Sweden Finland Austria

10.
Wife disability pensioner. APW-couple
It is assumed that the wife in the APW couple becomes a disability pensioner, while
the husband continues to work (APW income level). The wife has a working record

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earning ½ APW income. If she becomes a disability pensioner at the age of 50 years
(or earlier) she will as a maximum receive an earningsrelated pension of 56.5 per
cent of the former income, i.e. 39,877 FIM in this case.
The basic pension is 25,680 FIM a year for a married person living in the low cost
part of the country. The basic pension is 
integrated' with the earningsrelated pen-
sion, cf. case 8. This leaves 7,211 FIM of the basic pension. The total gross pension
for the disability pensioner is 39,877 + 7,211 = 47,088 FIM.
The gross compensation percentage for the wife is 47,088 / 70,579 × 100 = 67. The
disposable income of the couple is 90,449 FIM for the husband (APW income) and
39,245 FIM for the wife receiving disability pension, in total 129,694 FIM.
The decrease in disposable income compared to the situation without disability
pension is 142,928 - 129,694 = 13,234 FIM or 9.3 per cent.
11.
Pensioner with maximum period of former occupation. Single APW
Retirement at 
usual’ age, here 65 years
The old age pension scheme in Finland consists of a basic part and an income related
part. In the case where the APW has been working ’all the time’ the income related
pension will be 60 per cent of the gross income at retirement. The basic pension will
in 1997 be means tested down to 0, cf. case 13 for a factual calculation for the
spouse in the APW-couple. On these assumptions an APW with a full working
record from the age of 23 years to 65 years will have a pension equal to 0.6 ×
141,157 = 84,694 FIM.
The disposable income of the pensioner is 84,694 FIM in income related pension
minus 25,162 FIM in personal tax, in total 59,532 FIM.
The net compensation percentage is 59,532 / 90,449 × 100 = 65.8.
The decrease in disposable income by retirement is 34.2 per cent.