This review explains how the components which affect the total pension in 2017 are determined. The example tables describe how the total net pension is built up at different income levels. The review surveys how the earnings-related pension, the guarantee pension and the residence-based national pension and its supplements are determined, as well as how the pensions are taxed in the relevant year. The review also contains a more general survey of how pensions are taxed. In addition, the survey compares pensioners’ and wage earners’ tax and contribution burdens at different income levels.
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