III. PENSIONABLE REMUNERATION AND PENSION ENTITLEMENTS .... 24 85 6

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)

PENSIONABLE REMUNERATION AND PENSION ENTITLEMENTS

I. COMPARISON OF PENSIONABLE REMUNERATION . 70

Pensionable remuneration

Gross pensionable salary

Non pensionable allowance

A. Pensionable remuneration of the Professional and higher categories monitoring of pensionable

The pensionable remuneration of such staff is defined in article 54 (a) as the equivalent in dollars of the sum of their gross pensionable salary and pensionable allowances, if any.

F. Review of pensionable remuneration

(as percentage of pensionable remuneration)

It further noted that the inclusion of the non pensionable component in pensionable remuneration would have a significant impact.

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.

As percentage of pensionable remuneration In dollar terms

(Percentage of pensionable remuneration)

77. The Commission noted that the use of a part of the net pensionable salary would result in reductions in the levels of pensionable remuneration by comparison with those calculated using 100 per cent of the net pensionable salary.

Income inversion Context Comparison of gross salaries (pensionable remuneration) of General Service staff with the pensionable remuneration of the Professional staff.

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.

C. Gross pensionable salary based on income replacement

D. Comparison of pensionable remuneration amounts in tables B

H. Gross pensionable salaries effective 1 September 1996,

A. Comparison of pensionable remumeration amounts based on

A. Current pensionable remuneration scale and net dependency

B. Pensionable remuneration scale based on income replacement

C. Increase decrease in pensionable remuneration based on the

gross pensionable salaries in tables J and H . 82

Analysis of impact of change in the determination of pensionable remuneration of General Service staff

A. Imbalance as a percentage of pensionable remuneration,

Pensionable remuneration of staff in the Professional and higher categories

Pensionable remuneration of ungraded officials

Hence, all net remuneration adjusted by the non pensionable component at each grade and step would be taken into account in arriving at the pensionable remuneration.

The three delegations could accept that the pensionable remuneration should be determined by using 66.25 per cent of the net pensionable salary.