Do you know why? Is it just to encourage people to take more vacation time?
This was introduced because in the 1960s and 70s a lot of skilled workforce (several %, tens of thousands of people) emigrated to Sweden, in particular to work for Volvo, Saab and other industries. Workers had their full (4 weeks or so) summer vacation and then left for Sweden, where they were offered a house, a car and a relocation package.
This pattern kept repeating for a few years, so to counter the wave of emigration, the after-vacation bonus was introduced.
I think the idea is that you should be able to spend while on vacation... but not really sure.