text: fortheUnitedNations salarysystem. TheCommission initsse~ondannualreport totheGeneral Assembly hadconcluded thatthecomparison between unitedStates federal civilservice remuneration andthatoftheUnitedNations systemshould be madebetween theheadauarters ofthetwosystems, thatis,Washington, D.C.,onthe onehandandNewYorkontheother, thedifference incostofliving between the twocities (asshownbytheUnitedNations postadjustment index)beingtakeninto account. ~/ -71-•D------ --- Matching gradesusedinthecomparison 4.OntheUnitedStatesside,federalcivilservice grades GS-9toGS-18andSES grades1to6arerepresented inthecomparison inthesamerelative proportion asdetermined bythe1978Equivalency Studyandvarious follow-up studies sincethen.TheCommission, inrecommending tothethirty-fourth session oftheGeneralAssembly theuseofUnitedNations gradeD-2inthemargincomparison, hadinformectheAssembly ofitsintention totakeintoaccount theeffects oftheintroductionoftheSeniorExecutive Service (SES)onthebasisoftheofficially pUblishedsalaryratesformatching UnitedStatesfederalcivilservice grades. Atthesametimeithadalsoinformed theGeneral Assembly thatitwouldalsoincludeadditional remuneration intheformofperformance awardspayable aspartofthescheme. 5.TheGeneral Assembly, byitsresolution 34/165of17December 1979,section 11,paragraph 1,hadapproved thegrading eauivalencies fromP-ltoD-2asrecommendedbythe~o~~ission forthepurposes ofmakingsalarycomparisons between thetwoservices. Thecurrent matching grades wereestablished withtheactiveco-operation oftheDepartments ofStateandtheOfficeofPersonnel Management oftheUnitedStatesGovernment. Remuneration (a)UnitedStates 6.Grosssalaries usedfortheactual payment tothoseintheGeneral Scheduleandrelated statutory payschedules areusedformargincomparisons. FortheUnitedStatesfederalcivilservice gcades GS-9toGS-18,theGeneral Schedule isused,whilefortheSESgrades, theirindividual ratesofpayareused.Thereis,however, aceiling ontheratesofbasicpaythatarepayable toemployees undertheGeneral Schedule whichlimitstheratesintheGeneral Schedule totheratepayable forlevelVoftheExecutive Schedule. Thislimitisadhered towhenthecomparisons aremade. Thereis~osuchceiling onthepayratesforSESgrades.However, SESlevelIVislinkedtothesamelevelVoftheExecutive Schedule. (b)UnitedNations 7.Basesalaryplus post adjustment atthedependency rateareusedontheUnitedNations side.Postadjustment is'included be~auseitisanintegral partoftheUnitedNations basicremuneration system. Gradestepforcomparison 8.Traditionally, bothUnitedStatesfederalcivilservice andUnitedNationssalaries arecompared atthefirststepoftherelevant matching grades. Reference periodformargincomparison 9.Thel2-month period 1October to30September servesasthereference periodoverwhichtheremunerations ofbothservices areaveraged inordertoavoidtemporary fluctuati.ons ofthelevelsofremuneration thatwouldresult fromthedifferences inthemethods bywhichtheremuneration ofthetwosystems areadjusted. Itwasinrecognition ofthepossibilities ofsuchfluctuations andconsequent distortions inthemargins andalsoinordertoobtain atruerpictureofthemarginthattheCommission decided thatthemarginshouldbeexpressed as -72-theave effects time. 10.Un eachye the G~n months Newyor such,d distort avoided Taxatio 11.Th System (after fromth United taxas theirn annual salarie andthe depende deducti above. (a 12.Fe andoth Service (zerob !n"'ome D.C.,V inWash itemize number average grossi etc.)i allowed toarri appropr jointly 13.In income, otherp salarie thenat wereno C01umbiItheaverage ofratiosoveral2-month periodJ1/thismethod smoothed outthe effects oftemporary fluctuations, the"snapshot" presentation atagivenpointin time. 10.UnitedStatesfederalcivilservice salaries havetraditionally beenadjusted eachyeareffective 1OCtober. However, beginning 1OCtober 1983adjustments to theG~neral Schedule andrelated statutory payschedules havebeendelayed bythree months andmadeeffective 1January ofeachyear.FortheUnitedNations systemin NewYork,increases inpostadjustment maybecomeapplicable atanytimeandas such,depending ontheparticular pointintimeselected tomakethecomparison, distortion ineitherdirection couldresult. Asstatedearlier, thisproblem is avoided byusingal2-month averaging period. Taxation 11.The1971-1972 Special Committee fortheReviewoftheUnitedNations Salary System hadconcluded thatthemargincomparison should bemadeonthebasisofnet (aftertax)remuneration inordertoavoidserious distortions thatwouldarise fromtheuseofgrosssalaries, sincetheratesofstaffassessment levied on
analysis: The text appears to be discussing the comparison of salaries between the United States federal civil service and the United Nations system. It provides details on the methodology used for this comparison, including the grades used, remuneration, and taxation. The text does not seem to be related to any specific economic development, natural resources, agriculture, forestry, fishing, industry, transport, communication, international trade, health, education, humanitarian aid, or culture. It is more focused on the administrative and bureaucratic aspects of comparing salaries between two organizations.