It's an incentive, but not a perverse one. It's actually a straightforward incentive: you get a meal ticket for life. A perverse incentive is like the Hanoi rat bounty: it creates more rats instead of fewer.
There's no way around it though. Either you make a judgement about who gets a pension, or you just let people who've gotten paralyzed in an accident try to fend for themselves.
We can certainly do more to help paralyzed people be functional members of society. Just because you are paralyzed doesn’t mean you have to be worthless.
With advanced interfaces and equipment for instance, a paralyzed person could control delivery robots to help deliver food or items to people, allowing them to earn an income and pay their costs of living and perhaps even invest their money to eventually retire.
Or maybe they could just do typical office work, just wouldn’t be with a mouse and keyboard. No reason why they can’t join zoom calls.
There's no way around it though. Either you make a judgement about who gets a pension, or you just let people who've gotten paralyzed in an accident try to fend for themselves.