Current through Register Vol. XLI, No. 38, September 20, 2024
The following salary regulations in this section apply to
classified employees.
5.1. Purpose and
Intent. -- The purposes and intent of the pay plan is to attract and retain
qualified employees in the classified service, the Board shall provide through
the pay plan compensation based on equal pay for equal work and market rates as
compared to compensation trends in other public and private sector
organizations.
5.2. Preparation of
the Plan. -- After consultation with the Secretary of Revenue, the Tax
Commissioner and the Board shall prepare and submit to the Governor for his or
her approval any revision of the pay plan. The pay plan shall include salary
schedules containing multiple pay grades with minimum and maximum rates of pay
for each grade and a plan of implementation. The pay plan shall also include a
market rate for each grade which shall be established by the Tax Commissioner
to approximate the market midpoint pay level among southeastern state
governments selected by the Tax Commissioner. The Board may make periodic
amendments to the pay plan in the same manner.
5.3. Adoption of the Plan. -- The plan or
revised plan becomes effective only after it has been approved by the Governor.
The approved pay plan constitutes the official schedule of salaries for the
classified service at the Tax Division.
5.4. Implementation of Plan.
5.4.1. Assignment of Classes. -- The Tax
Commissioner after approval of the Board shall assign each class of positions
to an appropriate range of compensations consistent with the duties outlined in
the class specification. No salary shall be approved by the Tax Commissioner
unless it conforms to sound compensation practices.
5.4.2. Entry Salary. -- The entry salary for
any employee shall be no less than the minimum of the compensation range for
the job classification. The Tax Commissioner may authorize appointment above
the minimum for an individual possessing pertinent training or experience above
the minimum required for the class. The Tax Commissioner may authorize
appointment at a rate above the market rate when the Tax Commissioner can
substantiate severe or unusual recruiting difficulties for the job
class.
5.4.3. Standard Rates of
Pay. -- The pay plan provides standard compensation rates for all classes of
positions in the classified service unless specifically excepted by statute or
statutory authority. The salary or wage paid is determined by the compensation
range to which the class of the position has been allocated. All employees,
including those serving in positions on a part-time basis, shall be paid in
proportion to the actual time worked.
5.4.4. Additional Pay. -- The Tax
Commissioner shall make no additions to the regular salary of any employee
except for authorized overtime, approved pay differentials and monetary
incentives, or other statutorily required and/or authorized payments.
5.4.5. Availability of Funds. -- The Tax
Commissioner and the Tax Division's fiscal officer will certify that funds for
salary adjustments are available.
5.4.6. Salary Adjustments.
5.4.6.a. New Plan.
5.4.6.a.1. Upon adoption of a new pay plan by
the Tax Division, the Personnel Board shall require and may approve or modify a
plan of implementation which assures incumbents in the classified service
receive equal treatment based on sound compensation practices.
5.4.6.a.2. An incumbent whose salary falls
below the minimum rate of the new range shall have his or her salary adjusted
to the new minimum.
5.4.6.a.3. An
incumbent whose salary falls above the maximum rate of the new range shall
maintain his or her current salary.
5.4.6.b. Pay on Reclassification.
5.4.6.b.1. When a class is reassigned by the
Tax Commissioner after approval by the Personnel Board to a compensation range
having a higher minimum, the salaries of those incumbents below the new minimum
shall be adjusted to the new minimum. Where the salary of the incumbent
coincides with a pay rate in the new range, the salary shall remain unchanged.
When a class is reassigned by the Tax Commissioner after approval by the
Personnel Board to a salary range having a lower minimum, the salaries of those
incumbents which are within the new range shall remain unchanged. Where the
salary of the incumbent is above the maximum rate of the new range, the salary
shall remain unchanged.
5.4.6.b.2.
The Board may approve or modify a plan of implementation on reclassification
based on documented recruitment and/or retention difficulties or consideration
of equal treatment in terms of pay for reclassified employees.
5.4.6.c. Pay on Position
Reallocation. -- When a position is reallocated to a different class, the
salary of the incumbent shall be adjusted in accordance with the provisions of
this rule for promotion, demotion and lateral change.
5.4.6.d. Pay Differentials. -- The Board may
approve the establishment of pay differentials to address circumstances which
apply to reasonably defined groups of employees.
5.4.6.e. Separation from Employment. --
Employees whose last day of work occurs prior to the effective date of a new
pay plan are not eligible for salary adjustments.
5.5. Pay on Promotion. -- When an
employee is promoted, the employee's pay shall be adjusted as follows:
5.5.1. Minimum Increase. -- An employee
promoted will be compensated to at least the minimum compensation range of the
job classification to which he or she is promoted. An employee whose salary is
within the range shall receive an increase of one (1) pay increment or a
maximum established by the Tax Commissioner, except where an employee accepts a
lesser increase within the compensation range to obtain the position. In no
case shall any employee receive an increase which causes the employee's pay to
exceed the maximum of the range except as provided in subdivision 5.5.b. of
this rule.
5.5.2. Exceptions.
5.5.2.a. If the salary of an employee being
promoted is at or above the maximum rate of the compensation range to which the
employee is being promoted, or, if his or her salary is within one (1) pay
increment, as established by the Tax Commissioner, of the maximum rate of the
compensation range to which he or she is being promoted, the employee shall
receive an increase of one (1) pay increment with the promotion.
5.5.2.b. If an employee has been demoted or
reallocated to a class at a lower pay grade and is promoted or reallocated
within the next twenty-four (24) months within the Tax Division, the following
procedure shall be used when calculating pay on promotion as provided in
subdivisions 5.5.a and 5.5.b of this rule: The promotional increase shall be
calculated based on the compensation range of the employee's position prior to
the demotion or reallocation, using the employee's current rate of pay plus any
amount by which the employee's pay was reduced at the time of the demotion or
reallocation. If, based on this procedure, no promotional increase is due, the
employee's pay shall be increased by the amount his or her pay was reduced, if
any, at the time of the demotion or reallocation.
5.5.3. Additional Increase. -- The Tax
Commissioner may authorize additional incremental increases established by a
Board approved pay plan, to an employee being promoted if the employee has
sufficient qualifications in excess of the minimum required for the new class.
The employee must possess pertinent experience or an equivalent amount of
pertinent training for each additional incremental increase granted. In no case
shall the additional incremental increase cause the employee's pay to exceed
the maximum for the compensation range.
5.6. Pay on Demotion.
5.6.1. Demotion Without Prejudice. -- The Tax
Commissioner has the discretion to reduce or not reduce the pay rate of any
employee who is demoted without prejudice if the employee's pay rate is within
the compensation range of the job class to which the employee is
demoted.
5.6.2. Demotion With
Prejudice. -- The Tax Commissioner shall reduce the pay rate of an employee who
is demoted with prejudice by at least one (1) pay increment as established by
the Tax Commissioner and the employee's pay rate shall not exceed the maximum
of the new compensation range.
5.7. Pay on Lateral Class Change. -- Any
employee who receives a lateral class change shall be paid the same salary
received prior to the change except in cases where the change is to an agency
or job class for which the Board has approved, or the Legislature has
authorized, a higher compensation range for the job class.
5.8. Pay on Reinstatement. -- The salary for
an employee who is reinstated shall be established in accordance with
subdivision 5.4.b. of this rule.
5.9. Salary Advancements. -- Salary
advancements are limited to permanent employees and shall not exceed the
increase amount established by the Tax Commissioner.
5.10. Annual Increment Increase. -- The Board
may establish uniform procedures for providing an annual increment increase
provided for in W. Va. Code §
5-5-2.
