Sweden Finland Austria

Documentation of APW calculations for Austria, 1997
Single APW:
The gross wage of the APW in 1996 has been projected to 1997 by an
estimated wage increase of 2.5 per cent.
1997
Insured
1)
Gross wage
302,500 ATS
Tax and social security contribution
88,240 ATS
2)
Disposable income
214,260 ATS
APW-couple: The husband has the same wage as the single APW, the wife has 50 per
cent of that. The couple has no children.
1997
Insured
1)
Gross wage
453,750 ATS
Tax and social security contribution
117,959 ATS
Disposable income
335,791 ATS
1)
Unemployment insurance is mandatory in Austria.
2)
Cf. the annex for a documentation.
‘Standard’ income events
1.
Ill for one week. Single APW
In case of illness the employer in Austria has an obligation to continue wage pay-
ments for some time, depending on former work record. In these cases there are no
changes in disposable income during illness.
In the case where the employee does not qualify for continued wage payment (has
not been with the firm long enough or the rights to continued wage payments have
expired) there will be compensation from the insurance. This will be 50 per cent of
the former gross wage (60 per cent from the 43rd day of illness).
The loss of income is 1/52 of 302,500 ATS, i.e. 5,817 ATS. The compensation is 50
per cent or 2,909 ATS.

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The gross compensation percentage is then 50. The disposable income of the APW
after 1 week of illness is 212,633 ATS.
The decrease in disposable income compared to the situation without illness is
214,260 - 212,633 = 1,627 ATS or 0.8 per cent.