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.›Reminder:
Skill Codes
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Skills are determined by management and are assigned to an employee based on a listing management establishes for each organizational level at each site; skill codes may differ from operation to operation.
An employee can be assigned up to 15 alpha/numeric/special characters (skill codes) indicating the skills of the employee.
When release is necessitated due to decreased work volumes, the employees with skill codes assigned applicable to the decreased work are subject to release. When recall is implemented, those employees assigned the skill codes needed are recalled first. (Release and recall are based on the ranking order and skills needed).
An employee does not have to be fully successful in order to receive a skill code.
Skill code information is found in 2022 National Agreement, Article 14, Section 2 ,D and includes the following:
A current Skill Code Listing must be maintained for each operation although skill codes are non-negotiable.
A skill code is assigned to the employee upon the successful completion of initial training and/or the learning curve.
The employee must successfully complete update training each year to retain the skill code; the employee retains the skill if update training is not provided.
If skill codes are not assigned, an employee is presumed to possess skills assigned to other employees in identical positions.
The employee must receive written notice when a skill code is specifically assigned.
Any change to skill code assignment(s) must be discussed with affected employee before the change is implemented.
Skills codes are retained or lost for release/recall purposes as follows:
If the employee...
Then the skill code(s)...
Permanently moves from one operation to another
From the “home” operation is lost.
Temporarily placed in another operation
From the “home” operation is retained.
Returns to “home” operation
From the temporary assignment is lost.
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