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2.
Unemployed for 3 months during the year, insured. Single APW
The loss of income is 1/4 of 302,500 ATS, i.e. 75,625 ATS. The weekly income is
5,817 ATS which corresponds to a daily compensation of 330.50 ATS, close to 56
per cent of the net income on a daily basis. Compensation is paid for all calendar
days in the year so the annual compensation is 365x330.50 = 120,633 ATS. The
compensation here is 1/4 of 120,633 ATS or 30,158 ATS.
The net compensation percentage is, as already mentioned, close to 56. The compen-
sation is non taxable, but it leads via the ‘progressionsvorbehalt’ to higher taxation
of other income. The disposable income of the APW with 25 per cent unemployment
is 197,929 ATS.
The decrease in disposable income compared to the situation without unemployment
is 214,260 - 197,929 = 16,331 ATS or 7.6 per cent.
3.
Unemployed for the whole year, insured. Single APW
There is no gross wage. The compensation is calculated as explained in case 2, it is
120,633 ATS on an annual basis when the income during work is at APW level.
The net compensation percentage is close to 56. The compensation is on a net basis
so the disposable income is 120,633 ATS when the APW is unemployed for the
whole of 1997.
The decrease in disposable income compared to the situation without unemployment
is 214,260 - 120,633 = 93,627 ATS or 43.7 per cent.
4.
Unemployed for 3 months during the year, not eligible for insurance. Single APW
This case is preceded by 1 year for the APW as a recipient of U.B. After 3 months
on ‘notstandhilfe’, the unemployed is assumed to get back to work receiving APW
income for the rest of the year. The compensation will then be 92 per cent of the
U.B. (here assumed to be calculated on basis of APW income in 1997), i.e. 27,745
ATS.
The net compensation percentage is close to 0.92 x 56 = 51.5. The compensation is
tax and contribution free, but leads via the ‘progressionsvorbehalt’ to higher taxation
of other income. The disposable income of the APW receiving ‘notstandhilfe’ for 3
months in 1997 is 195,755 ATS.
The decrease in disposable income compared to the situation without unemployment
is 214,260 - 195,755 = 18,505 ATS or 8.6 per cent. 

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