Sweden Finland Austria

8.
Disability pensioner with former working record and income at APW-level. 
Single APW
It is assumed that the pensioner receives the highest level of disability pension,
which is comparable to a 
full' pension in the other countries.
The Danish disability pension for a single at the highest level consists of 5 compo-
nents, basic amount 45,720 DKK in 1997, supplement 32,460 DKK, 
special' supple-
ment 12,852 DKK, 
invalidity' amount 22,248 DKK and a 
no working capability'
amount of 30,696 DKK, in total 143,976 DKK in 1997. All components are flat-rate
benefits and all are taxable, except the invalidity amount. The former work record is
of no relevance, there are no additional public pension schemes which are income or
work related.
The disposable income for the pensioner with the highest disability pension is
143,976 DKK minus 38,146 DKK in personal tax, in total 105,830 DKK.
The net compensation percentage is 105,830 / 141,576 × 100 = 74.8.
The decrease in disposable income is 25.2 per cent.

---

117
9.
Disability pensioner without former working record. ‘Single APW’
The working record is, as already mentioned, of no relevance for the benefits in the
Danish disability pension scheme. If a person is accepted for the highest level of the
pension (full loss of working capability) he or she will receive the amounts mention-
ed in case 8, disregarding earlier income or work. The disposale income is 105,830
DKK.
The 
net compensation percentage' (relative to the APW) is 105,830 / 141,576 × 100
= 74.8.
The 
decrease' in disposable income, relative to that of the APW, is 25.2 per cent.
10.
Wife disability pensioner. APW-couple
It is assumed that the wife in the APW-couple becomes a disability pensioner (high-
est level) while the husband continues to work (APW income level). Her former
working record is of no relevance for the pension.
The disability pension, highest level, consists of 4 components for the married
person, basic amount 45,720 DKK in 1997, supplement 20,088 DKK, 
invalidity'
amount 22,248 DKK and a 
no working capability' amount of 30,696 DKK, in total
118,752 DKK. The basic amount is means-tested, but only against own income. The
supplement is means-tested against own income as well as income of the spouse.
None of the other components are means-tested. In the case here the supplement is
means-tested to 0 against the income of the spouse. The total gross pension is
118,752 - 20,088 = 98,664 DKK.
The gross compensation percentage is 98,664 / 128,500 = 77. The disposable in-
come of the couple is 224,606 DKK in the case where the wife receives the highest
disability pension and the husband continues to work.
The increase in disposable income compared to the situation with no disability is
224,606 - 222,394 = 2,212 DKK or 1.0 per cent.