Provisions applicable for school year in progress on 1 January 2022 and onwards
10 Since 1946, the basic principle underlying the education grant has been that the organizations in the UN common system of salaries and allowances should help expatriate staff to meet the extra costs which they may face in providing their children with an education that will enable them to assimilate back into their own country whether for further education or to find employment. The education grant is a scheme to compensate for education related expenses, notably tuition, enrolment-related expenses and mother tongue tuition. The grant is based on a
cost-sharing principle between staff and the Organization of the costs incurred by expatriate staff members in educating their children at primary, secondary and post-secondary education institutions irrespective of whether these institutions are located in the home country, the country of the duty station or another country. Reimbursement is on a sliding (decreasing) scale with higher percentage rates for lower claim levels (between 86% and 61% depending on the applicable amount brackets). The reimbursements are made within global reimbursement ceilings that apply regardless of the school location.
Staff appointed on or after 1 April 2006
20 Internationally-recruited staff members appointed on or after 1 April 2006 who hold continuing, fixed-term or temporary appointments under Staff Rule
420.4 and who are residing and serving at a duty station outside the country of their recognized place of residence will be entitled to an education grant in respect of an eligible child defined in accordance with Staff Rules 350.1 to 350.5 and as further detailed below who is in full-time attendance at an educational institution.
Staff appointed prior to 1 April 2006 – Transitional measure
25 Internationally recruited staff members appointed prior to 1 April 2006 who hold continuing or fixed-term appointments and who are serving at a duty station outside the country of their recognized place of residence will be entitled to an education grant in respect of an eligible child defined in accordance with Staff Rules 350.1 to 350.5 and detailed below who are in full-time attendance at an educational institution. This transitional measure will not apply to staff who have been reassigned to another duty station since 1 April 2006 or reappointed after 1 April 2006.
30 Entitlement to education grant is determined in accordance with Staff Rules
350.1 to
350.5. The education grant is payable for full-time studies up to the end of the school year in which the child obtains the first post-secondary degree, or completes four (4) years of post-secondary studies or reaches the age of twenty-five (25) whichever is earlier.
40 For an
eligible child who commenced post-secondary studies prior to the staff member's appointment and for which no education grant was paid, the eligibility for education grant will likewise be limited to the award of the first degree, or maximum of four (4) years' post-secondary studies, or up to the end of the school year in which the child reaches the age of twenty-five (25), whichever is earlier, inclusive of the period of post-secondary studies already completed prior to the staff member's appointment. For example, if at the time of the staff member's appointment, an eligible child has already completed two (2) years of post-secondary studies, eligibility for the grant would be up to the award of the first degree or for up to two (2) further years of post-secondary studies, or up to the end of the school year in which the child reaches the age of twenty-five (25), whichever is earlier.
50 If the child's education is interrupted for at least one school year by national service obligations, illness or other compelling reasons, such as security, maternity, leave of absence on compassionate grounds, the period of eligibility may be extended, at the discretion of Director, HRT by a period of time that is equal to the period of the interruption, beyond the school year in which the child reaches the age of twenty-five (25), subject to the provisions above.
60 The term "post-secondary studies" refers to the first four (4) years of higher education studies required to receive a recognized academic degree. Studies leading towards a vocational diploma or other similar qualification would not be counted as "post-secondary" studies. As a rule of thumb, post-secondary studies are those that require as a minimum entry level, a certificate of completion of the full course of secondary level studies, e.g., A-levels in the British system, High School diploma in the US system, Baccalaureat in the French system, Maturité in the Swiss system, International Baccalaureat (IB) from an International School.
70 Education grant will be paid in respect of each child in full-time attendance at an educational institution at the primary level or above while the staff member is in the service of the Organization. Education is deemed "primary" when the child is five (5) years or older at the beginning of the school year, or when the child reaches age five (5) within three (3) months of the beginning of the school year. As indicated in Staff Rule
350.3.2,"the education grant shall not be paid for; attendance at a kindergarten or nursery school at the pre-primary level". The expression "kindergarten or nursery school at the pre-primary level" refers to institutions, the essential purpose of which is to enlarge the socialization process started within the family.
80 Where an earlier start of formal education is required by the national legislation of the duty station, a lower minimum eligibility age for receipt of the education grant will be authorized. Staff members who plan to claim an education grant for children under the age of 5 are required to inform the HRA(HQ)/RHRM of their intention prior to submission of the claim. The HR focal point will seek HRT confirmation that the formal education is required by national legislation and inform the staff member as appropriate.
Choice of educational institution
90 The staff member has freedom of choice of educational institution both within and outside the duty station.
Amount of the Grant
100 The amount of the grant for each child in each scholastic year is calculated according to the following scale (see
III.20 Annex 3 H (2022)) and conditions:
Tuition (including mother tongue) and enrolment related fees
110 For tuition (including mother tongue) and enrolment related fees please refer the table below.
Seven-bracket sliding scale effective from the school year in progress on 1 January 2022
Claim amount bracket (United States dollars) |
Reimbursement rate
(percentage) |
0-13 224
| 86 |
13 225-19 836
| 81 |
19 837-26 448
| 76 |
26 449-33 060
| 71 |
33 061-39 672
| 66 |
39 673-46 284
| 61 |
40 285 and above
|
– |
Boarding assistance
120 In line with Staff Rule
350.2.2, for boarding related expenses a lump-sum for boarding assistance of USD 5 300 is payable provided that:
- the staff member serves at a field duty station (i.e. A to E category) and
- the child is boarding to attend school at the primary or secondary level outside the duty station. Boarding assistance is not payable to children at post-secondary level;
The amounts will be pro-rated in accordance with Staff Rule
350.5 and the provisions below (paragraphs 120 and 130) where applicable.
Capital assessment fees
130 For capital assessment fees see paragraph
290.
Rate of Exchange
140 The United States dollar (USD) is the functional currency of WHO. Accordingly, when expenses for education are incurred in a currency other than USD, the applicable rate of exchange is the rate in force at the date when the reimbursement is processed.
145 With reference to the above paragraph, and in view of the increased advance payment rate (i.e. up to 100% of the expected grant amount – see section below on Advances), from the school year in progress on 1 January 2019 onwards, both advance and final claims are processed using the UN exchange rate in effect on the date of the advance payment. Only in absence of an advance payment will the rates in effect on the date of processing the final claim be used.
147 For the school year in progress on 1 January 2018, the UN exchange rate in effect on the date of the final claim will be used for the settlement of the total annual grant.
150 If there is an entitlement to the lump sum for boarding for only a portion of the scholastic year, its payment will be pro-rated to the number of months during which the entitlement existed.
160 If either the period of the child's attendance at the educational institution(s) or the staff member's period of employment with the Organization is less than two-thirds of the scholastic year, the grant is proportionately reduced, except if the staff member dies while in service after the beginning of the school year (see Staff Rule
350.5). Similarly, periods of special leave without pay under Staff Rule
650 of more than one-third of the scholastic year are considered to reduce the "period of employment" (referred to in Staff Rule
350.5), thus also resulting in the grant being proportionately reduced.
170 The following items are considered as "cost of attendance" in the meaning of Staff Rule
350.4:
- Cost of enrolment and registration: fees paid to the educational institution(s) where the child is in full-time attendance during the scholastic year. Non-reimbursable capital assessment fees may fall under the cost of enrolment but, under conditions and modalities set out, see 'Capital assessment fee' below, may be treated and reimbursed outside the education grant scheme.
- Cost of tuition
Courses: admissible expenses includes tuition fees for group courses or private tuition within the child's curriculum. Optional courses are covered only if they are part of the regular programme and so certified by the school, if possible, and the cost included in the invoice. Claims for reimbursement of private tuition must be supported by a certificate from the school that the additional tuition is required. Such tuition must be provided by a qualified teacher. Hobby and similar courses are excluded. Fees for examinations and diplomas are accepted if they are included on the invoice of the school where the child is in full-time attendance or, exceptionally, if they are for an entrance examination taken to gain admission to a different school. Only examination fees will be considered but no other costs such as travel or accommodation.
- Tuition in the mother tongue: the cost of tuition for teaching a child the language of the mother tongue may be approved provided that the tuition is given by a qualified teacher who is not a member of the staff member's family, and that:
- the staff member is serving at an official station in a country whose language is different from the mother tongue; and
- the child attends a local school, at the official station, at which the instruction is given in a language other than the mother tongue.
The period for which the studies will be recognized will be determined on a case-by-case basis. Approval for the reimbursement of such cases must be obtained from the Education Grant Specialist, Global Human Resources (GHR).
180 Boarding related expenses will be paid in form of a lump sum for boarding assistance of USD 5 300, as per Staff Rule
350.2.2. to staff members assigned outside category H duty stations. They are payable only in respect of children at educational institutions at primary and secondary levels outside the country or area of the duty station.
Boarding assistance is not payable to children at post-secondary level, in exceptional circumstances the Director-General may exercise discretionary authority to grant the above lump-sum for boarding related expenses to staff at category H duty stations.
190 The following items are not considered as "cost of attendance" within the meaning of Staff Rule
350.4, even if the expenses are included on the school invoice:
- School uniforms: this applies also to other clothing required by the school, i.e. training suits, laboratory gowns, footwear for sports, etc., even if included on the school's invoice.
- Optional charges: no complete list can be given but items disallowed under this heading would include, for example:
- school books, including prescribed text books;
- transportation, including school organised transport;
- meals, including those provided by the school;
- courses forming no part of the child's curriculum, even if given by the school
[see sub-paragraph (ii) under Cost of Attendance: Admissible Expenses above;
- fees for extra-curricular activities within the school (e.g. student-body membership, theatre, cinema, photography groups) and recreational activities (cinemas, excursions, museum visits) even if compulsory;
- school equipment and supplies (e.g. brief-cases, computers, sports equipment, stationery, pencils, pens, calculators, painting material, notebooks);
- special and supplementary diets, toiletry, cosmetics, laundry and dry cleaning charges, even if on the school's invoice;
- postage, telephone or internet charges;
- insurance fees of any kind;
- medical expenses (doctors' fees, drugs, vaccinations, inoculations etc.) even if on the school's invoice; a separate claim should be made for these in accordance with the Staff Health Insurance rules.
200 Education grant claims have to be submitted through the self-service feature in the GSM on-line system. Before submitting a final claim, the staff member must complete the mandatory steps in GSM to register the Educational Institution Details (if not already recorded) and complete Enrolment Details for the school year/per child (mandatory step). See III.3.6 Special education grant for disabled children for the process to follow where special education grant costs will be incurred/claimed. Final payment of the education grant will be effected only when the staff member has submitted the final claim request in GSM confirming the attendance details, attaching scanned copies of all paid invoices for which reimbursement is claimed. Staff members must retain the original invoices and proof of their payment for 5 years after submission of their claim for auditing and review purposes.
210 Claims for final payment of the education grant may only be submitted at the end of the school year when all bills have been paid. An earlier submission of the final claim may be submitted when at least two-thirds of the school year have been completed, provided that no further costs will be claimed for the year. In all cases, after submission of a final claim, no supplementary request for further payments may be made for the school year.
220 Staff members must submit their final claim within one year of the end of the school year – Staff Rule
380.7 refers. Claims submitted after one year will not be accepted. The education grant entitlement for the relevant school year will be forfeited and any advances received will be fully recovered.
230 Staff members on a continuing or fixed-term appointment may request an advance against their entitlement to the education grant by completing
the GSM Request for Advance (including the enrolment and educational institute details) which will be received by the Education Grant Specialist, GHR. Staff members on a temporary appointment are not eligible to request an advance against their next education grant entitlement. Advance requests must be accompanied by evidence from the school (normally a copy of the invoice for the first term) of the level of tuition fees and other charges payable for the scholastic year concerned. A certificate of enrolment and tuition estimate are also acceptable. If any supporting document or invoice is in a language other than a working language of the Organization it should be accompanied by a complete and accurate translation certified by the staff member to be true and correct. Staff members may be requested at the initiative of the Organization to submit an official notarized translation when deemed necessary.
240 The amount of the advance is computed in USD. If the currency in which the expenses are incurred or the currency in which the staff member is invoiced is different from USD, the respective UN exchange rate in effect at the time of processing the transaction is applied. For the determination of the applicable exchange rate to consolidate advance and final claim see the provisions above on Rate of Exchange. The advance may not exceed for each child one hundred percent (100%) of the expected grant.
250 Payment is made to the staff member’s bank account as designated for receiving education grant payments in GSM. Advances are normally paid at the start of the school year. No payment of advance is made if the final education grant claim for the previous year is outstanding.
260 If only the lump-sum for boarding as per Staff Rule
350.2.2 is claimed, an advance may be payable on the basis of a certificate of enrolment or registration from the educational institution stating that the child is registered as a full-time student, which must be submitted at the time the
GSM Request for Advance is made. The advance may not exceed for each child one hundred percent (100%) of the full lump sum amount.
Accuracy of information and record-keeping
270 Staff members are responsible for submitting accurate and complete information and documentation in relation to education grant claims. Staff members are also responsible for promptly informing the Organization and/or updating information or documentation whenever any changes occur be it in relation to the Educational institution, the fees (e.g. reductions obtained), other education grant costs including boarding or duration of attendance. Staff members are also responsible for ensuring the integrity of any documentation submitted by the Educational Institution. If staff members should not use the education grant entitlement in accordance with the applicable WHO Staff Rules and policies and procedures or if the information related to an education grant claim is incomplete, incorrect, untrue, falsified or in any way misrepresented, this may result in the rejection of a request or claim, and/or recovery of any payments made in this connection and/or disciplinary action taken against the staff member.
280 Staff members shall retain and keep safe, for a period of five (5) years counting from the date of settlement of the education grant claim, all original supporting documentation which may be requested by the Organization for auditing purposes.
Capital Assessment Fees
290 The UN General Assembly decided on 23 December 2015 in resolution A/RES/70/244, section III, paragraph 31 “that the capital assessment fees should be covered outside the education grant scheme by the organizations of the common system”.
This section describes the conditions under which the Director-General has prescribed the reimbursement of these capital assessment fees as foreseen under Staff Rule
350.6.
Definition of the capital assessment fee
300 The capital assessment fee is the one-time non-refundable amount charged by educational institutions upon initial enrolment of a child as a pro capita or family contribution to cover the cost for building and maintaining its premises and infrastructure.
Different schools use different terms. Therefore, what is to be considered capital assessment fees may be called interchangeably e.g. building, planning, enrolment or registration fee. Irrespective of the labelling by the educational institution it is the responsibility of GHR, to assess whether the respective cost element falls under the definition of “capital assessment fee” and is, therefore, to be processed outside the education grant rules and scheme or not. Staff members are obliged to provide the background necessary for the administration to assess and verify the nature of the respective elements charged by the school. In case of doubt, GHR will submit the matter to Director, HRT, for decision.
Given the potential confusion of terms it is assumed that the fee charged by the school upon:
- first registration of the child for a given school type (i.e. primary, secondary or post-secondary) is to be considered capital assessment fee and therefore reimbursed under these rules and outside the education grant scheme;
- any subsequent annual re-enrolment fee at the same school type is to be considered “cost of enrolment-related expenses” as per Staff Rule
350.4 and therefore reimbursed under the rules and policies of the education grant scheme.
310 For staff members eligible for education grant under Staff Rule
350.1-5 WHO reimburses as from the school year in progress on 1 January 2018 capital assessment fees as defined above:
- at a rate of 75% of the relevant non-refundable amount charged by the educational institution;
- only once per duty station and school type;
- outside the reimbursement scale and amounts of the education grant scheme;
- pro-rated and/or to be recovered in analogy to Staff Rule
350.5 if the staff member’s period of employment with the Organization and the period of the child’s attendance at the educational institution are each less than two-thirds of the scholastic year for which the capital assessment fee is claimed/ was paid.
Relation with Special Education Grant
320 The provisions under paragraphs 300-310 above apply equally to children eligible for special education grant under Staff Rule
355. In line with the provisions for special education grant, however, the reimbursement rate is at 100% if the capital assessment fee qualifies as special educational expense as defined in Staff Rule
355.3.
330 Claims for reimbursement of the capital assessment fees will be processed and monitored by GHR outside GSM upon submission of the respective bills and receipts confirming full payment, as well as other related documentation issued by the educational institution required to discern the element claimed under capital assessment fees from other elements charged by the school;
- to be entered by staff member within
GSM Self Service;
- as a full payment at 75% of the amount charged by the educational institution;
- payments will be calculated and effected in USD at the exchange rate applicable on the date of payment;
- payment will be made to the same bank account as selected by the staff member in GSM for purposes of education grant payments;
- and treated as a final claim.
