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

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

(For purposes of pension benefits and pension contributions)

F. Review of pensionable remuneration

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

a Includes Briefing Assistant as at 1 September 1991.

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

Child 2 217 First language 1 848 net per annum.

Except for the first dependent child of a single, Second language 924 net per annum.

Secondary dependant 1 307 (for staff who become eligible on or after 1 June 2004)

1 318 (for staff on board and already in receipt of amount prior to 1 June 2004)

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

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

Salary scale for staff in the Security Service category at Headquarters

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

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

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 non pensionable component has been established at 0 per cent.

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

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

At the time of the present report, the General Assembly has not invoked this provision. The result of the actuarial valuation as at 31 December 2003 was an actuarial surplus of 1.14 per cent of pensionable remuneration.

Gross pensionable salary is the basis for determining Pension Fund contributions under article 25 of the Regulations of the United Nations Joint Staff Pension Fund and for determining pension benefits.

58 265. Salary and retirement allowance of the Secretary General and salary and pensionable remuneration of the Administrator of the United Nations Development Programme

Net pensionable salary is the total net salary less the non pensionable component, i.e., 100 per cent of total net salary.

In essence, this is a system of an individual saving schedule, where the size of the pension depends on the total contribution of payments and the productivity of the pension fund.

ST IC 2005 43 Corr.1 Pensionable remuneration for staff in the Professional and higher categories and for staff in the Field Service category E

His Her pensionable remuneration shall be determined and adjusted in accordance with the provisions of articles 54 (c) and (b) of the regulations and rules of the United Nations Joint Staff Pension Fund.

ST IC 2005 43 Corr.1 Information circular Pensionable remuneration for staff in the Professional and higher categories and for staff in the Field Service category F

Retirement pension

3. Further takes note of the view of the Committee of Actuaries and the recommendation of the Board that the current contribution rate of 23.7 per cent of pensionable remuneration should be maintained

If the person emigrates to a country with which there is a social security agreement, pursuant to such an agreement the contribution period in that country is deemed valid for the purposes of calculating pension entitlement in Spain.

The regular valuation, as at 31 December 2003, revealed a fourth consecutive surplus, amounting to 1.14 per cent of pensionable remuneration.

Rights to pension and disability insurance are defined by law as follows

The amount of the pension is based on contributions in the years prior to the retirement date.

I retired last year.

The right to pension and disability insurance

E. Pension payments to former Secretaries General

In order to carry out rights to pensions and disability insurance, two Entity funds for pension disability insurance were formed.

The amount of the Spanish pension in 1995 was 62,174 pesetas (373.67 euros) and the amount of the Swiss pension was 578 Swiss francs, both per month.

2. The amount of the retirement pension shall be determined as follows

Rights concerning pension disability insurance

Contributions towards pension are the same for both sexes.

3. Takes note of the arrangements with respect to the comprehensive review of pensionable remuneration that is to be carried out by the International Civil Service Commission in close cooperation with the Board, and also takes note of the timetable and framework for the required close collaboration between the two bodies

The obligatory age for men retiring is the same it is 65 years of age or 40 years of pension seniority, while the voluntary age for men retiring is 65 and 20 years of pension seniority.

Table 31.6 Resource requirements pension payments to former Secretaries General