HRMCAR › Salary and taxation
Salary and taxation
The basic salary and any allowances to which you are entitled are specified in the offer letter and are payable in currency of your duty station.
Salaries are paid on the 25th day of the month or on the last working day preceding that day. For the first month, you will be paid for the number of days worked. Emoluments (basic salary and allowances) are payable in arrears, with the exception of the installation allowance which is payable on taking up duty.
Emoluments are exempt from taxation in most Member countries of the Organisation, including France.
US income taxes
A specific article (article 3) of the tax reimbursement agreement between the USA and the OECD excludes from the US tax reimbursement programme all OECD officials who are liable to pay income tax in the United States and whose post is financed, partially or in total, from voluntary contributions or grants (be it from US or from other sources).
OECD officials as defined above are informed that, as the US tax reimbursement programme does not apply to them, the OECD is not in a position to reimburse any tax paid by them to the US.
Salary transfer to another country
Staff members receiving an expatriation allowance may transfer through the Organisation up to 50 per cent of their total emoluments to the country of which they are nationals or to their country of residence at the time of appointment. The transfer charges are shared between the OECD and the official: OECD pays sending fees. Receiving fees (including those of an intermediary bank) are at the beneficiary’s charge.
Up to 50% of previous month's salary (not during the first month, however). You are entitled to a maximum of three advances for each 12-month period.