Th~extrapolation ofratiosobtained atgrades P-1toD-2wastheonlywaybywhich thepensionable remuneration amounts attheASG/USG levelscouldbedetermined. Suchaprocedure recognized progressivity inratesoftaxation, which,ingeneral, wasinherent inalltaxsystems, andparticularly inthatoftheUnitedStates. TheCommission recognized thatprogressivity inratesoftaxation wasgenerally capped abovecertain incomelevels, andtheresultant taxcurvestherefore flattened. TheCommission decided thatitwouldcollect moreinformation regarding theratesoftaxation atincomelevels comparable totheASG/USG levels andreview thematteragainin1986. Adjustments fordifferences inthelengths ofservice 29.Somemembers oftheFifthCommittee hadexpressed serious concern that.inthe calculation ofpensionable remuneration, anadjustment hadbeenmadetoaccount for thedifference between theaverage lengths ofservice intheUnitedNations andin theunitedStatesfederal civilservice. TheCommission wouldinvitetheGeneral Assembly tonotethatpension benefits payable toUnitedStatesfederal civil service employees uponcompletion of27yearsofservice werecalculated usingthe -8-,.. IS !d :t 'h eprovisions oftheUnitedStatesfederal civilservice retirement system. Grosspension tonetincomeratios wereobtained forvarious unitedStatesfederal civilservice grades andthepercentages thuscalculated wereusedinconjunction withnetremuneration ofUnitedNations officials ingradesP-ltoD-2todetermine theamounts ofpension benefits thatshould beearned byUnitedNations officials afterthesamelengthofservice. Atthatpoint, byreverse application oftheUnitedNations pension benefits formula, corresponding pensionable remuneration amounts atgradesP-ltoUSGwerecalculated for27yearsofservice. Hence, noadjustmentwasmadebytheCommission forthedifferences intheaverage lengths ofserviceapplicable onbothsides. InthereportoftheCommission submitted totheGeneralAssembly atitsthirty-ninth session, itwasexplained thatthenetremunerationmargin, whichaccounted forthedifferences intheaverage lengths ofserviceapplicable onbothsides, wasimplicitly reflected intheamounts ofpensionableremuneration recommended bytheCommission totheGeneral Assembly. Therefore, nofurther adjustment wasneededtoaccount forthatparticular factor.iI 30.TheCommission hasprovided aboveitspreliminary consideration ofsomeoftheconcerns expressed intheFifthCommittee atitsthirty-ninth session withrespecttothemethodology usedbytheCommission. Thecommission, however, intends toundertake further studies ofallsuchissues andotherrelated matters whenitaddresses thematternextyearfollowing thereceipt ofthedetails ofthenewCSRSapplicable toUnitedStatesfederal civilservice employees. 31.Ifdetailed information onthenewCSRSapplicable toUnitedStatesfederalcivilservice employees weretobeavailable intimefortheCommission toconsiderin1986,theCommissicn wouldthenaddress themethodological issues. Atthattime itwouldalsoaddress theconcerns oftheGeneral Assembly asoutlined inparagraph~ 25to29above. Ontheotherhand,iftheUnitedStates Congress weretopostpone introduction ofanewCSRS,theCommission, incollaboration withUNJSPB, wouldstilladdress themethodological issues, takingintoaccount theconcerns oftheGeneral Assembly. Recommendations willbemadetotheforty-firstsession oftheGeneral Assembly concerning thescaleofpensionable remunerationfortheProfessional andhighercategories. Thatwouldcomplywiththetime-framesetbytheGeneral Assembly fortheconsideration ofanewscale. Procedure foradjustment ofpensionqble rp.muneration inbetween comprehensivereviews 32.Themethod foradjusting pensionable remuneration fortheProfessional andhighercategories between comprehensive reviews wasapproved bytheGeneralAssembly initsresolution 35/215 andtheregulations oftheUNJSPF wereamendedeffective 1January 1981. Aspartofitsconsideration ofthemethodology forthedetermination ofpensionable remuneration amounts in1984,theCommission hadnotedtheconcerns expressed bysomemembers oftheFifthCommittee withregardtotheprocedure usedforautomatically adjusting thelevelsofpensionable remunerationforProfessional and h~ghercategory staff. 33.WhiletheCommission hadaddressed theconcerns oftheGeneral Assembly totheextentpossible andpracticable within thetimeassigned byit,ithadalsoindicated that:
**Analysis**
This text appears to be a report on the methodology used by the United Nations to determine pensionable remuneration amounts for its officials. The report discusses the process of extrapolating ratios from the US federal civil service system to determine pension benefits for UN officials. The text also touches on the concerns of the Fifth Committee and the General Assembly regarding the methodology used. Given the focus on pension benefits and the extrapolation of ratios from another country's system, it seems likely that this report is related to employment and benefits.

**Category**
Employment