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4.
Unemployed for 3 months during the year, non-insured. Single APW
The reduction in gross wage is 64,250 DKK as in case 2 (unemployed for 3 months).
It is assumed that the non-insured APW receives social assistance during the
unemployment period.
The rate is 6,825 DKK per month (equivalent to 60 per cent of the maximum unem-
ployment benefit). This benefit is taxable. Just as in the 1996-calculation housing
allowances are not included. This is done to make the Danish cases more comparable
with those of the other countries. The housing allowance part of the social assistance
is not taxable.
The total social assistance for 3 months is 20,475 DKK.
The gross compensation percentage is 20,475/ 64,250 × 100 = 32. Disposable
income for an APW with 3 months of unemployment receiving social assistance is
123,694 DKK.
The decrease in disposable income compared to the case with no unemployment is
143,790 - 123,694 = 20,096 DKK or 14.0 per cent.

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5.
Unemployed for the whole year, non-insured. Single APW
There is no gross wage. The compensation is social assistance and the rate is 6,825
DKK a month, just as in case 4. The total assistance for 12 months is 81,900 DKK.
The gross compensation percentage is 81,900 / 257,000 × 100 = 32. Social assis-
tance is as already mentioned taxable in 1997. Disposable income in this case is
60,165 DKK.
The decrease in disposable income compared to the case without unemployment is
143,790 - 60,165 = 83,625 DKK or 58.2 per cent.
6.
Wife unemployed for the whole year, insured. APW-couple
There is no gross wage for the wife. The compensation is 52 × 5 × 350 = 91,000
DKK. The maximum compensation for unemployed (working part time and being
insured accordingly) in 1997 was 350 DKK a day. Max. benefit (part time) is reach-
ed at an income of 109,851 DKK. There is no minimum benefit for part time in-
sured.
The gross compensation percentage is 91,000 / 128,500 = 71. The disposable in-
come of the APW-couple is 208,020 DKK, when the wife is unemployed for the
whole year in 1997 and usually is working part time.
The decrease in disposable income compared to the situation with no unemployment
is 222,394 - 208,020 = 14,374 DKK or 6.5 per cent.