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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.

Note:

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

The 2022 National Agreement, Article 14, Section 3, D, indicates 66% of employees measured in quality and/or efficiency should receive a measured annual evaluation. If a Submission Processing Center does not meet the minimum 66% at the end of each year of the National Agreement, NTEU may open negotiations at the national level to make changes that will increase the number of measured employees to 66%.

Each Rating Statistics Report covers the four previous quarters; each report details the following for measured employees due an annual rating for the period for quality and for measured employees due an annual rating for the period for efficiency:

The number that received a rating for level 1, level 2, level 3, level 4, or level 5.

The total number due a rating.

The total number that received a rating.

The total number that received a rating and the percentage that receive a rating.

The number and percentage with less than 60 days on measured CJEs for the rating period.

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