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.
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 2011. (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).
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 2011. 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 2016. 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 2011. (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 2010. The new post adjustment index for Paris represented an increase of about 1% in salary. 3 GA/Resolution A/Res/65/248 (2010).
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 2008. 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,
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.
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).
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.
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 2012. 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 2011. 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 2011. 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.
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.
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
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.
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 100 + 5 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.
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.
ANNEX III Annual gross and net base salaries for the Professional category and above Annex 3 Effective date: 1 January 2011 US dollars Step 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 DDG Gross 204 391 Net D 145 854 Net S 131 261 ADG Gross 185 809 Net D 133 776 Net S 121 140 D-2 Gross 152 231 155 592 158 954 162 315 165 675 169 035 Net D 111 950 114 135 116 320 118 505 120 689 122 873 Net S 102 847 104 691 106 528 108 359 110 186 112 002 D-1 Gross 139 074 141 896 144 710 147 532 150 371 153 320 156 272 159 222 162 171 Net D 103 070 104 989 106 903 108 822 110 741 112 658 114 577 116 494 118 411 Net S 95 270 96 936 98 600 100 258 101 915 103 567 105 212 106 857 108 497 P-5 Gross 115 134 117 532 119 934 122 331 124 732 127 129 129 531 131 929 134 329 136 729 139 129 141 528 143 929 Net D 86 791 88 422 90 055 91 685 93 318 94 948 96 581 98 212 99 844 101 476 103 108 104 739 106 372 Net S 80 629 82 079 83 524 84 969 86 412 87 849 89 286 90 720 92 152 93 581 95 008 96 431 97 853 P-4 Gross 94 268 96 456 98 642 100 876 103 194 105 507 107 825 110 140 112 456 114 768 117 087 119 399 121 715 124 032 126 349 Net D 72 373 73 948 75 522 77 096 78 672 80 245 81 821 83 395 84 970 86 542 88 119 89 691 91 266 92 842 94 417 Net S 67 395 68 829 70 263 71 691 73 120 74 548 75 975 77 399 78 822 80 244 81 664 83 083 84 502 85 918 87 334 P-3 Gross 77 101 79 125 81 150 83 172 85 199 87 222 89 244 91 272 93 296 95 319 97 346 99 367 101 476 103 618 105 759 Net D 60 013 61 470 62 928 64 384 65 843 67 300 68 756 70 216 71 673 73 130 74 589 76 044 77 504 78 960 80 416 Net S 56 018 57 358 58 701 60 040 61 382 62 721 64 060 65 403 66 741 68 082 69 418 70 755 72 089 73 426 74 762 P-2 Gross 62 856 64 668 66 476 68 289 70 100 71 908 73 721 75 528 77 340 79 153 80 961 82 774 Net D 49 756 51 061 52 363 53 668 54 972 56 274 57 579 58 880 60 185 61 490 62 792 64 097 Net S 46 669 47 853 49 032 50 214 51 394 52 576 53 778 54 975 56 178 57 377 58 574 59 776 P-1 Gross 48 627 50 199 51 933 53 678 55 414 57 154 58 896 60 638 62 374 64 114 Net D 39 388 40 643 41 892 43 148 44 398 45 651 46 905 48 159 49 409 50 662 Net S 37 154 38 309 39 465 40 618 41 773 42 926 44 081 45 222 46 356 47 491 36 C/39 Annex III
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 2 058 2 001 2 001 1 011 1 011 1 011 Austria euro 2 229 2 229 2 229 780 780 780 Belgium euro 2 229 2 229 2 229 780 780 780 Canada Can dollar 2 929 2 929 2 929 1 025 1 025 1 025 France euro 2 229 2 229 2 229 780 780 780 Germany euro 2 239 2 229 2 229 791 780 780 Italy euro 2 229 2 229 2 229 780 780 780 Netherlands euro 2 229 2 229 2 229 780 780 780 Romania leu 9 549 9 549 9 549 3 342 3 342 3 342 Switzerland Swiss franc 3 181 3 067 2 785 1 248 1 198 975 USA and rest of world US dollar 2 929 2 929 2 929 1 025 1 025 1 025 36 C/39 Annex IV
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 17 555 13 166 3 776 5 664 18 830 Belgium 15 458 11 593 3 518 5 277 16 870 France b 10 981 8 236 3 052 4 578 12 814 Germany 19 563 14 672 4 221 6 332 21 004 Ireland 17 045 12 784 3 112 4 668 17 452 Italy 20 830 15 623 3 147 4 721 20 344 Monaco 10 981 8 236 3 052 4 578 12 814 Netherlands 17 512 13 134 3 875 5 813 18 947 Spain 16 653 12 490 3 162 4 743 17 233 Danish krone 113 554 85 166 27 242 40 863 126 029 Japanese yen 2 324 131 1 743 098 607 703 911 555 2 654 653 Swedish krona 157 950 118 462 26 034 39 051 157 513 Swiss franc 31 911 23 933 5 540 8 310 32 243 Pound sterling 24 941 18 706 3 690 5 535 24 241 United States dollar (in the United States of America) c 43 006 32 255 6 083 9 125 41 380 United States dollar (outside the United States of America) 20 663 15 497 3 746 5 619 21 116 a Applies only in respect of children at the primary and secondary levels of education - Staff Rule 103.12 (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
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 1418 1701 1890 Without dependant 532 638 709
ANNEX VII PENSIONABLE REMUNERATION FOR STAFF IN THE PROFESSIONAL AND HIGHER CATEGORIES Annex 7 (in United States dollars) Effective 1 August 2011 Level DDG 295 725 ADG 273 332 I II III IV V VI VII VIII IX X XI XII XIII XIV XV D-2 227 281 232 449 237 614 242 774 247 938 253 101 D-1 206 583 210 820 215 057 219 284 223 520 227 966 232 507 237 046 241 577 P-5 171 902 175 504 179 105 182 712 186 313 189 916 193 516 197 123 200 724 204 327 207 931 211 542 215 404 P-4 140 318 143 791 147 256 150 723 154 199 157 663 161 132 164 605 168 071 171 537 175 003 178 484 181 947 185 417 188 888 P-3 115 324 118 272 121 214 124 153 127 101 130 043 132 986 135 934 139 014 142 235 145 452 148 668 151 888 155 105 158 323 P-2 94 612 97 251 99 879 102 513 105 146 107 778 110 410 113 040 115 676 118 309 120 938 123 573 P-1 73 674 76 210 78 739 81 267 83 799 86 326 88 862 91 388 93 919 96 448 36 C/39 Annex VII
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 30757 31869 32981 34093 35205 36318 37430 38542 39654 40766 41878 42990 G1 Net 24198 25021 25844 26667 27490 28313 29136 29959 30782 31605 32428 33251 Pensionnable 30118 31187 32254 33323 34391 35461 36529 37595 38667 39734 40803 41872 Brut 34334 35568 36801 38035 39269 40503 41736 42970 44283 45606 46929 48252 49575 50899 G2 Net 26845 27758 28671 29584 30497 31410 32323 33236 34149 35062 35975 36888 37801 38714 Pensionnable 33555 34742 35927 37114 38300 39484 40671 41856 43042 44228 45414 46601 47785 48973 Brut 38308 39676 41043 42411 43826 45293 46760 48226 49693 51160 52626 54093 55560 57026 G3 Net 29786 30798 31810 32822 33834 34846 35858 36870 37882 38894 39906 40918 41930 42942 Pensionnable 37375 38690 40005 41323 42639 43954 45269 46587 47901 49217 50541 51910 53278 54647 Brut 42711 44309 45936 47564 49191 50819 52446 54074 55702 57329 58957 60584 62212 63839 65467 G4 Net 33044 34167 35290 36413 37536 38659 39782 40905 42028 43151 44274 45397 46520 47643 48766 Pensionnable 41607 43068 44528 45987 47447 48904 50365 51884 53401 54921 56439 57958 59478 60994 62515 Brut 47923 49731 51538 53345 55152 56960 58767 60574 62381 64189 65996 67803 69610 71418 73225 75032 G5 Net 36661 37908 39155 40402 41649 42896 44143 45390 46637 47884 49131 50378 51625 52872 54119 55366 Pensionnable 46304 47924 49543 51194 52876 54561 56247 57931 59613 61297 62982 64669 66352 68034 69718 71403 Brut 53742 55746 57751 59755 61760 63764 65768 67773 69777 71781 73786 75790 77794 79799 81803 G6 Net 40676 42059 43442 44825 46208 47591 48974 50357 51740 53123 54506 55889 57272 58655 60038 Pensionnable 51565 53436 55303 57169 59037 60907 62776 64644 66512 68379 70249 72118 73985 75880 77883 Brut 60196 62419 64642 66865 69089 71312 73535 75758 77981 80204 82428 84651 86874 89097 G7 Net 45129 46663 48197 49731 51265 52799 54333 55867 57401 58935 60469 62003 63537 65071 Pensionnable 57583 59657 61731 63805 65879 67953 70026 72101 74175 76304 78527 80754 82977 85200 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
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 30757 31869 32981 34093 35205 36318 37430 38542 39654 40766 41878 42990 G1 Net 24198 25021 25844 26667 27490 28313 29136 29959 30782 31605 32428 33251 Pensionnable 30118 31187 32254 33323 34391 35461 36529 37595 38667 39734 40803 41872 Printed on recycled paper Brut 34334 35568 36801 38035 39269 40503 41736 42970 44283 45606 46929 48252 G2 Net 26845 27758 28671 29584 30497 31410 32323 33236 34149 35062 35975 36888 Pensionnable 33555 34742 35927 37114 38300 39484 40671 41856 43042 44228 45414 46601 Brut 38308 39676 41043 42411 43826 45293 46760 48226 49693 51160 52626 54093 G3 Net 29786 30798 31810 32822 33834 34846 35858 36870 37882 38894 39906 40918 Pensionnable 37375 38690 40005 41323 42639 43954 45269 46587 47901 49217 50541 51910 Brut 42711 44309 45936 47564 49191 50819 52446 54074 55702 57329 58957 60584 G4 Net 33044 34167 35290 36413 37536 38659 39782 40905 42028 43151 44274 45397 Pensionnable 41607 43068 44528 45987 47447 48904 50365 51884 53401 54921 56439 57958 Brut 47923 49731 51538 53345 55152 56960 58767 60574 62381 64189 65996 67803 G5 Net 36661 37908 39155 40402 41649 42896 44143 45390 46637 47884 49131 50378 Pensionnable 46304 47924 49543 51194 52876 54561 56247 57931 59613 61297 62982 64669 Brut 53742 55746 57751 59755 61760 63764 65768 67773 69777 71781 73786 75790 G6 Net 40676 42059 43442 44825 46208 47591 48974 50357 51740 53123 54506 55889 Pensionnable 51565 53436 55303 57169 59037 60907 62776 64644 66512 68379 70249 72118 Brut 60196 62419 64642 66865 69089 71312 73535 75758 77981 80204 82428 84651 G7 Net 45129 46663 48197 49731 51265 52799 54333 55867 57401 58935 60469 62003 Pensionnable 57583 59657 61731 63805 65879 67953 70026 72101 74175 76304 78527 80754 (*) 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.