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EMP - Total number of accountable employees measured in efficiency, met the learning curve (if measured in quality) and reported time and volume to the OFP.

Caution:

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

If a base point revision is input incorrectly and then corrected during a current quarter or after a quarter ends, the intermediate base point will display as the Previous Base Point. A correction to ensure the Indicator Code and Previous Base Point displays as it should on MEPEPS can be made by inputting the correct previous base point and then inputting the correct revised base point; the correction must be made at headquarters level because sites cannot raise a base point after two weeks before the beginning of the quarter.

Management should revise efficiency base points only if issues prevented the employee from achieving the set rate and not solely because the rate was not met.

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