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8.
Disability pensioner with former working record at APW-level. Single APW
The compensation for a 
new' disability pensioner (full disability) is in most cases 70
per cent of the former wage. The duration of this benefit level depends on age (when
the disability occured), after some time (when phase 1 expires) it will be reduced for
most recipients. Here it is assumed that the duration of phase 1 is at least 1 year. At
the highest level the benefit is 52,716 × 0.7 = 36,901 NLG.
The disposable income for an APW at full disability pension is 36,901 NLG minus
14,884 NLG in personal taxation plus 3,611 NLG in compensation allowance, in
total 25,628 NLG.
The net compensation percentage is 25,628 / 35,292 × 100 = 72.6.
The decrease in disposable income is 27.4 per cent, exactly as in case 7 and 3. The
duration of this benefit level will, however, be different in case 3 (U.B.)
9.
Disability pensioner without former working record. ‘Single APW’
In this case the person will not receive disability pension but social assistance. The
compensation is as in case 5, i.e. 16,712 NLG per year, after tax.
The 
net compensation percentage' (relative to the APW) is 16,712 / 35,292 × 100 =
47.4.
The 
decrease' in disposable income, relative to that of the APW, is 52.6 per cent.
10.
Wife disability pensioner. APW couple
It is assumed that the wife in the APW-couple becomes a disability pensioner (fully
disabled) while the husband continues to work. The wife has a former work record
with ½ APW income.
A full pension is 70 per cent of the former wage for most 
new' recipients. The
duration depends on the age when the person became disabled and after the initial
phase 1 most recipients will experience a reduction in benefits during phase 2. Here
it is assumed that phase 1 has a duration of at least 1 year. The compensation is
26,358 × 0.7 = 18,451 NLG.
The gross compensation pencentage is therefore 70 (lower for lower degrees of dis-
ability). The disposable income of the APW-couple is 49,716 NLG, when the wife
becomes fully disabled in 1997 and is eligible for a full pension.

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The decrease in disposable income compared to the initial situation is 55,379 -
49,716 = 5,663 or 10.2 per cent, just as in case 6.