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

The rate and base for health insurance of those employed is 17 per cent on gross salary and is equal in all cantons.

Staff assessment rates used in conjunction with gross base salaries (effective 1 March 2000)

Gross salaries are established for purposes of separation payments and as the basis for calculating tax reimbursements whenever United Nations salaries are taxed.

Salary scale for staff in the Professional and higher categories showing annual gross salaries and net equivalents after application of staff assessment

Salary scale for staff in the Professional and higher categories showing annual gross salaries and net equivalents after application of staff assessmenta

Payroll, payroll system and payroll processing system

Salary scale for the Professional and higher categories, showing annual gross salaries and net equivalents after application of staff assessmenta effective 1 March 2002

At the end of October, the Ministry of Defence made payments towards the salary arrears of both regular and irregular armed forces personnel, thereby reducing tensions.

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

Receivables Seven of the claims in this instalment seek compensation for receivables for a total asserted value of KWD 852,471 (approximately USD 2,949,727).

Annexes I to IV to this report contain tables showing the aggregate corrected awards, by country and by instalment, based on the recommendations contained herein.

Salaries

(a) The amounts in statement II under other receivables represent payroll and staff related entitlements and other elements pending settlement or recovery, as follows, in United States dollars

There had been proposals to raise salaries in the teaching profession, which was underpaid.

In 2002, the salaries were increased to bring net salaries into line with the related gradings.

Spain, which allows for widespread temporary contracts, has had the biggest increase in unemployment, because Spanish workers can be fired as quickly as those in the US. Some countries for example, Germany, Sweden, and South Korea have hidden their joblessness by paying firms to keep workers on the payroll.

C PALESTINIAN LATE CLAIMS Based on the recommended corrections reported in paragraphs 51 to 56 of this report, supra, the aggregate corrected awards for category C Palestinian late claims by instalment are as follows First instalment category C Palestinian late claims corrections Second instalment category C Palestinian late claims corrections

Table 1 identifies the countries concerned, the instalments to be adjusted, the number of claims affected, and the net effect of the adjustments.

It is to be noted that the terms payroll system and payroll processing system are often used indistinctly to refer to a computer system which processes payroll.

Salary and Earning Gaps

D. Base floor salary scale

B. Base floor salary scale

2. Base floor salary scale

A. Base floor salary scale

Gross Domestic Wellbeing

Mission and

The Inspectors believe that the first step towards a common payroll system would be the reduction in the number of current payroll systems.

In paragraph 39 of the report of the Board, the Administration agreed with the Board's recommendation that it (a) enforce compliance with the directives on the recovery of travel advances of staff members, and (b) enhance existing processes for the payment of salary in order to prevent overpayments.

The legal profession, on the other hand, was one of the highest paid that was intentional in order to reduce the incidence of corruption.

UNICEF agrees that reducing the number of payroll systems is the first step towards a common payroll system.

The Party responded by advising that enterprises that had previously used CFCs no longer used the substance.

A. Margin considerations and base floor salary scale

Sources (a) National Statistics Office, 2000c (b) Salaries Section, Department of Finance, July 2003.

The report examines payroll service delivery in different organizations in order to ascertain major obstacles and to develop recommendations for future improvement of payroll systems and processes.

The largest discrepancies in the salary distribution are found between ni Vanuatu and non ni Vanuatu Whereas non ni Vanuatu are concentrated in the salary range from VT 80,000 and above, 83 per cent of ni Vanuatu are concentrated below VT 80,000.

The estimates of net salaries are based on standard cost rates.

Note Brcko District different methodology for the collection of data on salaries

Payroll is a list of employees receiving regular pay.

Salary scale effective 1 January 2003.

Government Decree 114 2002 ND CP on December 31, 2002 on salary matters reaffirming the equal rights on salary payment.

The payroll function is not a mission critical activity for the United Nations system, although the sensitivity of timely and accurate payroll results makes it a high visibility function.

The verification of national police personnel, which is under way in Kinshasa, should lead to the establishment of the payrolls needed to facilitate the regular payment of salaries.

Organizations planning to purchase a new payroll system have now a choice, either to buy a new one or to in source payroll delivery using one of the United Nations organizations as a payroll service provider in both cases there is an upfront investment.

The awards for these category A claims should be reduced to the amounts appropriate to the proper status of the claims.