comprehensive reviews, withthetwomodifications asindicated inparagraph 33 above.Itdoesthisinthefullknowledge, however, thatbecause ofthefree~ing oftheNewYorkpostadjustment theadjustment procedure willautomatically notbe applied in1986. Initsnextarnualreportitwillreverttothematter. n ing it ion er lso ounts eral s tion -12-nsion e ed iving eration le efits ion llntsof ftime efora )ry th 19 th )etween ' n ~dng lotbeCHAPTER !II CONDITIONS OFSERVICE OFTHEPROFESSIONAL ANDHIGHER CATEGORIES A.Remuneration oftheProfessional andhighercategories 1.Evolution ofthemargin between theremuneration oftheunited Statesfederal civilservice andthatoftheUnitedNations system basedonacomparison ofnetremuneration 43.Asreauested bytheGeneral Assembly, theCommission continues tokeepunder reviewtherelationship between thelevelsofremuneration oftheUnitedNations andtheUnitedStatesfederal civilservice, thepresent comparator. ASpartof itsresolution 39/27,theGeneral Assembly reauested theCommission tosUbmitto theAssembly's fortieth session adescription ofthemethodology usedformargin calculations basedonnetremuneration inaddition toitsusualreport onthe evolution ofthemargin. 44.TheCommission, inresponse toresolution 39/27,reauested itssecretariat to provide toitstwenty-second session adetailed description ofthemethodology for calculating themargin. Thatdescription iscontained inannexI.TheCommission alsoreauested itssecretariat tocalculate themarginusingnetremuneration applicable onbothsidesonthebasisof: (a)Remuneration atstepI(thecurrently applicable method)~ (b)Remuneration afterfiveyearsofservice ineach grade~ (c)Remuneration atthelaststepofeach grade~ (d)Average remuneration ateachgrade. Margincalculated atstepIofeachgradebasedonnetsalaries only 45.SincethelastreportoftheCommission totheGeneral Assembly andtothe legislative organsoftheorganizations, thefollowing developments intheUnited Statesfederal civilservice salarystructure havebeennoted: (a)Anincrease inthebase salary~ (b)Changes intheUnitedStatesratesoffederal taxation~ (c)Bonuses andperformance awardsreceived bythoseintheSeniorExecutive Service (SES)~ (d)Availability ofmoredetailed andup-to-date Internal Revenue Service (IRS)statistics forconverting UnitedStatesfederal civilservice salaries from grosstonet. 46.TherehasbeennochangeintheUnitedNations remuneration systemasaresult ofGeneral Assembly resolution 39/27,paragraph 1(c),bywhichtheCommission was reauested to"takethenecessary measures tosuspend implementation oftheincrease inpostadjustment forNewYorkenvisaged byDecember 1984,pending receipt bythe General Assembly atitsfortieth session, andactionthereon oftheCommission's recommendations regarding themargin andothermeasures". -13--~-,.,..•,:, ".: I~-'··'·:··:''( <' '".."....47.Thedetails ofcalculations relating tothecurrent marginperiod - , 1October 1984to30September 1985-thatweremadeatthetraditional pointof .comparison, thatis,atthefirststepofeachgrade,arecontained inannex11. Itwillbenotedthatthecurrent margin, basedonnetremuneration, is121.3as compared with117.0fortheperiod 1OCtober 1983to30September 1984. MarginatthefirststepofeachgradeDetailed calculations areprovided inannex11,ascitedabove, andinannexesIll, IVandV.121.3 123.0 123.2 118.1Firststepofeachgrade Topstepofeachgrade Afterfiveyearsingrade Average remuneration ateachgradeMargincalculated atselected stepsofeachgrade 48.Onthebasisofallthedevelopments relating toUnitedStatesfederal civil service andUnitedNations remuneration mentioned above,themargin wasalso calculated usingselected stepsofeachgrade. Thefollowing results wereobtained forthecurrent marginperiod 1October 1984to30September 1985. Theresultof themargincalculation atthetraditional firststepofeachgradeisalsorepeated belowforeaseofcomparison: 49.ItwillbenotedthattheCommission hastraditionally reported themargin on thebasisoftheremuneration applicable onbothsidesatstepIofeachgrade. TheCommission's decision tousestepI,whichwasalsoinconcordance withthe conclusions ofthe1971-1972 Special Committee fortheReviewoftheUnitedNations
**Analysis**
The text appears to be a report on the remuneration and salary structure of the United Nations and the United States federal civil service. It discusses the methodology used to calculate the margin between the two systems and provides detailed calculations and results. The report also mentions the impact of certain developments, such as changes in taxation and bonuses, on the salary structure. Based on this, it seems likely that the report is related to employment and remuneration.

**Category**
Employment, International Trade