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12.
Pensioner without former occupation. ’Single APW’
’Retirement’ at ’usual’ age, here 65 years
The pensioner receives basic pension, i.e. 53,895 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 basic pension consists of flat rate components. The disposable income is
53,895 SEK.
The ’net compensation percentage’ (relative to the APW) is 53,895 / 136,994 × 100
= 39.3.
The ’decrease’ in disposable income, relative to that of the APW, is 60.7 per cent by
this kind of ’retirement’.
13.
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 11. 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’ when the husband has 4.03 according to the Swedish ’ATP’
scheme. On these assumptions the additional pension (ATP) will be 86,018 SEK for
the husband and 32,337 SEK for the wife, in total 118,355 SEK in 1997. The max.
additional pension is 138,739 SEK for each spouse in 1997.
The basic pension is equal to the basic amount, i.e. 36,300 × .785 × .98 = 27,926
SEK for each of the pensioners, in total 55,852 SEK. The couple will not receive any
supplementary amount. 
The disposable income for the APW-couple as pensioners is 55,852 SEK in public
pensions plus 118,355 SEK in additional pension minus 37,411 SEK in personal tax,
in total 136,796 SEK.
The net compensation percentage is 136,796 / 209,747 × 100 = 65.2.
The decrease in disposable income compared to the APW-couple is 34.8 per cent.