The cost of each TIWB programme varies widely. These variations relate to the location and cost of living in the country or jurisdiction where the Expert will be deployed; and the duration and mode of the programme (e.g. short- or long-term, full-time or periodic). Expenses should be budgeted for in respect to objectives and anticipated impact of the TIWB audit assistance programme. Remuneration (salary) is discussed separately below.
When assessing budgetary requirements for a TIWB Programme, estimated expenses should be discussed in advance with the Host Administration, the Expert, and any Partner Administration or Donor and should form a part of the programme Terms of Reference.
Example TIWB Expert expenses:
- Travel (transport to and from the Programme site, and for longer-term programmes, relocation costs. The permitted class of travel must be specified. Also note that for periodic deployments travel costs will be higher).
- Daily expenses (per diem) covering items such as:
- Airport transfers
- Food allowance
- Miscellaneous (e.g. phone calls)
There are no internationally agreed standard rates for per diem expenses. However, several agencies and organisations have set standards that determine fixed amounts to be reimbursed to their officials when working at foreign destinations. UN Daily Subsistence Allowance (DSA) Rates could be a guideline for the parties when negotiating the Terms of Reference.
- Ancillary duty costs, such as any travel required to be undertaken as part of the Expert’s role in the Host Administration and fees for obtaining visas and work permits.
- Workplace facilities in line with those available to local officials in equivalent roles (i.e. a desktop or laptop computer, workspace, mobile phone, and, if necessary, a vehicle).
The terms and conditions under which any remuneration may be granted to a TIWB Expert should be stated clearly in a contractual agreement.
Two additional issues arise where remuneration is paid, particularly in the case of a recently retired expert: taxation and pensions or social security contributions.
Recently retired and independent Experts
Recently retired/independent officials may offer to participate in TIWB programmes without receiving a salary or other form of remuneration. In the event that no remuneration is sought, the Expert's direct costs of participating, for example travel, and daily expenses as described above, will be covered.
Funding may also be available to offer remuneration to recently retired experts. This will be at the determination of the Host Administration, the TIWB Secretariat, and/or any other donor financing the specific TIWB programme.
Currently serving Experts
Currently serving officials who are seconded from a Partner Administration to the Host Administration to work as a TIWB Expert will, in most cases, continue under the usual remuneration arrangements with the Partner Administration. For longer-term audit assistance programmes, the Host and Partner Administrations may reach an agreement for remuneration of the expert to be a shared expense, or to be met fully by the Host Administration.
Where currently serving officials participate in a TIWB programme by taking leave without pay from his or her home administration, the remuneration circumstances are more similar to those for recently retired experts as described herein.
It is crucial to ensure appropriate taxation of any remuneration or other benefits paid to an Expert during a TIWB programme. In many cases, complying with the host country’s tax laws is contained in the code of conduct and/or terms and conditions of employment for tax officials or public service officials more broadly.
Experts will need to ensure they are in full compliance with the laws of the host country or jurisdiction as well as in their country of tax residence in terms of any remuneration or programme costs (such as reimbursement of travel or accommodation expenses) paid by the Host Administration, Partner Administration, Donor or TIWB Fund.
Pension or Social Security contributions
In connection with remuneration, pension or social security contributions can raise specific issues in the case of retired experts and currently serving experts who have taken leave without pay from their tax administration to participate in a TIWB programme. These categories of Experts will need to consider and determine if participating in the TIWB programme will have an effect on any remuneration or pension they receive. They should also address whether, as a result of the TIWB programme, there will be any obligation to pay to them social security contributions in the country of the Host Administration.
Where relevant, this issue should be clearly addressed in the TIWB programme Terms of Reference.