The United Nations reimburses some personnel and Contingent Owed Equipment costs in respect of contributions to UN led operations. Rates of reimbursement, fixed in accordance with UN categories of equipment and personnel, are agreed in a Memorandum of Understanding between Ireland and the UN for each mission. The only missions for which Ireland is currently entitled to reimbursement of some troop and equipment costs are the United Nations Interim Force in Lebanon (UNIFIL) and the United Nations Disengagement Observer Force (UNDOF) on the Golan Heights. The timing of the receipt of reimbursements is dependent on the financial situation at the UN. Reimbursements are received in arrears.
A standard UN rate of reimbursement of $1,428 (€1262) per month is paid to troop contributing countries in respect of each member of a military unit deployed to a United Nation field mission. This reimbursement represents a contribution by the UN towards troop sustainment costs incurred by the member States including, for example, the provision of food, lodging, medical support, communications, ordnance, and other goods and services and is paid directly to Governments in respect of deployed personnel.
While deployed on such operations, personnel are paid a daily Unarmed or Armed Peace Support Allowance depending on the nature of the mission. Unarmed Peace Support Allowance ranges from €55.14 to €79.51 per day depending on rank, equivalent to about €1,677 to €2,418 per month. For personnel in receipt of Armed Peace Support Allowance, the daily rates range from €76.36 to €101.75, equivalent to about €2,322 to €3,094 per month. Both unarmed and armed peace support allowance are non taxable.
In addition, while serving on a UN peacekeeping mission, the UN also facilities the payment directly to personnel of a daily allowance of $1.28 plus a recreational leave allowance of $10.50 per day for up to 15 days of leave taken during each six-month period.