Sweden Finland Austria

10.
Wife disability pensioner. APW-couple
It is assumed that the wife in the APW-couple becomes a disability pensioner while
her husband continues to work (APW income level). The former income of the wife
is assumed to have been at ½ APW income level.
Just as in case 8, it is assumed that the wife can obtain a max. disability pension, i.e.
60 per cent of the assessment base. 90 per cent of the previous years' income is again
used as a proxy for the assessment base. On these assumpsions the total disability
pension is 0.54 × 147,500 = 79,650 ATS.

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The gross compensation percentage is 79,650 / 151.250 × 100 = 53. The disposable
income of the couple is 290,923 ATS when the wife becomes a disability pensioner
in 1997.
The decrease in disposable income compared to the situation with no disability is
335,791 - 290,923 = 44,868 ATS or 13.4 per cent.
11.
 Pensioner with maximum period of former occupation. Single APW
Retirement at ‘usual’ age, here 65 years
It is assumed that the APW has gained pension rights for 40 years that is for a ‘full’
pension. On this assumption the pension is calculated as 80 per cent of the average
of the income over the last 15 years (indexed to a common base). As a good proxy
for this assessment base, 90 per cent of the APW income in the previous year has
been used. The full pension is then 80 per cent of the assessment base or 72 per cent
of the APW income of the previous year, i.e. 0.72 x 295,000 = 212,400 ATS. There
is no basic residence based pension in Austria, but there is a minimum pension, cf.
case 12.
The disposable income for the ‘APW-pensioner’ is 212,400 ATS in pension minus
28,433 ATS in personal tax and social contributions, in total 183,967 ATS.
The net compensation percentage is 183,967/214,260 x 100 = 85.9.
The decrease in disposable income by retirement is 14.1 per cent in this situation.