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.›Note:
Annual Individual Performance Report
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Annual IPRs generate quarterly based on employees’ rating periods. An annual IPR generates for any GS-08 and below employee who was measured at any time during their rating period and who submitted Form 3081 and/or received quality reviews at any time during their rating period. A measured rating appears on the IPR if:
The employee was assigned to a measured performance efficiency at any time during their rating period and was on measured CJEs at least 60 days.
Performance data was reported for quality (quality review results) and/or efficiency (work had base points assigned) during their rating period.
The employee spent at least 40% of their direct time on measurable work or at least 25% of their total time on measurable work.
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