THE PROFESSIONAL AND HIGHER CATEGORIES
Level of salaries: The level of salaries for Professional staff is determined on the basis of the Noblemaire Principle which states that the international civil service should be able to recruit staff from from its Member States, including the highest-paid. Therefore, the salaries of Professional staff are set by reference to the highest-paying national civil service. The International Civil Service Commission (ICSC) makes a periodic check to identify the national civil service of the Member State which has the highest pay levels and which by its size and structure lends itself to a significant comparison. The federal civil service of the United States of America has to date been taken as the highest paid national civil service.
Salary scales: The salary scales for the Professional and higher categories are based on five Professional grades (P-1 to P-5), two Director levels (D-1 and D-2) as well as the levels of Assistant Secretary-General and Under Secretary-General. The scales are expressed as gross and net base salaries and applied uniformly, worldwide, by all organizations in the United Nations common system. Net base salary is obtained by deducting staff assessment from gross base salary.
Click here for the current salary scale for staff in the Professional and higher categories (effective 1 January 2018).
Staff assessment: Staff assessment is a form of internal tax administered by the organizations. Staff assessment rates are derived from income tax rates applicable at the eight headquarters cities of the organizations in the common system (Geneva, London, Madrid, Montreal, New York, Paris, Rome, and Vienna).
Income taxes: Most member states have granted United Nations staff exemption from national income taxation on their United Nations emoluments. However, a few member States do tax the emoluments of their nationals. In such cases, the organizations reimburse the income tax to the staff member.