Results are averages over different earnings levels and family situations and account for taxes and for family-related benefits as of 2009.23 These replacement rates provide a summary indication of benefit generosity in the first full year of the recession and thus capture the impact of most measures taken to reinforce UBs early in the recession, but not of subsequent developments.24 Compensation for lost earnings is typically highest during the first year of an unemployment spell. On average across OECD countries, individuals receive more than half of what they earned prior to losing their jobs. In some countries, the level of support can decline markedly as the spell of unemployment extends into a second year (e.g. less than 10% of previous earnings in Luxembourg, Italy, Japan and Korea).