Sweden Finland Austria

9.
Pensioner without former occupation. ’Single APW’
’Retirement’ at ’usual’ age, here 65 years
The pensioner receives basic pension, i.e. 50,550 SEK, cf. the former case. The basic
pension is not taxed (there is a standard deduction designed in such a way, that
single and married pensioners, only receiving the basic pension do not pay personal
tax).
The ’net compensation percentage’ relative to the APW is 50,550 / 123,099 × 100
= 41.1.
The ’decrease’ in disposable income, relative to that of the APW, is 58.9 per cent by
this kind of ’retirement’.
10.
Pensioners with maximum period of former occupation. APW-couple
The two pensioners have the same age, and both retire 65 years old
It is assumed, that the wife and husband have gained pension rights for 30 years
each. The husband is ’identical’ to the single pensioner in case 8. The wife is as-
sumed to have had half the income of her husband all the time, that will result in
1.515 ’pension points’ according to the Swedish ’ATP’ scheme. On these assump-
tions the additional pension (ATP) will be 81,487 SEK for the husband and 30,633
SEK for the wife, in total 112,120 SEK in 1992.
The basic pension is equal to the basic amount, i.e. 33,700 × .785 = 26,454.5 SEK
for each of the pensioners, in total 52,909 SEK. The couple will not receive any
supplementary amount. The disposable income for the APW-couple as pensioners is
52,909 SEK in public pensions plus 112,120 SEK in additional pension minus
34,157 SEK in personal tax, in total 130,872 SEK.
The net compensation percentage is 130,872 / 187,982 × 100 = 69.6.
The decrease in disposable income compared to the APW-couple is 30.4 per cent.
’Standard’ income events in connection with children
1-3.