Sweden Finland Austria

APPENDIX 3
Documentation of family type (APW) 
calculations for Finland 1994–1996,
’correct’ data
General note: Compared to the first edition of this documentation there are a few changes:
1.
All income related unemployment benefits are now calculated on a daily basis. The
decrease in disposable income is marginally lower than before.
2.
1996 has been recalculated on basis of a slightly lower local tax rate than was used
before. There are only marginal changes in the results.

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Documentation of APW calculations for Finland 1994,
correct
 data
Single APW:
The gross wage of the APW in 1994 is from 
The Tax/Benefit Position of
Production Workers', OECD, 1995 edition.
1994
Non-insured
1)
Gross wage
121,916 FIM
Tax and social security
45,338 FIM
2)
Disposable income
76,578 FIM
APW-couple: The husband has the same gross wage as the single APW, the wife has 50
per cent of that income. There are no children.
1994
Non-insured
1)
Gross wage
182,874 FIM
Tax and social security
61,495 FIM
Disposable income
121,379 FIM
1)
Unemployment insurance (the earningsrelated component) is voluntary in Finland. In the official APW
calculation for Finland in ’The Tax/Benefit Position of Production Workers’ there is no deduction in the
disposable income for membership fees. This was also the case for the Swedish APW, when unemploy-
ment insurance was voluntary in Sweden. This procedure has been continued in this study even if it is
not strictly correct. The error is, however, marginal.
2)
Cf. the annex for a documentation.