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8.
Disability pensioner with former working record and income at APW level. Single
APW
If a person becomes a disability pensioner before he or she is 57 years old, fictitious
insurance years until that age will be credited in addition to the real insurance years,
the person has obtained before he or she became a pensioner. The number of insu-
rance years, actual and credited, will as a maximum result in a right to 60 per cent of
the assessment base in pension, which is assumed to be the case here. The assess-
ment base is the average of the income in the last 15 years indexed to a common
base. As a proxy for the assessment base, 90 per cent of last years' income is used.
The disability pension is then calculated as 60 per cent of the assessment base or 54
per cent of the APW income of the previous year, i.e. 0.54 × 295.000 = 159,300
ATS. If the person has no former work record he or she will receive social assis-
tance, cf. case 9.
The disposable income for the person with former APW income will be 159,300
ATS in disability pension minus 14,365 ATS in personal tax and social contribu-
tions, in total 144,935 ATS.
The net compensation percentage is 144,935 / 214,260 × 100 = 67.6.
The decrease in disposable income by becoming a disability pensioner is 32.4 per
cent.
9.
Disability pensioner without former working record. ‘Single APW’
In this case the person will not receive disability pension but social assistance. This
varies across Austria, but 70 per cent of the minimum pension, cf. case 12 would be
a reasonable proxy. The amount received would then be 0.7 × 110,418 ATS =
77,293 ATS. The benefit is not taxed. The disposable income is 77,293 ATS.
The 
net compensation percentage' (relative to the APW) is 77,293 / 214,260 × 100
= 36.1.
The 
decrease' in disposable income, relative to that of the APW, is 63.9 per cent.