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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 both had a ’full’ working record. In this case the income related
pension is 60 per cent of the gross wage income at retirement, i.e. 0.6 × 132,533 =
79,520 FIM for the husband plus 0.6 × 66,267 = 39,760 FIM for the wife as well as
the basic amount in the basic pension scheme, i.e. 5,340 FIM for each of the spouses.
For the former part time working spouse, there will be an additional 1,699FIM left
from the means testing of the pension supplement, which in 1995 is 1,677 FIM per
month for each spouse. The total pension is 79,520 + 5,340 + 39,760 + 5,340 +
1,699 = 131,659 FIM.
The gross compensation percentage is 131,659 / 198,800 × 100 = 66. The disposable
income of the pensioner couple is 95,319 FIM.
The net compensation percentage is 95,319 / 130,305 × 100 = 73.2.
The decrease in disposable income is 26.8 per cent compared to the APW-couple.

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1) In the husband’s income bracket the daily allowance is calculated in this way: 272.96 + 0.4 (0.955 ×
132,533 - 115,920) / 300 = 272,96 + 14,20 = 287.16 FIM. For 18 days the compensation is 18 × 287.16
= 5,169 FIM.
2) In the wife’s income bracket the daily allowance is calculated in this way: 102.57 + 0.66 (0.955 ×
66,267 - 38,470) / 300 = 102.57 + 54.59 = 157.16 FIM. For 263 days the compensation is 263 × 157.16
= 41,333 FIM.
’Standard’ income events in connection with children
1-3.
The couple has 1, 2 or 3 children
For child no. 1 (6 years old) there is a family allowance of 570 FIM/month in 1995,
i.e. 6,840 FIM on an annual basis. Compared to the situation without children the
increase in disposable income is (6,840 / 130,305) × 100 = 5.2 per cent when the
family has one child (6 years old).
For child no. 2 (3 years old) the allowance is 720 FIM/ month, i.e. 8,640FIM on an
annual basis. Compared to the situation without children the increase is (6,840 +
8,640) / 130,305 × 100 = 11.9 per cent when the family has two children (6 and 3
years old).
For child no. 3 (1 year old) the allowance is 910 FIM/month, i.e. 10,920 FIM on an
annual basis. Compared to the situation without children the increase is (6,840 +
8,640 + 10,920) / 130,305 × 100 = 20.3 per cent when the family has 3 children (6,
3 and 1 year old).