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11.
Pensioner with maximum period of former occupation. Single APW
Retirement at ‘usual’ age, here 67 years
The public pension for the single former APW consists of the following components
in 1997 level. A basic amount (’grundbeløb’) of 45,720 DKK, a ’supplement’ (’pen-
sionstillæg’) of 32,460 DKK , a ’special supplement’ for primarily single pensioners
of 12,852 DKK because public pensions became ’ordinarily’ taxable from 1994 and
a ’personal supplement’ (’personligt tillæg’) of 2,200 DKK, in total 93,232 DKK.
The ’personal supplement’ varies according to economic needs, it is non-taxable and
means tested.
On top of the public pension there is an additional pension scheme. The benefit from
that is 15,528 DKK in 1997 on the assumption of full membership since April 1964.
The disposable income for the APW-pensioner is 92,915 DKK in public pension (the
’personal supplement’ is reduced by 317 DKK, due to means testing), plus 15,528
DKK in additional pension minus 31,797 DKK in personal tax, in total 76,646 DKK.

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The net compensation percentage is 76,646 / 141,576 × 100 = 54.1.
The decrease in disposable income compared to the APW is 45.9 per cent.
12.
Pensioner without former occupation. ’Single APW’
’Retirement’ at ’usual’ age, here 67 years
The public pension is the same as in the former case, i.e. 93,232 DKK. This pension
(including the ’personal supplement’ of 2,200 DKK) results in a disposable income
of 67,935 DKK.
The ’net compensation percentage’ (relative to the APW) is 67,935 / 141,576 × 100
= 48.0.
The ’decrease’ in disposable income, relative to that of the APW, is 52.0 per cent by
this kind of retirement.
13.