10 Each month the payroll is processed on the basis of information approved in the Human Resource administrative systems. The net base salary, post adjustment, staff entitlements, and all other organizational charges are charged to the respective staff work plans through the Oracle Labour Distribution (OLD) process.
20 Use of exchange rates for payroll activities: Calculation of retro entitlements is done using United Nations historical exchange rates. Payroll payments are processed using the exchange rate in force at the date of the payment.
30 A summary of the payroll charges for fixed-term and short-term staff is as follows (daily staff not included):
Effective 01 January 2026 applicable rates are as follows:
|
COMPONENT
|
STAFF SHARE
|
ORGANIZATION SHARE
|
|
UNJSPF contribution
|
7.9% of
pensionable remuneration and language allowance
|
15.8% of
pensionable remuneration and language allowance
|
|
Pension
validation (for an initial temporary contract of less than 6 months)
|
|
2.0% of
pensionable remuneration
|
|
Terminal
Payments (Fixed-term staff)
|
N/A
|
1.0% of
net base salary, post adjustment, spouse allowance,single parent allowance and transitional allowance.
|
|
Terminal
Payments (Temporary staff)
|
N/A
|
4.50% of net base salary, post adjustment, spouse allowance,single parent allowance and transitional allowance.
|
|
Non-payroll
Staff Entitlements
|
N/A
|
6.9% - 16.4%
of net base salary, post adjustment, spouse allowance,single parent allowance and transitional allowance. Rates are set up by major office.
|
|
Mobility
Accrual (started in 2016)
|
N/A
|
4.64% of
net base salary, post adjustment, spouse allowance,single parent allowance and transitional allowance.
|
Parental (started in 2018) | N/A | 0.48% of net base salary, post adjustment, spouse allowance,single parent allowance and transitional allowance. |
|
Staff
Health Insurance
|
2.55%
for a staff member or a spouse
0.35%
for dependent child (0-21) 1.03% for non-dependent child (18-28) 5.69% for secondary dependent Percentages applied on net base salary, post adjustment, spouse allowance, single parent allowance and transitional allowance.
|
5.10%
for a staff member or a spouse 0.70% for dependent child (0-21)
2.06% for non-dependent child (18-28) 0% for secondary dependent 4.64% for Organization share of contributions on behalf of retirees and their dependents Percentages applied on net base salary, post adjustment, spouse allowance, single parent allowance and transitional allowance.
|
|
Post
Occupancy Charge
|
N/A
|
12.6% of
net base salary, post adjustment, spouse allowance, single parent allowance and transitional allowance.
|
|
Accident
insurance
|
0.14% of
net base salary, post adjustment, spouse allowance, single parent allowance, transitional allowance, dependant allowances and language allowance.
|
0.28% of net base salary, post adjustment, spouse allowance, single parent allowance, transitional allowance, dependant allowances and language allowance.
|
Special Fund for Compensation
| N/A
| 0.09% of net base salary, post adjustment, spouse allowance, single parent allowance, transitional allowance, dependant allowances and language allowance.
|
|
Capital
Master plan (started in 2012)
|
N/A
|
1.5% of
net base salary post adjustment, spouse allowance, single parent allowance and transitional allowance.
|
40 Terminal Payments (TP): The Organization accrues as a percentage of staff costs an amount to cover certain employee benefits at the end of a staff contract. The benefits include accrued annual leave, repatriation grant, repatriation travel and costs for removal of personal effects. The accrual does not cover termination indemnities associated with separation by mutual agreement, end of service grants or payments for abolition of posts. These costs are to be covered by the originating budget centre. The accrual rates are reviewed by the Director of Accounts and in consultation with the regional offices, any proposals to change the rates are sent to the Comptroller for approval.
50 Non-payroll Staff Entitlements (TQ): The Organization accrues as a percentage of staff costs an amount to cover non-payroll staff entitlements as follows: education grant, education travel, home leave travel, family visit travel, recruitment travel, medical examination reimbursements upon initial appointment, medical evacuations and residential security. The accrual rates are reviewed by the Director of Accounts and in consultation with the regional offices, any proposals to change the rates are sent to the Comptroller for approval.
60 Staff Health Insurance: The accrual for staff health insurance is shared between the staff and the Organization. In addition, the Organization accrues a charge for ASHI (After-Service Staff Health Insurance) in order to finance its share of the SHI of retirees. (See Part III.7.4 on Staff Health Insurance).
70 Accident insurance and Special Fund for Compensation: Staff members are covered against the financial consequences of service-incurred accidents or illnesses.
80 Mobility Accrual (TM): The Organization accrues as a percentage of staff costs an amount to cover mobility entitlements as follows: assignment and reassignment travel, assignment grant, relocation grant and transportation of personnel effects on assignment/reassignment. The accrual rates are reviewed by the Director of Accounts and in consultation with the regional offices, any proposals to change the rates are sent to the Comptroller for approval.
90 Parental leave Backfill Fund: The Organization accrues a percentage to be used only for the backfilling of a staff member on parental leave up to the full duration of their parental leave entitlement.
100 Post Occupancy Charge (POC): The post occupancy charge is a standard percentage charged to staff salaries and Special Service Agreements (SSAs) salaries to contribute to those enabling and supportive functions that facilitate implementation of technical programmes. Enabling and supportive functions include planning, finance, human resources management, staff development, information technology, security and infrastructure. The level of POC is reviewed by the Department of Finance on a biennial basis and any proposals to change the rate are approved by the Director-General. For further background on cost recovery, including POC, please refer to section XII.13.
110 Pension validation contingency: this is to provide a provision for the Organization's share of pension contributions for staff members wishing to validate their prior non-contributory service.
120 Capital Master Plan Contribution: The Organization accrues as a percentage of staff costs a contribution to provide for the regular income to the real estate component of the infrastructure fund. The Real Estate component of the infrastructure fund may be used for the maintenance, operation, repairs and alterations to WHO-owned real estate assets, the construction of buildings or extensions to existing buildings, and the acquisition of land which may be required.
