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:
Efficiency Measure Code
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The MEPS process analyzes efficiency hours and volume in conjunction with performance plan, quality learning curve, and efficiency base point data to determine the Efficiency Measure Code. The Efficiency Measure Code Values for an OFP are:
M = Measured (has an efficiency base point).
T = Learning Curve (has an efficiency base point but employee is on learning curve).
N = Time reported but volume reported is "0" (has an efficiency base point).
U = Unmeasured - employee is not on a measured performance plan for efficiency.
U = No efficiency base point.
The OFP hours and or volume are analyzed any time efficiency data is changed and recalculation occurs as required. For example: Measure Code recalculates from "N" to "M" or "T" if volume is added to an OFP with base points after hours only were reported. Likewise, the measure code recalculates from "M" to "U" if a base point systemically deletes after the quarter ends.
A "Recalculate Measure Codes" function is available on the IPR Adjustment Search Results screen; it allows a user (based on span of control) to request the system to recalculate the Efficiency Measure Code(s) for the selected week ending.
When "Recalculate Measure Codes" is clicked, the system analyzes each OFP listed based on the Measure Code Values and determines the correct Measure Code. The user receives a message indicating the Measure Codes were updated successfully.
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