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Frequently Asked Questions


What is staff assessment and how is it related to income taxes?

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.


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  Last updated: 14-Mar-2012 

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