Total net Total net remuneration is the sum of the non pensionable component and the net pensionable salary.

non pensionable component, i.e., 100 per cent of total net salary.

It also reflects the adjustment of the Director General's gross and net base salary level whenever the General Assembly, in accordance with approved methodologies, adjusts the gross and net base salary level of staff in the Professional and higher categories.

The difference between gross and net salaries amounts to 433,529,400 after recosting for 2006 2007, and that amount is requested by the Secretary General as a global amount under section 35.

Total assessable payments

Gross pension Gross pensionable salaries have been derived through the application of staff assessment to net pensionable salaries.

annual gross salaries and net equivalents after application of staff assessmenta

and net equivalents after application of staff assessment

Total assessable payments

Salary scale for staff in the Professional and higher categories showing annual gross salaries and net equivalents after application of staff assessmenta

Otherwise only one year apos s salary is paid.

The 2005 General Schedule increase, combined with the effect of tax changes, resulted in GS 13 GS 14 salary levels that were 2.49 per cent higher than the current base floor salary scale.

Net pension Net pensionable salary is that part of net salary that is used to derive the gross pensionable salary. Net pensionable salary is the total net salary less the

Salary scale for staff in the Professional and higher categories showing annual gross salaries and net equivalents after application of staff assessment

Salary scale for the Professional and higher categories annual gross salaries and net equivalents after application of staff assessment

In 2002, the salaries were increased to bring net salaries into line with the related gradings.

Salaries are on net basis.

Salary scale for staff in the Professional and higher categories showing annual gross salaries and net equivalents after application of staff assessment

Dependency allowances (net per annum) Language allowances (to be included in pensionable remuneration)

NPC The non pensionable component is that part of net salary excluded from the application of staff assessment in determination of the gross pensionable salary.

The proposed adjustment would lower the gross salaries by 20 per cent, but it would have no effect on net salaries.

The total pensionable remuneration of General Service staff was 7.5 per cent lower than at the end of 1995, mainly owing to the strengthening of the United States dollar against other currencies (the salaries of such staff are set in local currencies and their pensionable remuneration is the dollar equivalent of their gross pensionable salary).

Salary scale for the Professional and higher categories, showing annual gross salaries and net equivalents after application of staff assessmenta effective 1 March 2002

The estimate under this heading represents the difference between gross and net emoluments, that is, the amount of staff assessment to which United Nations staff members are subject, in accordance with staff regulations of the United Nations.

(ii) For those duty stations with national and local taxes that were higher than staff assessment rates, for example, Montreal, external gross salaries would be consistently higher than internal pensionable remuneration levels

Staff assessment amounts for those with neither a dependent spouse or a dependent child would be equal to the differences between the gross salaries at different grades and steps and the corresponding net salaries at the single rate.

The gross and net base salary shall be adjusted whenever the General Assembly decides to adjust the gross and net base salary levels of staff in the Professional and higher categories

The overall decrease in post requirements is also reflected in reduced requirements under staff assessment offset by an equal amount recorded under income from staff assessment.

As at 31 December 2003, cash totalled 5,082,954. Included in this amount is a special account for staff assessments of 2,971,239.

Staff assessment rates used in conjunction with gross base salaries (effective 1 March 2000)

Staff assessment rates to be used in conjunction with gross base salaries

Local salary scales effective 1 February 1996. Common staff costs

Local salary scales effective 1 July 1996.

48. The estimate represents the difference between gross and net emoluments, that is, the amount of staff assessment to which United Nations staff members are subject, in accordance with the Staff Regulations of the United Nations.

Staff assessment rates used in conjunction with gross base salaries

UNITAR salaries are charged to the budget on a net basis during the year in which the services have been rendered.

Subsequent to the implementation of the IMIS payroll and global payroll to general ledger interface in July 2004, the Atlas general ledger module was rolled out in September 2004.

The General Schedule salary scale for the United States federal civil service in Washington, D.C., the current comparator, increased by 2.5 per cent on a gross basis, as from 1 January 2005.

Total 2004 expenditures were 97 per cent of total funds available for the Annual Programme Fund.

Standard salary costs for New York are applied to the posts at Headquarters, and standard salary costs for Vienna and Nairobi are applied to the respective regional investigative hubs.

The difference between gross and net emoluments is requested as a global amount under the present section.

Total 2004 expenditures were 97 per cent of total funds available for the Annual Programme Fund.

The Commission noted that the comparator's General Schedule (base) salary scale had been increased as from 1 January 2005 by 2.5 per cent on a gross basis.

The overall increase in post requirements is also reflected in increased requirements under staff assessment offset by an equal amount recorded under income from staff assessment.

While the adjustment would have no impact on net salaries, it would lower the gross salaries of the scale by 20 per cent, as requested.