Staff assessment is not a withholding tax. It is an amount
deducted from all UN staff members' gross pay according to the UN Staff
Regulations and Rules, regardless of their nationality. As staff assessment is
not a withholding tax, it cannot be reimbursed to staff members under any
circumstances and it cannot be claimed as a deduction on
United States income tax returns.
Staff assessment deductions are credited to the Tax Equalization Fund. Those
Member States that do not impose income tax on the UN earnings receive a
portion of the Tax Equalization Fund as an offset against their assessments for
the UN regular budget, peacekeeping and tribunal budgets. When staff members
have to pay national income taxes on their UN earnings, they are reimbursed
from the Tax Equalization Fund irrespective of the total amount of staff
assessment deducted from their salaries.