Those differences did not correspond to the differences between the dependency and the single rates of staff assessment under the common scale.

40. Since the introduction of the dependency and single rates of salaries for the Professional staff in 1977, emphasis had always been placed on the salaries at the dependency rate.

The Commission also decided to recommend that the procedure outlined under paragraph 44 should be used to determine a common staff assessment scale, with two separate sets of rates (single and dependent) in 1996.

In most areas of endeavor, the government should be a demanding customer rather than a provider (or subsidizer).

She considered it discriminatory that an employee with dependants should receive higher pay for performance based on his her marital status.

42. The Commission therefore agreed that the application of a single set of staff assessment rates (single or dependent) would, under existing circumstances, lead to anomalies and distortions for either Professional staff or General Service staff, or both.

41. With regard to the General Service staff, the Commission noted that single rate net salaries had been grossed up using staff assessment at single rates since the introduction of the system of staff assessment and the Tax Equalization Fund in 1948.

Thus, when the head of a household is counted to be a woman, this usually means that there is no adult male present and the woman is the only support.

Like many of the Iraqis who went to Europe, Aziz was the breadwinner for his family. But now he couldn t send any money home.

(a) For internationally recruited staff, an amount equivalent to 20 per cent of net base salary at the P 4, step VI, level (dependency rate), that is, 867 per month

4. Approves also the procedure outlined in the report of the Commission Ibid., Forty eighth Session, Supplement No. 30 (A 48 30), para. 44. for determining the common staff assessment scale, with two separate sets of rates (single and dependent)

As a result of the introduction of such a revised staff assessment scale, very minor changes in take home pay would be experienced by staff to whom the single rate of staff assessment applied, but those were so small as to be considered negligible.

In a common scale of staff assessment with two separate sets of rates, one for staff with a primary dependant and the other for those without, the same income brackets would be used.

While the amount of the spouse allowance, where applicable, could be added to net salaries before determining gross salaries by the application of dependency rate staff assessment, thereby eliminating a part of the distortion, anomalies would continue to exist.

To give just one example, in the Breadwinner case the State party had amended social security legislation that discriminated against women who were neither breadwinners nor permanently separated from their husbands in relation to their eligibility to receive unemployment benefits.

According to these standards, a married couple without income will receive benefits amounting to a minimum wage income, a single parent will receive 90 per cent thereof, and a single person with no dependants 70 per cent.

Yet female civil servants bear a heavy tax burden because, in practice and in the public mind, it is only the head of household who supports the children, even though in many cases it is actually the woman who is providing for their support

The traditional male role as provider has often led work to take precedence over time spent with family. Indeed, in reflecting on their childhoods, many graduates may lament that their fathers spent too little time at home, or were less nurturing than they could have been.

4.2 As to the alleged inconsistency of article 227 of the Criminal Code with article 11 of the Covenant, the State party notes that the former provides for imprisonment not for debt but for abandonment of one's dependent family, i.e., on grounds deriving not from a contractual agreement but from a legal requirement.