The parental tax credit has been halved - what does it mean? 

Carelli AdminUncategorized

As of January 1, 2025, the parental deduction for personal assistance was halved. In theory, this means that more children will be entitled to personal assistance. 

Parental deduction in personal assistance means that, based on the age of the child, hours are deducted in the assessment of basic needs. The parental deduction is based on what is a "normal" parental responsibility. This is with reference to the Parental Code and taking into account the child's age and development.

For example, if a child who is currently 2 years old is assessed as having a basic need of 12 hours per week. After the parental contribution has been deducted, the child is entitled to 2 hours per week. Since after the deduction the child is only assessed as needing support for two hours for their basic needs, the child will most likely not be granted assistance. A guideline that many municipalities follow is that at least 7 hours per week of basic needs must be provided, in order to personal assistance shall be granted.

From January 1, 2025, these flat rates will apply:

For children aged 0-1 years, a deduction of 6 hours per day is made for basic needs. This means a total of 42 hours of parental leave per week.

For children aged 1-6, a deduction of 1 hour and 15 minutes per day is made for basic needs and 15 minutes per day for other personal needs. In total, this means 10 hours of parental allowance per week. 

For children aged 7-11, a deduction of 30 minutes per day is made for basic needs and 30 minutes per day for other personal needs. In total, this means 7 hours of parental leave per week. 

For children aged 12-17, a deduction of 30 minutes per day is made for other personal needs. Basic needs are no longer included in parental responsibility. In total, this means 3.5 hours of parental leave per week. 

Help with the application for your child? 

If you have a child who has previously been refused personal assistance on the basis of the parental allowance, it may be worth submitting a new application. 

We at Carelli assistance are happy to help with applying for personal assistance for your child. We are also happy to help you apply for more hours for your child.  

Contact us by phone 0770-176030 or email info@carelli.se