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Taxation

Taxation 1. United Nations salaries are normally not taxable by governments. Certain governments, however, that have not acceded to the Convention on Privileges and Immunities of the United Nations require the payment of income tax on UNDP earnings. Since this is in addition to the staff assessment levied by UNDP, the Organization refunds to the staff member the amount of income tax that he/she …

Content Type: Document Document Type: Policy Effective Date: 01-07-2009 Planned Review Date: 31-12-2024 Policy Area: Human Resources Management Policy Chapter: Salaries and Related Allowances Policy Sub-Chapter: Salaries Policy: Taxation

Salary Advance

Salary Advance Policy 1. Staff compensation, including salary, benefits and allowances are designed to meet normal living requirements of staff members and their dependents. When exceptional and unexpected situations occur and additional monies are needed, UNDP may extend an advance under specific circumstances and conditions defined in this Policy. 2. As UNDP is not a financial (lending) …

Content Type: Document Document Type: Policy Effective Date: 15-01-2023 Planned Review Date: 15-01-2026 Policy Area: Human Resources Management Policy Chapter: Salaries and Related Allowances Policy Sub-Chapter: Salaries Policy: Salary Advance

Staff Assessment

Staff Assessment 1. Staff assessment is the difference between the gross and net rates of salary scales. 2. In order to avoid inequalities in the level of taxation between staff members of different nationalities, a uniform amount of tax (i.e., staff assessment) is levied by the United Nations and only the resulting net amount is paid to the staff member. Like most national income tax scales, the …

Content Type: Document Document Type: Policy Effective Date: 01-07-2009 Planned Review Date: 31-12-2024 Policy Area: Human Resources Management Policy Chapter: Salaries and Related Allowances Policy Sub-Chapter: Salaries Policy: Staff Assessment

Currency of Payments

Currency of Payments Internationally Recruited Staff Members 1. USA and Switzerland . The salary and allowances of all internationally recruited staff members with appointments governed by the UN Staff Regulations and Staff Rules whose official duty station is located in New York or elsewhere in the United States of America, and in Geneva, shall be paid entirely in the currency of their duty …

Content Type: Document Document Type: Policy Effective Date: 01-07-2009 Planned Review Date: 31-12-2024 Policy Area: Human Resources Management Policy Chapter: Salaries and Related Allowances Policy Sub-Chapter: Salaries Policy: Currency of Payments

Salary Surveys

Salary Surveys 1. This section describes the different features in the setting of the salary scales between staff members in the Professional and higher categories and staff members in the General Service category under Permanent, Continuing or Fixed-Term appointments governed by the UN Staff Regulations and Staff Rules. Professional and Higher Levels 2. The level of salaries for Professional …

Content Type: Document Document Type: Policy Effective Date: 01-07-2009 Planned Review Date: 31-12-2024 Policy Area: Human Resources Management Policy Chapter: Salaries and Related Allowances Policy Sub-Chapter: Salaries Policy: Salary Surveys

Principles of Remuneration

Principles of Remuneration 1. The remuneration of staff members is established in accordance with the United Nations (UN) Common System of Salaries and Allowances. The Common System is the arrangement by which most organizations of the UN system have agreed to follow a single, coordinated set of salaries and allowances for their staff. The Common System organizations include the UN, its …

Content Type: Document Document Type: Policy Effective Date: 01-07-2009 Planned Review Date: 31-12-2024 Policy Area: Human Resources Management Policy Chapter: Salaries and Related Allowances Policy Sub-Chapter: Salaries Policy: Principles of Remuneration

Night Differential

Night Differential 1. The purpose of the night differential is to compensate staff members performing nighttime duty functions. Hours of Night-Time Duty 2. For staff members stationed in: a) Headquarters duty stations, night-time duty hours are between 6:00 pm and 9:30 a.m. b) Non-headquarters duty stations, night-time duty hours are established by the Resident Representatives (RR), following …

Content Type: Document Document Type: Policy Effective Date: 01-07-2009 Planned Review Date: 31-12-2024 Policy Area: Human Resources Management Policy Chapter: Salaries and Related Allowances Policy Sub-Chapter: Salaries Policy: Night Differential

Elements of Remuneration

Elements of Remuneration Internationally Recruited Staff Members 1. The remuneration of internationally recruited staff members comprises of all or several of the following elements. a) Base salary b) Post adjustment c) Rental subsidy/deduction scheme d) Mobility and hardship allowance e) Allowances relating to the family status of the staff member f) One-time allowances relating to appointment, …

Content Type: Document Document Type: Policy Effective Date: 01-07-2009 Planned Review Date: 31-12-2024 Policy Area: Human Resources Management Policy Chapter: Salaries and Related Allowances Policy Sub-Chapter: Salaries Policy: Elements of Remuneration

Overtime Compensation

Overtime Compensation 1. Overtime means the time worked in excess of the scheduled workday or scheduled workweek or during any of the UN official holidays. 2. The following is not considered as overtime: a) Time spent travelling to and from the place of work b) Work performed during the lunch period c) Work performed outside regular working hours due to the adoption of a shift system except when …

Content Type: Document Document Type: Policy Effective Date: 01-07-2009 Planned Review Date: 31-12-2024 Policy Area: Human Resources Management Policy Chapter: Salaries and Related Allowances Policy Sub-Chapter: Salaries Policy: Overtime Compensation

Salary Increments

Salary Increments 1. The purpose of a within-grade salary increment from one step to the next higher step within the established salary scale is to award a staff member an increase in salary for satisfactory performance and conduct during a qualifying period. Qualifying Period 2. The qualifying period is one year, except for movement to longevity steps as specified in the respective salary scale. …

Content Type: Document Document Type: Policy Effective Date: 01-07-2009 Planned Review Date: 31-12-2024 Policy Area: Human Resources Management Policy Chapter: Salaries and Related Allowances Policy Sub-Chapter: Salaries Policy: Salary Increments