CERN issues two types of annual certificates to enable members of personnel to comply with their obligations under the national tax laws applicable to them (see Article S V 2.02 of the Staff Rules and Regulations) with regard to income taxation:
- The internal taxation certificate shows, for the previous year, the taxable amount of financial and family benefits paid by the Organization, as well as the amount of internal tax levied by the Organization during the same period, calculated with CERN scale.
- The financial certificate shows, for the previous year, the amount received by the member of personnel for the occasional subsistence allowance.
Exceptionally, for reasons given in the explanatory e-mails sent to associated members of personnel, an internal taxation certificate is issued in April 2020 (for the year 2019) to persons who received a financial certificate in February 2020. The financial certificate initially communicated remains valid should they prefer to use it. That failing, the subsequently issued internal taxation certificate is deemed to cancel and replace it.
Members of personnel who initially received an internal taxation certificate AND a financial certificate in February 2020, are exceptionally issued one combined internal taxation certificate in April 2020 that replaces both of the certificates previously issued.
It is for the member of personnel to determine which certificate they wish to use to prepare their tax declaration, and to select the appropriate procedures contained in this Admin e-guide accordingly. Please refer to the FAQ should you have further questions regarding the exception in 2020.
1. How to obtain the annual certificate
In February/March each year, the members of the personnel concerned receive an e-mail with a link to the internal taxation certificate in PDF format (available in both French and English).
It is also possible to consult the annual certificate through HRT: open "Pay info" in the "My e-documents and Self Services" menu.
In the event of difficulty in obtaining the annual certificate (technical problem or password forgotten or not valid, etc.), send an e-mail explaining the problem to firstname.lastname@example.org.
1.2.1 Register a private e-mail address
Before the end of contract date, members of the personnel must register their private e-mail address which will replace their CERN e-mail upon departure, to ensure continuity of communication and authentication. A lightweight account is automatically created to allow members of the personnel to access their annual certificate.
In order to do this, members of the personnel must record their private e-mail address before the end of their contract, on the page 'Manage My Accounts’ (select "Provide or update an external e-mail address").
The site: http://www.cern.ch/externals can be used at any time to enable an account, check or modify the account information, or reset the password if necessary.
In the event of difficulty with the CERN Account Management site, fill in the form available on the Service Portal to explain the problem.
1.2.2 Obtain the annual certificate
When the annual certificates have been produced (in February/March/April each year), members of the personnel who have registered their private e-mail address on the CERN Account Management site before their departure will receive an e-mail message informing them that the annual certificate is available.
In the event of difficulties with:
- the CERN Account Management site, fill in the form available on the Service Portal to explain the problem.
- with access to the annual certificate, as a last resort, the member of personnel can request a certificate using the form available on the Service Portal.
1.3 Members of the personnel having terminated their contract at CERN and/or not having informed CERN of their private e-mail address, or having met with any technical difficulties
Two months after contract expiry, the member of the personnel's Primary and Secondary accounts are automatically disabled and it is no longer possible to obtain the annual internal taxation certificate online, unless, before leaving CERN, a non-CERN external e-mail address was provided (cern.ch/account > My Accounts > Provide or update an external e-mail address).
In the event of difficulties with the CERN Account Management site after this time, fill- in the form available on the Service Portal to explain the problem.
FAP Department, Salaries Office
CH - 1211 Geneva 23
Attached must be a photocopy or scanned copy of the member of the personnel's identity card or passport.
|1||Use of Service Portal forms to report problems and to request taxation certificates||21.05.2014|
|2||In case of difficulty in obtaining the annual certificate, link to the form available on the Service Portal to explain the problem.||04.02.2015|
|3||A new approach to the annual internal tax certificates will be introduced as of 2020 for MPAs.||05.03.2019|
|4||Change in the conditions of declaration.||02.12.2019|
|5||Following exchanges with host state authorities and audit recommendations, the definition of financial benefits shall be limited, for associated members of personnel, to subsistence allowances paid on a statutory or contractual basis..||05.03.2020|
|6||Update following re-issuing internal tax certificates to MPA that received financial certificate in February 2020.||29.04.2020|