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Qualifications

Purpose of consultancy

Working for WHO Global Service Centre (GSC), Kuala Lumpur, the consultant contributes to establishing first level support to 500 US tax filers of WHO and partner entities (UNAIDS, UNITAID, ICC and IARC) by clarifying the roles and responsibilities of different stakeholders involved in the process and in collaboration with UN Income tax unit for seamless execution of administrative process steps that are the responsibility of WHO.

Background  

United States does not exempt its nationals and permanent resident holders from taxation on the salaries and emoluments paid to them by the United Nations (UN) or specialized agencies of the UN Common System. To ensure equality within the UN common system between nationals from different countries, UN/WHO reimburses its US Nationals and permanent residents, taxes paid by them on their UN/WHO earnings.

WHO GSC has partnered with UN Income Tax unit (UNIT), New York to facilitate the tax reimbursement process for US tax filers.  For the end to end process to work seamlessly, all the three stakeholders – staff member, GSC tax service under Payroll Services and UN Income Tax Unit must perform their tasks on time correctly.

Role of Global Service Centre, Kuala Lumpur is key in ensuring that staff members understand their roles and responsibilities and necessary information is rendered to UN Income Tax timely by WHO.

Deliverables

• Contribute to providing first level support to US Tax filers by developing a presentation to all new staff to ensure their understanding of their roles and responsibilities in filing taxes vis-a-vis the role of WHO and UNITS.
  Expected by: end of month 2.
• Develop a report to perform regular reconciliations to ensure all US tax filers on record have their Tax Advances prepared by UNITS in a timely manner and ensure updates made to UNITS on a regular basis for any new hires.
  Expected by: monthly.
• Assist in establishing a process for the identification of new joiners – US citizens and Permanent residents.
  Expected by: end of Month 4.
• Contribute to the enrollment of IARC staff members (outside WHO ERP system).
  Expected by: on need basis.
• Complete the registration process of WHO and supported entities into UN Income tax system (including IARC).
  Expected by: end of contract.
• Assist with the communication of UN Index numbers to staff members via email.
  Expected by: monthly.
• Establish reports for the transmission of data to UNITs.
  Expected by: monthly.
• Establish reports for the transmission of Earnings data (Payroll results) to UNITs.
  Expected by: monthly.
• Working with focal point at WHO GSC Malaysia contribute to the timely distribution of Tax cheques from UNITs for Tax Settlements and Quarterly Advance Payments.
  Expected by: quarterly.
• Develop an appropriate recording/tracker by staff member of all tax advances paid in calendar year.
  Expected by: monthly.
• Assist with the following year-end activities:
  • Request from staff members for additional information on Foreign Housing Costs
  • Submit last HR data as at 31 December
  • Adjustments/reconciliation of earnings data for the year-end
  • Preparation of accrual for unpaid US Income taxes
  • Follow up on Annual statement of taxable earnings on behalf of Staff members
• Assist  in providing feedback/information from staff members on queries related to US Income Tax forUN staff members thru email.
• Assist with the follow up and closure of old cases with PAHO (prior to calendar year 2016)
• Respond to staff queries or forward to UNITs/ PAHO.
  Expected by: within 48 hours of receipt.

Qualifications, experience, skills and languages

Educational Qualifications:

Essential:

• A bachelor’s degree in finance, accounting, mathematics, business administration or a related field from a recognized university.

Desirable:

• CPA (Certified Public Accountant).

Experience

Essential:

• At least 5 years of experience in United States taxation matters preferably in United Nations Environment.

Skills/Knowledge:

• Sound knowledge of US Tax laws
• Ability to prepare clear, concise and complete analyses
• Mature judgment, strong technical, analytical and conceptual skills
• Strong professional oral and writing skills
• Ability to exercise sensitivity, tact and respect and to maintain the confidentiality of the information processed.

Languages required:

Essential:

• Expert knowledge of English

Location

Home based – Off-site.

Travel 

The consultant is expected to travel.

Remuneration and budget (travel costs are excluded):

Remuneration:

Band level B: USD 7,000 – 9,980 per month

Living expenses (A living expense is payable to on-site consultants who are internationally recruited):

N/A

Expected duration of contract:

11 months part time at 80%. Remuneration will be pro-rated accordingly.

Additional Information

• This vacancy notice may be used to identify candidates for other similar consultancies at the same level.
• Only candidates under serious consideration will be contacted.
• A written test may be used as a form of screening.
• If your candidature is retained for interview, you will be required to provide, in advance, a scanned copy of the degree(s)/diploma(s)/certificate(s) required for this position. WHO only considers higher educational qualifications obtained from an institution accredited/recognized in the World Higher Education Database (WHED), a list updated by the International Association of Universities (IAU)/United Nations Educational, Scientific and Cultural Organization (UNESCO). The list can be accessed through the link: http://www.whed.net/. Some professional certificates may not appear in the WHED and will require individual review.
• For information on WHO’s operations please visit: http://www.who.int.
• WHO is committed to workforce diversity.
• WHO has a smoke-free environment and does not recruit smokers or users of any form of tobacco.
• Applications from women and from nationals of non and underrepresented Member States are particularly encouraged.
• WHO prides itself on a workforce that adheres to the highest ethical and professional standards and that is committed to put the WHO Values Charter into practice.
• WHO has zero tolerance towards sexual exploitation and abuse (SEA), sexual harassment and other types of abusive conduct (i.e., discrimination, abuse of authority and harassment). All members of the WHO workforce have a role to play in promoting a safe and respectful workplace and should report to WHO any actual or suspected cases of SEA, sexual harassment and other types of abusive conduct. To ensure that individuals with a substantiated history of SEA, sexual harassment or other types of abusive conduct are not hired by the Organization, WHO will conduct a background verification of final candidates.
• Consultants shall perform the work as independent contractors in a personal capacity, and not as a representative of any entity or authority. The execution of the work under a consultant contract does not create an employer/employee relationship between WHO and the Consultant.
• WHO shall have no responsibility whatsoever for any taxes, duties, social security contributions or other contributions payable by the Consultant. The Consultant shall be solely responsible for withholding and paying any taxes, duties, social security contributions and any other contributions which are applicable to the Consultant in in each location/jurisdiction in which the work hereunder is performed, and the Consultant shall not be entitled to any reimbursement thereof by WHO.
• Consultants working in Switzerland must register with the applicable Swiss cantonal tax authorities and social security authorities, within the prescribed timeframes (Guidelines issued by the Swiss Mission are available at: https://www.eda.admin.ch/missions/mission-onu-geneve/en/home/manual-regime-privileges-and-immunities/introduction/Manuel-personnes-sans-privileges-et-immunites-carte-H/Non fonctionnaires et stagiaires.html