The following types of payments made by the United Nations to staff members during the calendar year are included in the statement of taxable earnings for:
- Gross Salary – Before deduction of staff assessment.
- Overtime, Compensatory Time, and Night Differential
- Post Adjustment
- Dependency Allowance
- Language Allowance
- Mobility and Hardship Allowance – Includes hazard pay, non-family hardship element, and danger pay where applicable.
- Representation Allowance
- Education Grant
- Assignment Grant
- Travel on Appointment and/or Separation
- Removal of Personal Household Effects and Goods
- Home Leave Travel
- Rental Subsidy
- Termination Indemnity and Compensation in Lieu of Notice
- Commutation of Accrued Annual Leave Paid at Separation
- Family Visit Travel
- Repatriation Grant
- Death Benefits
- Education Grant Travel
- Travel Time
- Recruitment Allowance
- Relocation Grant
- Personal Transitional Allowance
Additionally, partial or full distributions from the United Nations Joint Staff Pension Fund (see paras. 92-94 of the latest STIC) and other taxable separation payments are included. However, it is important to note that pension distributions are not considered UN income eligible for tax reimbursement for staff who joined the Organization after 31 December 1979.
Non-Taxable Earnings
Certain payments are not taxable and will not appear in the statement:
- Daily Subsistence Allowance (DSA) for official travel.
- Mission Subsistence Allowance (MSA).
However, DSA becomes taxable when it is part of:
- Assignment Grant
- Relocation Grant
- Medical and Security Evacuation
- Home Leave
- Family Visit Travel
Lastly, the value of air tickets provided by the Organization for initial and repatriation travel is not considered taxable income.