!IOfficial Records oftheGeneral Assembly, Thirty-sixth Session,Supplement N1e..:...l.Q. (A/36/30), paras. 45-651and~.,Thirty-seventh Session,Supplement ~~~ (A/37/30), paras.65-85. -69-on id :>b een s eNotes(continued) 11Theseinclude special measures for(a)abrupt andsubstantive devaluationsJ (b)continuous andsteadydevaluations; and(c)highinflation. !IOfficial Records oftheGeneral Assembly, Thirty-third Session, Supplement No. 30 (A/33/30), para.141. !IAconcise description ofthepostadjustment systemcanbefoundinthe Commission's sixthannualreport(Official Records oftheGeneral Assembly, Thirty-fifth Session, SUpplement No.30(A/35/30), annexVI). 10/Official Records oftheGeneral Assembly, Thirty-ninth Session, Supplement No. 30 (A/39/30), para.198. Wlli2.. !lIOfficial Records oftheGeneral Assembly, Thirty-first Session, Supplement No. 30(A/3l/30), paras. 275-293. !l!~.,Thirty-third Session, SUpplement No.30(A/33/30), paras. 206-247. 14/~.,Thirty-seventh Session, Supelement No.30(A/37/30), paras.192-200. lS/~.,Thirty-third Session, Supplement No.30(A/33/30), para.221. !!!~.,Thirty-seventh Session, Supplement No.30(A/37/30), paras.197-198. !11Official Recor.ds oftheGeneral Assembly, Thirty-eighth Session, Supplement NO.30(A/38/30), para.124. !!!ICSC/2l/R.24. -70-!tion. Jndinthe ~, IS.206-247. I.221. ~,ANNEXI Methodology usedforcalculating themargin basedonnetremuneration 1.Themargincomparison ismadeonthebasisofthenetremuneration of officials ofthetwoservices having adependent spousebutnochildren. Under UnitedStatestaxcodesamarried couplewithout children filing ajointreturnis allowed adeduction foradepenuent spouse. IntheUnitedNations salarysystem forProfessional andhighercategory staffthedifferentiation insalaries to account formarital statusismadeusingseparate ratesofstaff assessme~t. Differentiation toaccount foradependent spouseisalsomadeintheamounts of postadjustment granted perindexpoint. Thedifference between theremuneration ofaUnitedNations official withadependent spouse andthatofanofficial without adependent spousedoesnotexactly correspond tothedifference inthe amounts oftaxapplicable tothosewithandwithout adependent spouseunderthe UnitedStatestaxcode. TheCommission, therefore, decided tobasecomparisons uponnetremuneration asthoughtherewereadependent ~pouse. Thesecomparisons aremadeusingthenetremuneration attheheadauarters ofthetwosystems, i.e. Washington, D.C.,fortheUnitedStatesfederal civilservice andNewYorkforthe UnitedNations commonsystem, withdueallowance forthedifference incostof living between thetwocities. 2.Themarginisexpressed astheweighted average ofthenetremuneration ratios calculated atstepIofseveral matching grades, averaged overa12-month period from1October ofeachyearto30September ofthefollowing year.Priorto1978, salarycomparability studies carried outbythecomparator civil ~ervice werebased onselected stepsingrade. However, because ofwithin-grade population shiftsof itswork-force, itdecided in1978todiscard theuseofselected stepsinfavour ofaverage remuneration pergrade. Thisdecision avoided theproblem of continually havingtodetermine thestepatwhichthecomparison wasmade. The Commission hadoptedtousesteponeinthemargin comparison rather.thanselected stepsbecauseitrecognized thatstepsingradewererelated mostlytoseniority ratherthantodifference inresponsibilities. Ithadalsoconcluded that,because ofdifferences intheaverage entrance ageandcareerpath charact~ristics between thetwoservices, certain assumptions -whichcouldatbestbearbitrary -would havetobemadeifthecomparisons weretobemadeatselected stepsinthe gradE~. However, atthattime,itfeltthat,eventhoughtherewerecertain assumptions implicit intheuseofstepI,itsusewould.minimize thoseassumptions. A description ofthemethodology isprovided below. Placeatwhichcomparison ismade 3.The1971-1972 Special Committee hadrecommended thatthebaseofthesalary systemshould beinthesamecountry usedforthedetermination ofthesalary scale,i.e.theUnitedStates.!/ Since1974,NewYorkcontinues tobethebase
**Analysis**
This text appears to be discussing the methodology used to calculate the margin for salary comparisons between the United States federal civil service and the United Nations common system. The text provides details on the calculation of net remuneration, the use of separate rates of staff assessment, and the weighted average of net remuneration ratios. The topic seems to be related to employment and salary scales, which suggests that it might be relevant to the categories of employment or international organizations.

**Category**
Employment