Sweden Finland Austria

7.
Injured from work. Single APW
The effects of injuries from work are studied in two cases. In the first there is a com-
plete loss of working capability. In the second the working capability is reduced by
33.3 per cent. Only current benefits are considered. The Canadian cases are based on
the legislation for the Ontario Province.
1. Working capability completely lost
There is no gross wage. The compensation is 90 per cent of the lost income after
tax and social contributions up to a ceiling, which in 1997 corresponds to a gross
wage of 55,600 CAD. The compensation (in Ontario) is .9 × 25,150 = 22,635
CAD which is also the disposable income.
The net compensation percentage is thus 90.
The decrease in disposable income is 25,150 - 22,635 = 2,515 CAD or 10.0 per
cent compared to the situation with no injuries.

---

174
2. Loss of 1/3 of the working capability
The gross wage is reduced by 1/3, i.e. 11,471 CAD. The compensation would be
approx. 1/3 of that in case 7.1, i.e. 7,545 CAD.
The net compensation percentage is thus 90. The disposable income is 25,327
CAD in case of loss of 1/3 of the working capability (disregarding lump sum
payments).
The increase in disposable income is 25,327-25,150 = 177 CAD or 0.7 per cent
compared to the situation with no injuries. The positive effect is because of the
progression in the Canadian tax scheme.
8.
Disability pensioner with former working record and income at APW-level. Single
APW
The Canadian disability pensioner who is eligible for benefits from the CPP will
receive a benefit with two components, an earnings related and a flat rate. The
earnings related component is 75 per cent of the 
corresponding' retirement pension.
The retirement pension for the APW is estimated to 96 per cent of the max. pension
in 1997, i.e. 0.96 × 8,842 = 8,488 CAD, cf. case 11. The earnings related component
will be .75 × 8,488 = 6,366 CAD. The flat rate component is 3,966 CAD in 1997, in
total 10,332 CAD. This is also the disposable income, because the tax credits more
than outweigh the gross tax liability.
The net compensation percentage is 10,332 / 25,150 × 100 = 41.1.
The decrease in disposable income compared with the situation without disability is
58.9 per cent.