STAFF SALARIES, ALLOWANCES AND BENEFITS OUTLINE

Transcription

1 36 C 36 C/39 9 September 2011 Original: English Item 11.2 of the provisional agenda STAFF SALARIES, ALLOWANCES AND BENEFITS Source: 35 C/Resolution 92. OUTLINE Background: Pursuant to 35 C/Resolution 92, the Director-General is authorized to apply to staff in UNESCO the measures affecting the salaries, allowances and other benefits that may be adopted either by the United Nations General Assembly or, by virtue of the authority conferred upon it, by the International Civil Service Commission (ICSC). Purpose: This document informs the General Conference of decisions taken by the Director-General since its 35th session to apply, to the UNESCO staff members affected, measures affecting their salaries, allowances and benefits as adopted by the General Assembly and ICSC. The financial and administrative implications of these measures were already incorporated in the parameters of document 35 C/5. Decision required: Paragraph 10.

2 36 C/39 INTRODUCTION 1. At each of its sessions, the Director-General informs the General Conference of recent changes in the salaries and allowances of UNESCO staff, resulting from changes introduced across the United Nations common system as a result of decisions adopted by the General Assembly or the International Civil Service Commission (ICSC). 2. As sessions of the General Conference occur every two years, the Director-General regularly submits reports to the Executive Board on these issues, covering ICSC s annual reports and the resolutions adopted by the General Assembly relating to the United Nations common system. 3. Since the 35th session of the General Conference, the Director-General has presented ICSC s 2009 and 2010 reports to the Executive Board, under cover of 184 EX/6 (Part I) and 186 EX/6 (Part VIII). The Executive Board adopted EX/Decision 6 (Part VII) at its 186th session, in which it invites the Director-General to continue to ensure UNESCO s participation in the work of the International Civil Service Commission (ICSC) and to take into account its report. 4. For ease of reference, an explanatory note describing the approved methodology for setting the salaries of UNESCO staff is set out in Annex I. A glossary of the technical terms appearing in this report is set out in Annex II. Conditions of service of staff in the Professional category and above 5. The salaries and other conditions of employment of Professional and higher category staff are set in accordance with the Noblemaire principle, by comparison with employment conditions applicable in the highest paid national civil service (the United States of America federal civil service is used as the reference). Changes in Salaries and Allowances 6. In accordance with decisions and recommendations of the General Assembly 1 and the ICSC, 2 the Director-General applied the following measures to Professional and higher category staff: (i) The net base/floor salary scale increased on 1 January 2010 and 1 January 2011 by 3.04% and 1.37%, respectively, to harmonize the salaries of United Nations Professional and higher category staff with pay levels of comparable staff in the United States of America federal civil service. In line with usual practice, this was introduced on a no loss, no gain basis, whereby the increase in net base/floor salary was offset by a reduction in post adjustment, leaving net take-home pay unchanged. However, as net base salary is used to derive repatriation grants and termination indemnity payments, these increased as a result. The current salary scale for 1 January 2011 is attached as Annex III. ICSC is recommending an increase of 0.13% in the net base/floor scale effective from 1 January 2012, reflecting the salary freeze in the United States federal civil service for 2011 and the small reduction in direct taxes in the United States of America during the year. The General Assembly will make a decision on this recommendation in December (ii) Child allowance increased to US $2,929 per annum and the secondary dependant s allowance to US $1,025 per annum on 1 January 2011, following ICSC s biennial review, which takes into account the average level of child benefits (i.e. tax abatements and social legislation payments) at the eight United Nations Headquarters duty stations. The new amounts in local currencies are set out in Annex IV. 1 2 GA/Resolutions A/Res/64/231 (2009) and A/Res/65/248 (2010). ICSC Annual Reports for 2009 (A/64/30) and 2010 (A/65/30).

3 36 C/39 page 2 These dependency allowances are reduced by the amounts of any direct payments received by staff members from national authorities in respect of their recognized dependants. (iii) Under ICSC s approved methodology, maximum admissible education expenses are reviewed if they are exceeded by at least 5% of staff claims in the country or zone. This trigger was reached in 11 countries/zones, including France, and the maximum ceilings were increased, taking into account movements in school fees and the number of claims exceeding the existing ceiling. The flat rates for boarding, payable in respect of children studying away from the country of the staff member s duty station, increased in 13 countries/zones based on changes in the local consumer price indices. The special measures for China, Hungary, Indonesia, Romania and the Russian Federation, and for eight educational institutions in France, were maintained. The amounts payable as of 1 January 2011 are in Annex V. (iv) In order to harmonize conditions of service of Professional staff members serving in non-family duty stations, the General Assembly accepted the ICSC recommendation that: (a) (b) (c) the designation of non-family duty stations should be harmonized across the common system; conditions of service for staff serving in non-family duty stations be harmonized across the common system, by amending the existing mobility and hardship scheme to include a payment for service in non-family duty stations; and provisions on rest and recuperation should be harmonized across the common system, by adopting a common rest and recuperation framework. Staff currently assigned to duty stations designated as non-family receive an allowance to help maintain a second household elsewhere. In order to harmonize the allowances currently being paid, the current allowances will be replaced by an additional hardship allowance for service in non-family duty stations. This new allowance is equivalent to the current hardship allowance for E duty stations, at full rate for staff with dependents, and at 50% for single staff. The amounts of the new allowance are set out in Annex VI: these represent, in most cases, a reduction in the amount paid under the current arrangements. These new arrangements were implemented on 1 July Staff recruited before 1 July 2011, and posted to a non-family duty station before 1 July 2012, continue to receive the current allowance until 30 June Current staff posted to a non-family duty station between 1 July 2012 and 30 June 2016 will benefit from transitional arrangements which offer some protection of the level of payment. Staff recruited on, or after, 1 July 2011 will receive the new allowance immediately. The General Assembly further decided 3 that organizations should contribute only to the travel element of the R&R break, pending a further review of this issue during its 2012 session. As a result, daily subsistence allowances are no longer paid to staff on R&R breaks with effect from 1 July (v) Revised post adjustment indices for the eight United Nations Headquarters duty stations, including Paris, were approved by ICSC in April 2011, reflecting the results of the comprehensive place-to-place surveys carried out in September The new post adjustment index for Paris represented an increase of about 1% in salary. 3 GA/Resolution A/Res/65/248 (2010).

4 36 C/39 page 3 (vi) The pensionable remuneration of Professional staff members increased by 2.73% with effect 1 August 2011, in accordance with the provisions of Article 54 (b) of the United Nations Joint Staff Pension Fund s regulations, which links changes in pensionable pay to changes in the net remuneration of Professional staff in New York. This was the first increase in pensionable remuneration since 1 August The revised scale is set out as Annex VII. Conditions of service of staff in the General Service category Changes in Salaries and Allowances 7. The Director-General applied the following increases in Headquarters to staff members in the General Service category: (i) Net salary scale increases of 1.98% and 1.62% (respectively) on 1 October 2009 and 1 October 2010, in line with ICSC s approved methodology, with consequential increases in pensionable pay and language allowances. The salary scales payable in Headquarters effective 1 October 2010 are set out in Annex VIII. The level of allowances now payable to General Service staff in Headquarters is as follows: Spouse allowance of 2,305 per year ( 2,715 for staff who have received the allowance since January 1998); Dependent child allowance of 1,909 per year ( 3,734 for the first dependent child of a staff member without a spouse); A first language allowance of 1,830 per year. A second language allowance of 915 per year is also payable. 8. Increases in the salaries and allowances of General Service staff serving away from Headquarters were applied in accordance with local United Nations practice. Financial and administrative implications 9. The measures reported in this document have already been foreseen in the 35 C/5 document; and there are, therefore, no further financial and administrative implications. Proposed resolution 10. As decisions taken by the General Assembly or ICSC affecting the salaries, allowances and benefits of staff members often come into effect when the General Conference is not in session, the General Conference is invited to consider adopting the following resolution: The General Conference, Having examined the report of the Director-General on staff salaries, allowances and benefits (36 C/39), Having taken into consideration recommendations and decisions of the General Assembly and the International Civil Service Commission covering the salaries, allowances and other benefits of staff of organizations who participate in the United Nations Common System of salaries, allowances and conditions of service, Noting the possibility that ICSC may, on its own initiative and by virtue of the authority conferred upon it by Article 11 of its Statute, adopt, decide or recommend to the General Assembly measures affecting staff salaries, allowances and benefits,

5 36 C/39 page 4 1. Endorses the measures already taken by the Director-General pursuant to the decisions and recommendations of the United Nations General Assembly and the International Civil Service Commission (lcsc), as set out in document 36 C/39; 2. Authorizes the Director-General to continue to apply to the staff of UNESCO measures of this kind that might be adopted either by the General Assembly or, by virtue of the authority conferred upon it, ICSC; 3. Invites the Director-General to report to the Executive Board on measures of this kind; and, if there are budgetary difficulties in applying these, to submit proposals to the Board for approval.

6 36 C/39 Annex I ANNEX I Note on the methodology for setting salaries of UNESCO staff As UNESCO is part of the United Nations Common System, the salaries of its staff members are based on United Nations Common System methodology. A. Salaries of International Professional and higher category staff Their salary is made up of two elements: 1. Net base salary, which represents the minimum salary payable to staff at a duty station; 2. Post adjustment, which reflects the cost of living in the duty station and ensures that staff have the same purchasing power wherever they work across the United Nations Common System. 1. Net base Salary The level of salaries for internationally-recruited professional United Nations staff is determined on the basis of the Noblemaire principle, which states that the international civil service should be able to recruit staff from all of its Member States, including the highest paid. In application of this principle, the salaries of Professional staff are set by reference to the highest paying national civil service. The International Civil Service Commission (ICSC) carries out periodic checks to identify which national civil service has the highest remuneration levels. The United States of America federal civil service has to date been taken as the highest paid national civil service (the comparator service). How is the net base salary scale established? The net base salary scale of professional United Nations staff applies equally in all duty stations worldwide, and is set by reference to the salaries paid to comparable staff in the United States federal civil service. The methodology provides for a margin of between 10% and 20% in favour of United Nations salaries, to provide some compensation for the expatriate nature of service in the United Nations. ICSC monitors the margin annually to ensure that it is maintained within the range 10% to 20%; and recommends changes to the salary scale if the margin falls outside the range. The margin for 2010 was 13.3 % How is the net base salary scale updated? And how often is it updated? The net base salary scale is reviewed each year by ICSC, on the basis of salary increases received by comparable United States federal civil servants in the previous year. ICSC s recommendations are then submitted to the United Nations General Assembly for approval. But why are changes in the net base salary scale implemented on a no loss, no gain basis? The net base salary scale represents the minimum salary payable to staff across all duty stations. The purpose of changes in the salary scale is to maintain the level of the minimum United Nations salary in light of salary changes in the United States comparator service, rather than to award general salary increases applicable at all duty stations. (As noted above, the overall salary also includes post adjustment, which is updated in the light of changes in the cost-of-living at the duty station).

7 36 C/39 Annex I page 2 In order to ensure that only the minimum salary is increased whenever the salary scale is updated, the practice of the General Assembly is to recommend that the increase in the net base salary scale be accompanied by a corresponding reduction in the post adjustment paid in each duty station worldwide, the no loss, no gain principle. In practice, this means that staff receive exactly the same overall remuneration before and after the change in the net base salary scale. Why are there financial implications if the net base salary scale changes on a no loss no gain basis? The net base salary scale of Professional United Nations staff is also used to determine the amounts of the repatriation grant (payable when international Professional staff repatriate to another country on separation from an organization) and termination indemnity (paid when a contract is terminated before its expiry date). As the calculation of these two allowances is based on the net base salary scale alone, that is excluding post adjustment, any increase in the salary scale has a direct (if minimal) financial impact on staff costs. 2. Post adjustment The post adjustment system ensures that Professional salaries have the same purchasing power at all duty stations. As the cost-of-living varies significantly between the different duty stations, overall Professional salaries (that is, net base salary plus post adjustment) are set at different levels at each duty station to compensate for observed differences in living costs. Differences in living costs are measured through periodic surveys conducted by ICSC at all duty stations every five years. These surveys measure the cost-of-living of a duty station relative to the cost-of-living at the base of the system (New York). The results of the cost-of-living comparisons are reflected in a post adjustment index for each duty station. In order to take account of local cost-of-living changes, the post adjustment indices are normally updated by ICSC every 12 months (but more frequently in duty stations with high inflation). And as the salaries of international Professional staff are calculated in United States dollars, but payable in local currency, the post adjustment mechanism is also used to protect salaries against exchange rate fluctuations. Who manages the post adjustment system? The management of the post adjustment system is the responsibility of the ICSC. Consequently, any changes in the post adjustment classification of duty stations are approved and promulgated monthly by the Chairman of ICSC. Under what authority are changes in net base salary and post adjustment implemented in UNESCO? The implementation of measures affecting salaries, allowances and benefits of staff in UNESCO, pursuant to General Assembly or ICSC decisions and recommendations, is approved by the Director-General, under the authority of a standard General Conference resolution, and in accordance with UNESCO s staff regulations. B. Salaries of General Service (GS) and National Professional Officers (NPO) staff members Basis for establishing salary scales GS and NPO staff members are recruited locally. Their salaries and allowances are established in accordance with the Flemming Principle, which states that the conditions of service for locally recruited staff should reflect the best prevailing conditions found locally for similar work.

8 36 C/39 Annex I page 3 How is the salary scale established? The salaries, allowances and conditions of employment of locally recruited GS and NPO staff members are established through periodic, comprehensive local salary surveys carried out among employers at each duty station. The salary survey methodology is developed by ICSC and approved by the General Assembly. The last survey took place in Paris during 2004; the next survey is planned for ICSC has just completed a review of the methodology, which include a proposal to decrease the frequency of the salary surveys from every four to five years to every eight to 10 years. The methodology awaits GA approval. How is the salary scale adjusted, and how often? The salary scales of locally recruited GS and NPO staff are adjusted by the results of the local salary surveys described above. In between these surveys, salary scales are adjusted every 12 months on the basis of either local salary indices (where these exist) or mini local salary surveys. Under what authority are changes in local General Service salaries implemented in UNESCO? The annual salaries of GS staff members at Headquarters are established by the Director-General, in accordance with decisions of UNESCO s General Conference, in order to maintain conformity between them and the best prevailing rates for comparable employment in the Paris area. In the field, the salaries of local staff members are established by the Director-General in accordance with United Nations practice. C. Recent changes in staff pay and the relationship with Staff Costs How has the Professional salaries changed since January 2010? There were increases in the net base Professional salary scale, approved by the General Assembly and implemented on a no loss no gain basis as follows: (i) 3.04%, effective January 2010; and (ii) 1.37%, effective January The review of the Post adjustment carried out by the ICSC resulted in an increase in overall pay (net salary plus post adjustment) of Professional staff at Headquarters, as follows: (i) 4.75 % effective May 2010; and (ii) 1.0 % effective April These increases in post adjustment ensured that staff in Paris maintained the same purchasing power as equivalent staff in New York (the base of the post adjustment system). What changes in overall salary have UNESCO GS staff received since January 2010? GS staff in Paris received a salary increase of 1.62% in October 2010, on the basis of salary indices published by the French Ministry of Employment. The next update of GS salaries takes place in October 2011.

9 36 C/39 Annex I page 4 How are anticipated statutory increases factored into staff costs? The calculation of UNESCO s staff costs budget takes account of all of the evolutions that have already occurred in the above elements. The most recent base salary scales, the levels of post adjustment and pensionable remuneration, and recent trends in other components of staff costs (for example, changes in dependency allowances, education grant ceilings and mobility and hardship allowances) are factored into the standard costs, which are calculated separately for each grade and duty station. As the budget is based on the price level (standard costs) forecast as at the beginning of the biennium in question, the calculations also take into account any future anticipated increases expected before the beginning of that biennium. This information is obtained from ICSC, to the extent possible, from official economic indices and also from an analysis of historic trends in each of the different elements of staff costs. Any statutory increase in staff costs that arise after the biennium has started must be covered from the separate budget appropriation Anticipated cost increases, upon submission of an explanation to the Executive Board and its approval.

10 36 C/39 Annex II ANNEX II Glossary of technical terms Base/floor salary scale Child allowance For the Professional and higher categories of staff, a universally applicable salary scale is used in conjunction with the post adjustment system. The minimum net amounts received by staff members around the world are those given in this scale. An allowance payable in respect of each recognized dependant child of staff members in the Professional or General Service category. The allowance is reduced by the amount of any direct payment that may be received from national authorities in respect of dependants. Comparator Consolidation of post adjustment The salaries and other conditions of employment of Professional and higher category staff members are determined in accordance with the Noblemaire principle, by reference to those conditions applicable in the civil service of the country with the highest pay levels. The United States of America federal civil service has been used as the comparator since the inception of the United Nations. (See also Highest paid civil service and Noblemaire principle. The base/floor salary scale for the Professional and higher categories is adjusted periodically to reflect increases in the comparator salary scale. This upward adjustment is made by taking a fixed amount of post adjustment and incorporating or consolidating it into the base/floor salary scale. If the scale is increased by consolidating 5 per cent of post adjustment, the post adjustment classifications at all duty stations are then reduced by 5 per cent, thus ensuring, generally, no losses or gains to staff. Dependency rate salaries Net salaries determined for staff with a primary dependant. E duty stations Flemming Principle Flat rates for boarding All duty stations that are not H duty stations are classified from A to E according to the level of hardship, E being the most difficult. The measurement of hardship takes account of availability of goods and services, personal safety and security, housing, climate, isolation, educational and health care facilities. The basis used for the determination of conditions of service of the General Service and other locally recruited categories of staff. Under the application of the Flemming principle, General Service conditions of employment are based on best prevailing local conditions. Eligible dependent children of internationally recruited staff studying outside the country of the staff member s

11 36 C/39 Annex II page 2 duty station and who do not have accommodation provided by the academic institution are eligible for a lump sum towards their living expenses. H duty stations under the mobility and hardship scheme Headquarters locations Highest paid civil service Language allowance Margin (net remuneration) Maximum reimbursable education expenses Mobility and hardship allowance No loss no gain Headquarters locations and locations where there are no United Nations developmental or humanitarian activities or locations which are in countries which are members of the European Union. Headquarters of the organizations participating in the United Nations common system are: Geneva, London, Madrid, Montreal, New York, Paris, Rome and Vienna. (Universal Postal Union has its headquarters at Berne in Switzerland, but post adjustment and GS salaries at Geneva apply). Under the application of the Noblemaire principle, salaries of United Nations staff in the Professional and higher categories are based on those applicable in the civil service of the country with the highest pay levels, currently the United States. See also Comparator and Noblemaire principle. A pensionable allowance payable to General Service staff if they pass the prescribed test in a working language of the General Conference which is not their principal language (that is, the one in which they received their primary and secondary education). Payable for two languages. The Commission regularly carries out comparisons of the net remuneration of the United Nations staff in grades P-1 to D-2 in New York with that of the United States federal civil service employees in comparable positions in Washington, D.C. The average percentage difference in the remuneration of the two civil services, adjusted for the cost-of-living differential between New York and Washington, D.C., is the net remuneration margin. Internationally recruited staff members on fixed term or indeterminate appointment and whose recognised home is outside the country of the duty station are entitled to an education grant for each dependent child in full-time education. Admissible expenses include registration and tuition costs, examinations and other expenses directly related to the regular curriculum e.g. prescribed textbooks. Boarding costs may be reimbursed if the child is a boarder and attends an institution outside the country of the staff member s duty station. Other reimbursed expenses include midday meals, daily group transport and non-reimbursable capital levy. A non-pensionable allowance designed to encourage mobility between duty stations and to compensate for service at difficult locations. See consolidation of post adjustment.

12 36 C/39 Annex II page 3 Noblemaire principle Non-family duty stations Pensionable remuneration Place-to-place survey Post adjustment index Post adjustment classification Repatriation Grant Rest and Recuperation Secondary Dependant s allowance The basis used for the determination of conditions of service of staff in the Professional and higher categories. Under the application of the principle, salaries of the Professional category are determined by reference to those applicable in the civil service of the country with the highest pay levels. See also Comparator and Highest paid civil service. Duty stations which for security reasons, or by decision of the General Assembly, are deemed unsuitable for the presence of family members of internationally recruited staff. The amount used to determine contributions from the staff member and the organization to the United Nations Joint Staff Pension Fund. Pensionable remuneration amounts are also used for the determination of pension benefits of staff members upon retirement. Survey carried out as part of the process of establishing a post adjustment index. It compares living costs between a given location and the base city, New York, at a specified date. Measurement of the living costs of international staff members in the Professional and higher categories posted at a given location, compared with such costs in New York at a specific date. Post adjustment classification is based on the cost of living (post adjustment multiplier) as reflected in the respective post adjustment index for each duty station and is expressed in terms of multiplier points. For example, staff members at a duty station classified at multiplier 5 would receive a post adjustment amount equivalent to 5% of net base salary as a supplement to base pay. The pay index at the duty station would be or 105. A payment to internationally recruited staff members on relocation to any country other than that of the last duty station where the individual establishes primary residence after separation Rest and Recuperation breaks are five days of leave granted to international staff required to live and work in extremely difficult locations to allow them to recover physically and psychologically from their stressful and dangerous environments. The Organization also covers the cost of travel to the location designated for R&R purposes. An allowance payable in respect of a recognized secondary dependant staff member who does not have a dependent spouse.

13 36 C/39 Annex II page 4 Separation payments Upon separation from service, staff may receive compensation for one or more of the following: commutation of annual leave, repatriation grant and termination indemnity. Death grant is payable to the survivor of a staff member. Single rate salaries Staff assessment Tax abatement Termination Indemnities Net salaries determined for staff without a primary dependant. Salaries of United Nations staff from all categories are expressed in gross and net terms, the difference between the two being the staff assessment. Staff assessment is a form of taxation, internal to the United Nations, and is analogous to taxes on salaries applicable in most countries. In the context of dependency allowances, tax credit or relief provided to taxpayers who are responsible for the financial support of dependants (spouse, children, parents, etc.) in the tax systems of a number of countries. A payment to staff members whose appointment is terminated.

14 ANNEX III Annual gross and net base salaries for the Professional category and above Annex 3 Effective date: 1 January 2011 US dollars Step DDG Gross Net D Net S ADG Gross Net D Net S D-2 Gross Net D Net S D-1 Gross Net D Net S P-5 Gross Net D Net S P-4 Gross Net D Net S P-3 Gross Net D Net S P-2 Gross Net D Net S P-1 Gross Net D Net S C/39 Annex III

15 ANNEX IV Annex 4 Amounts of children's and secondary dependant's allowances for Professional and higher categories Effective 1 January 2011 Children's Allowance 1 Secondary Dependant's Allowance Country Currency Before 1 Jan 2007 Between 1 Jan 2007 and On or after 1 31 Dec 2008 Jan 2009 Before 1 Jan 2007 Between 1 Jan 2007 and 31 Dec 2008 On or after 1 Jan 2009 Australia Aus dollar Austria euro Belgium euro Canada Can dollar France euro Germany euro Italy euro Netherlands euro Romania leu Switzerland Swiss franc USA and rest of world US dollar C/39 Annex IV

16 ANNEX V 36 C/39 Annex V Education Grant Entitlements Annex 5 Effective from scholastic year in progress 1 January 2011 Currency Maximum admissible expenses Maximum education and maximum grant grant for disabled children Normal flat rate when boarding not provided a Additional flat rate for boarding (at designated duty stations) M aximum grant for staff at designated duty stations a Euro Austria Belgium France b Germany Ireland Italy Monaco Netherlands Spain Danish krone Japanese yen Swedish krona Swiss franc Pound sterling United States dollar (in the United States of America) c United States dollar (outside the United States of America) a Applies only in respect of children at the primary and secondary levels of education - Staff Rule (k). b Except for the following schools, where the US dollars in the United States levels will be applied: American School of Paris. American University of Paris. British School of Paris. European Management School of Lyon. International School of Paris. Marymount School of Paris. The Ecole Active Bilingue Victor Hugo (for English curriculum only). Ecole Active Bilingue Jeanine Manuel (for English curriculum only). c Also applies, as a special measure, for China, Hungary, Indonesia, Romania and the Russian Federation

17 36 C/39 Annex VI ANNEX VI Annex 6 Additional hardship allowance for service in non-family duty stations US dollars/month P1 - P3 P4 - P5 D1 and above With dependant Without dependant

18 ANNEX VII PENSIONABLE REMUNERATION FOR STAFF IN THE PROFESSIONAL AND HIGHER CATEGORIES Annex 7 (in United States dollars) Effective 1 August 2011 Level DDG ADG I II III IV V VI VII VIII IX X XI XII XIII XIV XV D D P P P P P C/39 Annex VII

19 ANNEX VIII General Service Category at Headquarters Cadre du personnel de service et de bureau au Siège Annex 8 ANNUAL SALARY SCALE BAREME DES TRAITEMENTS ANNUELS showing gross and net amounts after application of staff indiquant les montants bruts et nets après retenues au titre du régime assessment and amounts of pensionable remuneration d'imposition et les montants considérés aux fins de la pension applicable to staff on board on 31 December 1999 applicable au personnel en service au 31 décembre 1999 Effective 1 October 2010 A dater du 1er octobre 2010 In Euros En Euros Steps/Echelons Level/Grade I II III IV V VI VII VIII IX X XI XII XIII XIV XV XVI Brut G1 Net Pensionnable Brut G2 Net Pensionnable Brut G3 Net Pensionnable Brut G4 Net Pensionnable Brut G5 Net Pensionnable Brut G6 Net Pensionnable Brut G7 Net Pensionnable Le taux de change utilisé pour la conversion des traitements nets en bruts est de 1 US DOLLAR = 0,7189 EURO, représentant la moyenne des taux pratiqués durant les 36 derniers mois, incluant le mois d ajustement. 36 C/39 Annex VIII

20 General Service Category at Headquarters Cadre du personnel de service et de bureau au Siège ANNUAL SALARY SCALE BAREME DES TRAITEMENTS ANNUELS showing gross and net amounts after application of staff indiquant les montants bruts et nets après retenues au titre du régime assessment and amounts of pensionable remuneration d'imposition et les montants considérés aux fins de la pension applicable to staff on board as from 1 January 2000 applicable au personnel recruté à partir du 1er janvier 2000 Annex 8 cont 36 C/39 Annex VIII page 2 Effective 1 October 2010 A dater du 1e r octobre 2010 In Euros En Euros Steps/Echelons Level/Grade I II III IV V VI VII VIII IX X XI XII (*) Brut G1 Net Pensionnable Printed on recycled paper Brut G2 Net Pensionnable Brut G3 Net Pensionnable Brut G4 Net Pensionnable Brut G5 Net Pensionnable Brut G6 Net Pensionnable Brut G7 Net Pensionnable (*) Long-service step/echelon au titre de la longévité Le taux de change utilisé pour la conversion des traitements nets en bruts est de 1 US DOLLAR = 0,7189 EURO, représentant la moyenne des taux pratiqués durant les 36 derniers mois, incluant le mois d ajustement.