Sample calculation of rental subsidies and deductions for duty stations in Europe and North America

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1. Rental Subsidy Calculation

1. Monthly net base salary
3000
2. Post adjustment
1000
3. Assignment allowance
-
4. Monthly mission allowance
-
5. Special post adjustment
-

6. Total income(=line 1 + line 2 + line 3 + line 4 + line 5)

4000
7. Threshold percentage*
25%
8. Individual threshold amount (= line 6 x line 7)
1000
9. Monthly rent
2500
10. Deduction for utilities
-
11. Net rent (= line 9 - line 10)
2500
12. Reasonable maximum rent level*
2400
13. Rent for purpose of subsidy calculation (smaller of line 11 or line 12)
2400
14. Excess of rent over threshold (= line 13 - line 8)
1400
15. Percentage of reimbursement
80%
16. Reimbursement amount (=line 15 x line 14)
1120
17. 40% of rent for subsidy calculation (= 40% x line 11)
1000
18. Rental subsidy (smaller of line 16 or line 17)
1000

* This is established by the International Civil Service Commission (ICSC).

2. Rental Deduction Calculation

1. Monthly net base salary
5000
2. Post adjustment
1000
3. Assignment allowance
-
4. Monthly mission allowance
-
5. Special post adjustment
-

6. Total income(=line 1 + line 2 + line 3 + line 4 + line 5)

6000
7. Threshold percentage*
25%
8. Individual threshold amount (= line 6 x line 7)
1500
9. Individual rental deduction threshold amount (= line 8 x 64%)
960
10. Monthly rent
0
11. Deduction for utilities
-
12. Net rent (= line 10 - line 11)
0

If line 12 is greater than line 9, stop here. No deduction is applicable. If otherwise, go to line 13.

13. Excess of individual rental deduction threshold amount over rent (= line 11 or line 12)
2400
14. Excess of rent over threshold (= line 9 - line 12)
960
15. Rental deduction (= line 14 x 80%)
768

* This is established by the International Civil Service Commission (ICSC).

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