In theory, international civil servants at the United Nations are prohibited from continuing to draw salaries from their own governments; in practice, however some governments merely substitute living allowances for their employees' paychecks, assigned by them to the United Nations.
for their employees' paychecks, assigned by them
for the paychecks of their employees who have been assigned
for the paychecks of their employees, having been assigned
in place of their employees' paychecks, for those of them assigned
in place of the paychecks of their employees to have been assigned by them
A:assigned从句就近修饰paycheck,修饰错误
C: having been done容易错,有更优则不选;非限定此处不如限定
D. in place of, is rather unidiomatic. And the "them" is ambiguous.
E. to have been assigned by them, this is grammatically incorrect and changes the meaning.
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