Comments to answers

Employee working in UN are their salaries taxable? If not how do we account for the same.

Tax on UN agencies is prohibited by Article II s.7(a) of the CONVENTION ON THE PRIVILEGES AND IMMUNITIES OF THE UNITED NATIONS, 1946 UN :

STAFF ASSESSMENT

Staff assessment is a form of internal tax administered by the organizations. Staff assessment rates are derived from income tax rates applicable at the eight headquarters cities of the organizations in the common system (Geneva, London, Madrid, Montreal, New York, Paris, Rome, and Vienna).

Staff assessment is not a withholding tax. It is an amount deducted from all United Nations staff members’ gross pay according to the United Nations Staff Regulations and Rules, regardless of their nationality. As staff assessment is not a withholding tax, it cannot be reimbursed to staff members under any circumstances, and it cannot be claimed as a deduction on United States income tax returns.

INCOME TAXES:

Most member states have granted United Nations staff exemption from national income taxation on their United Nations emoluments. However, a few member States do tax the emoluments of their nationals. In such cases, the organizations reimburse the income tax to the staff member.

Check this link :

http://kenyalaw.org/treaties/t
reaties/310/Convention-on-the-
Privileges-and-Immunities-of-t
he..

As per them no taxes are deducted

Yes, their salaries should be taxable