WORLD TRADE  
ORGANIZATION  WT/BFA/W/125/Rev.1 
2 December 2004 
 (04-5285) 
Committee on Budget, Finance and Administration  
  
 
ADJUSTMENT TO WTO DEPENDENCY ALLOWANCES 
 
Revision
 
  
1. Since January 1999 WTO dependency allowances  have been adjusted according to the 
methodology described below. 
 
2. As was previously the case for General Servi ce dependency allowances payable in the United 
Nations common system, a comparison is made with dependency allowances payable in the Canton of 
Geneva.  The average salary payable in the WTO, corresponding to the midpoint of grade 9, is taken 
as the basis for the comparison.  That average salary is first gro ssed up using Geneva tax rules in 
order to facilitate the comparison with gross salaries payable in the Canton of Geneva. 
 
3. The spouse allowance (Staff Rule 106.14(a) and A nnex 2(a) of the Staff Rules) is determined 
by establishing the difference in tax payable by  a single person and a married person with no 
dependent children. 
 
4. The child allowance (Staff Rule 106.14(b) and Annex 2(b)(i) of th e Staff Rules) is determined 
by establishing the difference in tax payable by a single person and by a person with a dependent 
spouse and two dependent children.  The tax rebate for two children is first deduced by subtracting the 
tax rebate for a dependent spouse.  The result is then  divided by two to determine the tax rebate for a 
single dependent child.  To this is added the aver age Canton of Geneva social security payment for 
one dependent child. 
 
5. The child allowance for the first dependent ch ild of a single staff member (Staff Rule 
106.14(c) and Annex 2(b)(ii) of the Staff Rules) is  determined by calculating the difference in tax 
between a single person and married person with one dependent child.  To this is added the average 
Canton of Geneva social security payment for one child. 
 
6. The secondary dependant’s allowance (Staff Ru le 106.14(d) and Annex 2(c) of the Staff 
Rules) is determined by calculating the difference in tax between a single person and a married person 
with one dependent child.  From this is subtracted  the difference in tax between a single person and a 
married person. 
 
7. As noted in paragraph 1, above, the methodol ogy has been applied in the case of all 
adjustments to dependency allowances granted sin ce January 1999.  It is, therefore, proposed that the 
Committee recommends to the General Council : 
 
(a) that the Staff Rules be amended with effect from 1 January 2005 to incorporate 
the above methodology for the adjustment of dependency allowances ; 
 
8. The proposed amendments to the Staff Rules are attached. 
 
 
 WT/BFA/W/125/Rev.1 
Page 2  
 
ADJUSTMENT TO WTO DEPENDENCY ALLOWANCES
 
 
Proposed amendments to the Staff Rules  
  
Staff Rule 106.14
 
Dependency allowances  
 
(a) A staff member whose spouse is recognized as a dependant under Staff Rule 106.13(a) shall 
received a spouse allowance, the amount and method of adjustment  of which is set out in 
Annex 2 of the Staff Rules . 
 (b) A staff member whose child is recognized as a dependant under Staff Rule  106.13(b) shall 
receive a child allowance the amount and method of adjustment  of which is set out in 
Annex 2 of the Staff Rules .  The allowance shall be reduced by the amount of any allowance 
received from any public authority by the staff memb er or spouse in respect of the same child.  
In no case shall the sum of the two payments be le ss than the rate set out in Annex 2 of the 
Staff Rules . 
 (c) When a child of a staff member, recognized as dependent under Staff Rule  106.13(b), has 
been determined by the Director-General, on the basis of medical evidence, to be physically 
or mentally disabled either permanently or for a period expected to be of long duration, the 
allowance shall be double the child's al lowance as set out in Annex 2 of the Staff Rules.  
 (d) A secondary dependant's allowance, the amount and method of adjustment  of which is set 
out in Annex 2 of the Staff Rules , shall be paid in respect of not more than one dependent 
parent, sister or brother. 
 (e) Staff members shall notify the Director-General in writing of claims for dependency 
allowance and may be required to support such claims by satisfactory documentary evidence.  
They shall report to the Director-General any cha nge in the status of a dependant affecting the 
payment of the allowance.
 
  WT/BFA/W/125/Rev.1 
 Page 3 
 
 
ANNEX 2  
 
Dependency Allowance Rates (effective 1 January 2004) 
 
 
(a) Spouse allowance (Staff Rule  106.14(a)) 
  SFR 6,768 per year.  This amount shall be adju sted according to the difference in tax payable 
by a single person and a married person with no dependent children in the Canton of Geneva. 
 
(b) Child allowance
 (Staff Rule  106.14(b) and (c)) 
  (i) SFR 4,944 per year.  This amount shall be adjusted by establishing the difference in 
tax payable by a single person and by a person with a dependent spouse and two dependent children;  the tax rebate for two children shall first be deducted by 
subtracting the tax rebate for a dependent s pouse and the result then divided by two to 
determine the tax rebate for a single depende nt child;  to this shall be added the 
average Canton of Geneva social security payment for one dependent child. 
  (ii) SFR 10,944 per year for the first child, if the staff member is without a spouse.  This 
amount shall be adjusted by calculating th e difference in tax between a single person 
and married person with one dependent child ;  to this shall be added the average 
Canton of Geneva social security payment for one child. 
 (c) Secondary dependant's allowance
 (Staff Rule 106.14(d)) 
 
 SFR 2,436 per year.  This amount shall be adjusted by calculating the difference in tax 
between a single person and a married person with  one dependent child;  from this shall be 
subtracted the difference in tax between  a single person and a married person. 
  Adjustments to the amount of the above allowa nces shall be provisionally applied pending 
their approval by the General Counc il under Staff Regulations 13.2 
 
 
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