U.S. citizens and permanent residents who have signed the
Waiver of rights, privileges, exemptions and immunities (the
waiver) are subject to U.S. income tax on their UN earnings (latest
tax circular). In addition, U.S. citizens serving in the U.S. are also
subject to self-employment tax on their UN earnings. The UN reimburses those
staff members who have to pay the U.S. income taxes due on their UN earnings as
well as one half of the related self-employment taxes payable by U.S. citizens.