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9.
Pensioner without former occupation. ’Single APW’
’Retirement’ at ’usual’ age, here 65 years
The pensioner receives basic pension, i.e. 53,004 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 53,004 / 128,228 x 100 =
41.3.
The ’decrease’ in disposable income, relative to that of the APW, is 58.7 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 84,596 SEK for the husband and 31,802
SEK for the wife, in total 116,398 SEK in 1995.
The basic pension is equal to the basic amount, i.e. 35,700 x .785 x .98 = 27,464
SEK for each of the pensioners, in total 54,928 SEK. The couple will not receive any

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supplementary amount. The disposable income for the APW-couple as pensioners is
54,928 SEK in public pensions plus 116,398 SEK in additional pension minus
36,236 SEK in personal tax, in total 135,090 SEK.
The net compensation percentage is 135,090 / 195,770 x 100 = 69.0.
The decrease in disposable income compared to the APW-couple is 31.0 per cent.