition of another age category as well as increases to the benefit amounts; 0-11 SEK 1573; 12-14 SEK1723, and 15 and over SEK2073.

B. Overview of Leading Case Law on the Child Support Model

There is no case law pertaining to the determination of child support as Sweden does not have a formal set of rules or formula calculations set out in legislation.

Part 4: Summary of the Literature that Assesses the Model

There was no research or commentary found that assessed the elements of the Swedish Child Support Model.

Part 5: Selected Case Scenarios Using the Sweden’s Guidelines

The following table provides the outcomes from two case scenarios that illustrate the formula assessment. These cases have been calculated using Sweden’s online calculator.

Case Scenario 1: Two parents, Karl and Eva, separate. They have one child – Freja, age 5. Eva has monthly childcare expenses (5 000 SEK / per month). Karl makes 349 450 SEK annually (approximately $50,000 CDN) and Eva makes 210 000 SEK annually (approximately $30,000 CDN).

All dollar amounts are in $SEK and converted to $CDN where appropriate.

Case Scenario 2: Two parents, Fred and Jane, separate. They have two children – Sally age 6 and Tom age 14. Fred makes 349 450 SEK annually (approximately $50,000 CDN) and Jane makes 210 000 SEK annually (approximately $30,000 CDN)

Appendix A: References

PERFAR: Population Europe Resource Finder and Archive. “Family Policies: Sweden (2014).” https://www.perfar.eu/policy/family-children/sweden

Sweden. Ministry of Justice. “Family Law Information on the Rules”. Translated by James Hurst, English Law Translations, Revised Edition 2013. https://www.government.se/information-material/2013/08/family-law/

Sweden. Government Offices of Sweden. “Parents and Children – Brief Information about Current Legislation.” https://www.government.se/49b75b/contentassets/b43cb5785f0a4bdfb7ca8c8850dcb2dc/parents-and-children---brief-information-about-current-legislation

Sweden. Försäkringskassan. (Social Insurance Agency.) https://www.forsakringskassan.se/privatpers/foralder/for_foraldrar_som_inte_lever_ihop

Contact Person
Karin Honorato dos Santos
Policy and Development Expert
Unit for Children and Families
Försäkringskassan (Social Insurance Agency)

Appendix B: Two Case Scenarios

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