This IRM contains the Servicewide policy to comply with 5 CFR 430, Performance Management.

This IRM also provides the Servicewide policy to evaluate employees serving temporary assignments, including details and temporary promotions.

This IRM supplements policies and requirements contained in the authorities cited below. It is not self-contained and must be read in conjunction with cited authorities.

5 USC III

5 CFR Subchapter B:

Internal Revenue Service Restructuring and Reform Act of 1998, Section 1204 (RRA ‘98)

The IRS Human Capital Office is the executive responsible for the Servicewide Performance Management (PM) policy.

The PO develops policy and authors this IRM content. The PO collaborates with the LERN Division on the IRM content and related communications.

At the discretion of the business unit, the Human Resource Business-Based Professionals (HRBBP), also known as embedded, may assist their managers with PM.

LERN provides PM guidance to managers to ensure IRM compliance. Managers who have questions about this IRM must contact LERN for guidance through IRS Service Central.

The table outlines additional responsibilities of the IRS PM program:

This IRM provides the IRS policy for the PM program.

In collaboration with other HCO organizations and Servicewide stakeholders, the PO develops policies to support compliance with the PM program. During IRM review and publishing, sections may be revised, added, or deleted based on feedback or changes in law, rules, or regulations.

The following activities help ensure program success:

Acceptable Level of Competence – Fully Successful or higher performance by an employee that warrants advancement of the employee's rate of basic pay to the next higher step of the grade or the next higher grade within his/her career ladder promotion (CLP).

Annual Performance Appraisal – A written record of an employee’s performance addressing the process under which performance is reviewed and evaluated. The appraisal includes the Retention Standard for the Fair and Equitable Treatment of Taxpayers (Retention Standard), each critical job element (CJE) or critical performance expectation (CPE), and the overall summary/evaluation rating. This appraisal is normally prepared at the end of the appraisal period for performance of agency assigned duties over the entire period and becomes the employee’s rating of record. See the definition of Rating of Record.

Appraisal Period – The established period of time for which performance will be reviewed and a rating of record is prepared. IRS employees generally have an appraisal period of one year.

Appraisal Process – The act of reviewing and evaluating the performance of an employee against the assigned CJEs or CPEs.

Award – A form of recognition for individual or team accomplishments. See IRM 6.451.1, Employee Recognition, Awards.

Balanced Measures – Indicators of organizational performance for Customer Satisfaction, Employee Satisfaction and Business Results. See IRM 1.5.2, Managing Statistics in a Balanced Measurement System, Uses of Section 1204 Statistics.

Bargaining Unit (BU) Employee - An employee included in a BU certified by the Federal Labor Relations Authority who can be represented by a labor union.

Career Ladder Promotion (CLP) – Successive career promotions until an employee reaches his/her full performance level. An employee's current rating of record must be Fully Successful or higher to receive a CLP. See IRM 6.335.1, IRS Merit Promotion Plan and Internal Placement, for CLP information.

Classified National Security Information (CNSI) – Information that has been determined pursuant to Executive Order (EO) 13526 or any predecessor order to require protection against unauthorized disclosure and is marked to indicate its classified status regardless of its form (document, technology, equipment, etc.).

Code of Federal Regulations (CFR) – A codification of general and permanent rules (regulations) that have been previously published in the Federal Register.

Commitments – A limited number of critical actions, goals, and/or results documented in a manager’s or management official’s performance plan that the manager or management official is expected to accomplish during the appraisal period. Commitments are one of a manager’s or management official’s critical performance expectations.

Confidential Employee – An employee who acts in a confidential capacity with respect to an individual who formulates or effects management policies in the field of labor-management relations. Confidential employees are excluded from the BU. See 5 USC 7103.

Critical Job Element (CJE) – A work assignment or responsibility of such importance that unacceptable performance on the CJE would result in a determination that an employee’s overall performance is unacceptable. See 5 CFR 430.203.

Critical Job Element (CJE) Performance Plan – The performance plan for employees covered by CJEs. See the definition of Performance Plan for more information.

Critical Performance Expectations (CPE) – Comprised of the Responsibilities, Commitments/Objectives, and the Retention Standard for which a manager, management official, or confidential management/program analyst is held accountable. CPEs, set at the beginning of each fiscal year (FY), serve as the basis for the annual performance evaluation for employees in these positions.

Current Rating of Record – The employee’s rating of record or equivalent rating of record for the employee’s most recently completed appraisal period. See 5 CFR 351.203 and 5 CFR 351.504(b) for Reduction in Force (RIF) and Merit Promotions only.

Denial of Within-Grade Increase (WGI) – The manager’s determination that an employee’s performance is not at an acceptable level of competence following a WGI postponement period.

Departure Appraisal – A performance appraisal prepared when either the manager or employee moves from a permanent or temporary assignment to another permanent or temporary assignment. The employee’s performance must have been observed under a signed performance plan for at least 60 days to be ratable. Managers must consider departure appraisals when preparing the rating of record. Departure appraisals become the rating of record if the departure occurs within the last 60 days of the appraisal period.

Detail – A temporary assignment to a different set of duties for a specified period when the employee is expected to return to his/her regular duties at the end of the assignment. An employee who is on detail is considered to be permanently occupying his/her permanent position of record.

Employee – An individual employed by the IRS, including those serving on temporary appointments of 90 days or more and reemployed annuitants, for the position the individual is appointed. See 5 USC 4301(2).

Employee Performance File (EPF) – A file maintained by the employee’s immediate manager consisting only of performance-related documents covering the past four years with the IRS.

Ending Date of Appraisal Period – The last day of the employee’s appraisal period. The appraisal period including any extensions necessary should be indicated under the period covered section of the appropriate performance appraisal form.

Evaluative Recordation – A manager’s record of an employee’s activities and achievements that forms the foundation for assessing and rating performance.

Forced Distribution of Ratings – Limitations on the use of particular summary performance appraisal levels. The forced distribution of ratings is prohibited by 5 CFR 430.208(c).

General Schedule (GS) – The General Schedule (GS) is the predominant pay scale within the United States civil service.

Grievance – A complaint requesting personal relief by an employee, or group of employees acting as individuals, over a matter of personal concern or dissatisfaction relating to his/her employment which is subject to management’s control. This may include allegations of coercion, reprisal (except in EEO cases) or retaliation, or any claimed violation, misinterpretation, or misapplication of any law, rule, or regulation affecting conditions of employment.

IRS Payband System (IR payband or IR) – The performance-based classification and pay system established under 5 USC 95, Personnel Flexibilities Relating to the IRS, outlined in the Office of Personnel Management (OPM) criteria, which covers all IRS managers including senior managers, department managers, and frontline managers. Referred to as band instead of grade.

Journey Level – Also known as full-working level, this is the highest grade in a career ladder to which an employee may be promoted noncompetitively. It represents the highest grade of an occupation that is supported by a majority of the normal workload in that occupation in an organization. Lower graded positions in the career ladder are considered trainee or developmental levels.

Management Official – A non-managerial employee who formulates, determines, and/or influences Servicewide policies.

Merit Promotion Appraisal (MPA) – A performance appraisal prepared by the manager and only used for consideration in a merit promotion action. The manager may only prepare a MPA if the employee does not have a rating of record on file or under other conditions specified in Document 11678, National Agreement (NA), for BU employees. This MPA is to be used for all merit promotion announcements until the employee receives a rating of record.

Minimum Appraisal Period – The minimum period of performance that must be completed on a performance plan before a rating of record may be prepared. The minimum appraisal period is 60 days.

National Agreement (NA) – A Collective Bargaining Agreement (CBA) that establishes the terms and conditions of employment for IRS employees represented by the National Treasury Employees Union (NTEU).

Non-Bargaining Unit (NBU) Employee – An employee who is not covered by a CBA and is not represented by a labor union.

Not Applicable (N/A) – The determination by managers that have not observed the employee’s performance in a specific performance aspect or the Retention Standard.

Not Ratable (NR) – The determination that an employee cannot receive a rating of record for the designated appraisal period. The “Not Ratable” (NR) designation indicates that the employee’s performance has not been observed for a minimum of 60 days during the appraisal period, or the employee has not received a performance plan for a minimum of 60 days. The NR designation only indicates that the employee was not ratable for the current appraisal period, and it is not a rating of record.

Objectives – A limited number of critical actions, goals, and/or results that a confidential management/program analyst is expected to accomplish during the appraisal year. These objectives should be developed from, and directly contribute to, the program priorities and goals established by the organization’s annual business or operations plan. Objectives are one of a confidential management/program analyst’s CPEs.

Official Personnel Folder (OPF) – A file containing records for an employee’s federal employment career. The records in the OPF protect the legal and financial rights of the government and the employee. The OPF is part of the government-wide system of records.

Opportunity to Demonstrate Acceptable Performance – A chance for an employee whose performance is determined to be unacceptable in one or more CJEs, CPEs or the Retention Standard to demonstrate acceptable performance in the CJE, CPE, or the Retention Standard at issue.

Overall/Summary Evaluation Rating – The employee’s overall/summary evaluation rating completed based on the individual CJEs or Responsibilities and Commitments/Objectives, and the Retention Standard ratings at the end of the appraisal period for performance of agency assigned duties over the entire appraisal period.

Pay Period Performance Management Listing – The report generated on the HR Reporting Center website which provides information to managers on PM responsibilities including annual ratings due or overdue, employee due/overdue eligibility status for a WGI, and the reports that indicate the last summary evaluation dates input in the automated personnel system.

Performance Agreement – The performance plans for managers, management officials, and confidential management/program analysts specifying all the CPEs for these employees.

Performance Appraisal – See the definition of Annual Performance Appraisal.

Performance Appraisal for Competitive Actions – See the definition of MPA.

Performance Appraisal Cycle – See the definition of Appraisal Period.

Performance Appraisal Form – The performance appraisal form that documents the results of the employee’s performance during the performance appraisal cycle and contains the ratings and overall summary/evaluation rating.

Performance Aspect – A portion of a CJE that consists of a group of related tasks and performance standards identifying expectations for performance.

Performance-Based Action for Unacceptable Performance – A reduction in grade or removal that is taken when an employee’s performance is unacceptable in one or more of the CJEs, Responsibilities, Commitments/Objectives, or the Retention Standard.

Performance Management (PM) Program – The process by which IRS managers involve employees, as individuals and members of a group, in improving organizational effectiveness to accomplish the IRS mission and goals. Constructive PM integrates the processes of planning, monitoring, appraising, and recognizing performance.

Performance Plan – The document that communicates to the employee what performance is expected in the job and what the employee will be rated against for performance appraisal purposes. The performance plan for managers, management officials, and confidential management/program analysts contains CPEs that include Responsibilities, Commitments/Objectives, and the Retention Standard . For all other employees, the performance plan is the assigned CJEs, performance aspects, and the Retention Standard.

Probationary Employee – Employee serving a trial or probationary period.

Probationary Period – A one-year period (three-year for Criminal Investigation, 1811 series) that applies to a new appointment to a competitive service position which management uses to assess a career or career-conditional, non-supervisory or non-managerial employee’s performance and conduct for continued employment in the Federal Government; and a supervisory or managerial employee’s performance and conduct for continued appointment in a supervisory or managerial position.

Progress Review – The required review and feedback of an employee’s work based on the manager’s observation of measurable behaviors related to the Retention Standard and performance plan of a position. All managers must provide and document, at a minimum, a mid-year progress review for each employee.

Rating Official – The employee’s immediate manager who evaluates performance and assigns the overall rating or summary evaluation.

Rating Period – See the definition of Appraisal Period.

Rating of Record – The rating prepared at the end of an appraisal period for performance of agency-assigned duties over the entire period and the assignment of a summary rating. A rating of record is final when completed on the correct appraisal form and contains both rating and reviewing official’s signatures.

Reassignment – The permanent change of an employee from one position to another without promotion or change to lower grade.

Reconsideration Official – A manager at a higher level in the organization than the reviewing official for the employee’s summary performance appraisal and/or the denial of a WGI who may reconsider the recommendation of the reviewing official.

Records of Tax Enforcement Results (ROTERs) – Data, statistics, compilations of information or other numerical or quantitative records of the tax enforcement results reached in one or more cases. ROTERs do not include tax enforcement results when used to determine whether an employee exercised appropriate judgment in pursuing enforcement of the tax laws based upon a review of the employee’s work on an individual case. See IRM 1.5.2, Managing Statistics in a Balanced Measurement System, Uses of Section 1204 Statistics.

Reduction in Force (RIF) – An action to reduce the size of the workforce and includes the release of a competing employee from his/her competitive level by furlough for more than 30 calendar days, separation, demotion, or reassignment requiring displacement. It occurs when the release is required because of lack of work, shortage of funds, insufficient personnel ceiling, reorganization, the exercise of reemployment or restoration rights, or reclassification of an employee’s position due to erosion of duties when the reclassification will take effect after an agency has formally announced a RIF in the employee’s competitive areas and the RIF will take effect within 180 days. See 5 CFR 351.201 (a)(2).

Reemployed Annuitant – An annuitant under either the Civil Service Retirement System or Federal Employees Retirement System whose annuity continues upon reemployment in an appointive position within the Federal government. Reemployed annuitants may be employed in any position for which they meet job, age and physical requirements and they may be hired on a temporary or permanent basis.

Responsibilities – One of the CPEs include responsibilities that reflect the core values of the IRS and are standardized for managers, management officials, and confidential management/program analysts.

Retention Standard for the Fair and Equitable Treatment of Taxpayers (Retention Standard) – A specific performance standard that requires employees to administer the tax laws fairly and equitably, protect taxpayers’ rights, and treat each taxpayer ethically with honesty, integrity, and respect 5 USC 9508 and the RRA ‘98. It is referred to as the Retention Standard.

Retroactive Performance Appraisal – A performance appraisal prepared by the manager after the designated period of time required to prepare the performance appraisal has elapsed or after a subsequent rating of record has been issued. Generally, retroactive performance appraisals are barred by OPM regulations and IRS policy. See IRM 6.430.1.7.11.6, Retroactive Appraisals, for exceptions.

Revalidated Performance Appraisal – A performance appraisal for a BU journey level or above employee in at least the second year of his/her position who receives a rating of record for the current performance appraisal period that is identical in every way to the rating of record received for the previous period. Revalidated performance appraisals are not permitted for NBU employees.

Reviewing Official – The employee’s second-level manager who reviews and either approves or disapproves the employee’s annual performance appraisal that becomes the rating of record. The reviewing official has the final authority to approve, modify, or disapprove the rating of record.

Self-Assessment – A summary narrative prepared by the employee that reflects the accomplishments completed during the appraisal period. It is given to the rating official for use in preparing the annual performance appraisal. The self-assessment outlines the actions taken by the employee in achieving the CPEs or performance aspects specified by the CJEs.

Standard Position Description (SPD) - A pre-approved position description template for common positions, promoting consistency across the IRS.

Temporary Promotion – A personnel action that changes the employee to a position at a higher grade on a temporary basis with a not-to-exceed date.

Unacceptable Performance – An employee’s performance that fails to meet one or more of the CJEs, CPEs, or the Retention Standard.

Within-Grade Increase (WGI) – A WGI is the same as “step increase’” used in 5 USC 5335, and means: (1) A periodic increase in an employee’s rate of basic pay from one step of the grade of his/her position to the next higher step of that grade in accordance with 5 USC 5335 and 5 CFR 531.403.

Document 12829, The General Records Schedules (GRS) (see Section 2.2, Employee Management Records)

IRM 6.335.1, IRS Merit Promotion Plan and Internal Placement

IRM 6.432.1, Addressing Poor Performance

IRM 6.451.1, Employee Recognition, Awards

IRM 6.531.1, Pay Under the General Schedule and IRS Payband System

IRM 6.959.1, IRS Payband System

Document 11678, NA

Planning means setting performance expectations and goals for groups and individuals to channel their efforts toward achieving organizational objectives.

The regulatory requirements for planning employees' performance include establishing the critical elements and performance standards of their performance plans. See 5 CFR 430.206.

Performance elements and standards should be measurable and achievable. Employees are held accountable as individuals for work assignments or responsibilities through critical elements.

Monitoring means consistently reviewing performance and providing ongoing feedback to employees and work groups on their progress toward reaching their goals.

Regulatory requirements for monitoring performance include conducting progress reviews with employees during which their performance is compared against their elements and standards. See 5 CFR 430.207.

Rating means evaluating employee or group performance against the critical elements and performance standards in an employee's performance plan and assigning a summary rating of record.

The rating of record has a bearing on various personnel actions, such as granting a WGI, determining additional retention service credit in a RIF, and determining eligibility for a CLP. Therefore, managers are expected to complete performance evaluations in a timely manner.

Presumptive ratings and forced distribution of ratings are prohibited by 5 CFR 430.208.

For guidance on recognizing performance, see IRM 6.451.1, Employee Recognition, Awards.

For guidance on addressing performance deficiencies, see IRM 6.432.1, Addressing Poor Performance.

RRA ’98, Section 1204, requires all IRS employees to be evaluated on the Retention Standard. The Retention Standard is the same for all employees.

The manager must discuss with the employee behaviors that allow the employee to meet the Retention Standard, circumstances that may result in a determination that the employee does not meet the Retention Standard, and the potential impact of not meeting the Retention Standard. See Exhibit 6.430.1-1, Fair and Equitable Treatment of Taxpayers Retention Standard Behavior.

Discussion of the Retention Standard will include:

The CNSI requires that all clearance holders (Confidential, Secret, or Top Secret) whose duties significantly involve the creation or handling of classified information, including those who regularly apply derivative classification markings, must have a CNSI critical element in their annual performance agreement. See IRM 10.9.1, Classified National Security Information.

Form 15283, IRS Classified National Security Information (CNSI) Critical Element should be attached as a separate document to an employee’s performance agreement if they continue to perform work requiring a clearance.

Upon incorporation, managers must review the CNSI critical element with the employee and ensure acknowledgement via signature on Form 15283 or within the performance agreement itself. The completed form must be stored in the employee’s EPF.

For further guidance regarding the CNSI, please see iManage for Management Officials and Confidential Management Program Analysts.

Employees covered by CJE performance plans are evaluated on a schedule based on the employee’s last digit of his/her SSN. See Exhibit 6.430.1-2, Performance Appraisal Due Dates for NBU employees and Document 11678, NA for BU employees on MEPS.

Employees covered by CPEs are evaluated by appraisal periods based on the FY. In general, the annual rating of record covers the full FY regardless of permanent promotions, temporary promotions, details, projects, or task forces.

If the employee has not been observed for at least 60 days on a performance plan, the appraisal period may be extended. See IRM 6.430.1.7.3, Extension of the Appraisal Period.

A new performance plan is not required for an employee returning to his/her permanent position following a temporary assignment if the employee is returning during the same appraisal period. The manager of the employee’s permanent position may reinstate the performance plan or agreement previously in effect rather than complete a new performance plan or agreement. The time previously accrued under the original performance plan would count toward the 60-day period for rating eligibility.

If the employee has no performance during the FY on a signed performance plan/agreement and the performance appraisal period has ended, the employee is considered “Not Ratable” for that rating year. See IRM 6.430.1.7.11.3, Not Ratable Determinations at the End of An Appraisal Period.

For employees assigned to CJEs, the manager must complete the employees’ annual appraisals for within the scheduled time limits, provided the employees have been observed for 60 days or more against the signed performance plan during the appraisal period.

For employees assigned to CPEs, the manager must complete the employees’ annual appraisals within the scheduled time limits shown in Exhibit 6.430.1-2, Performance Appraisal Due Dates provided the employees have been observed for 60 days or more against their signed performance agreement during the appraisal period.

For paybanded positions, the date the performance appraisal is due may be extended because of the PRB appraisal review process. The PRB review process normally requires additional time for processing performance appraisals. It is the responsibility of the divisions and functions to specify their appraisal processing timeframes for paybanded positions.

The manager must follow his/her business unit’s procedures for ensuring that the employee’s annual appraisal is entered into the IRS automated performance appraisal system.

Departure appraisals are required for temporary assignments of 60 days or more during the appraisal period. These appraisals should be completed within 30 days after the employee completes the temporary assignment and must be forwarded to the manager responsible for preparing the annual appraisal. For more information, see IRM 6.430.1.7.11.1, Departure Appraisals.

When an annual rating of record cannot be prepared at the specified time, the appraisal period shall be extended to only meet the minimum appraisal period of 60 days.

To extend the appraisal period, the employee must be in work status on the appraisal period ending date and must have some performance under a signed performance plan/agreement during the appraisal year. The manager must decide to extend the employee’s appraisal year on or before the last day of the employee’s appraisal period ending date.

Examples of extension situations include, but are not limited to:

An extension of the appraisal period will not affect the next appraisal “period covered” ending date; however, the starting date of the next appraisal period begins after the extension ends.

The manager shall immediately inform the employee and the reviewing official when the appraisal period is extended.

The manager must follow his/her business unit’s procedures for ensuring that the employee’s annual appraisal is entered into the IRS automated performance appraisal system after the extended appraisal period is completed and the rating of record is assigned.

The manager must accurately annotate the appraisal period on the appraisal form.

The date that the annual appraisal period ends will normally be the “to” date under period covered on the performance plan/agreement form.

If an employee’s departure from a permanent position is within 60 days from the date the appraisal period ends, the “to” date should reflect the date the employee departed the position, not the appraisal period end date.

The entire appraisal period including any extensions necessary should be indicated under the period covered.

Self-assessments are narrative descriptions of accomplishments the employee develops for the annual rating to describe his/her realization of goals, objectives, achievements, and significant accomplishments or challenges during the specified appraisal period.

An effective self-assessment describes the specific actions taken by the employee to accomplish work requirements identified by his/her CJEs, CPEs, and the Retention Standard.

The manager requests the employee’s self-assessment within the last 30 days of the appraisal period. Self-assessments are limited to four pages for employees assigned to CJEs regardless of the format chosen. Employees may use Form 13335, Performance Appraisal Self-Assessment in preparing and submitting a self-assessment.

Employees assigned to CPEs must provide their manager with a written summary of their performance, not to exceed two pages. The manager will explain that the self-assessment becomes a part of the performance agreement.

Employees must be given up to four hours of administrative time to prepare a self-assessment if the employee requests it.

Employees must submit their self-assessment to their immediate manager by the date requested by their manager.

The manager must consider the employee’s self-assessment when preparing the employee’s annual appraisal.

The performance appraisal is final when it is issued to the employee with the appropriate reviews and signatures. Thus, the appraisal should not be discussed with the employee until all appropriate reviews and signatures have been completed.

The meeting must be completed according to the due dates shown in Exhibit 6.430.1-2, Performance Appraisal Due Dates for NBU employees and Document 11678, NA for BU employees on MEPS.

The manager conducts the meeting by discussing both the employee’s self-assessment (if prepared), focusing on areas of agreement between the self-assessment and the evaluator’s assessment of the employee’s performance.

The manager must share a copy of the completed performance appraisal form with the employee and discuss openly the ratings and rationale for those ratings.

The manager should consider the following when conducting the meeting:

For employees rated on CPEs, if disagreements cannot be resolved between the employee and the manager, the employee may provide a written response, which becomes an attachment to the performance agreement.

The employee should sign and date the performance agreement at the conclusion of the performance appraisal meeting.

The manager may discuss the expectations for the next appraisal cycle.

See IRM 6.432.1, Addressing Poor Performance, for actions required for employees who fail to meet the Retention Standard, employees on CJEs who are performing at the Minimally Successful or Unacceptable level, or employees on CPEs who are performing at the Minimally Satisfactory or Not Met levels.

Employees are encouraged to resolve matters of disagreement concerning the overall/summary evaluation ratings with their rating and reviewing official.

An employee who is dissatisfied with the overall/summary evaluation rating may ask for an informal reconsideration from the rating official and reviewing official in lieu of, or in addition to, adding comments to the performance appraisal.

BU employees must follow the grievance process outlined in Document 11678, NA.

Agency grievances on performance appraisals are no longer permitted for NBU employees in compliance with EO 14171, Restoring Accountability to Policy-Influencing Positions Within the Federal Workforce, dated January 20, 2025.

Any change to the overall/summary evaluation rating must be reviewed against the employee’s performance plan to ensure the appropriateness of the changed rating.

A rating may be amended after it is given to the employee for the following reasons:

A change in the employee’s performance after the end of the appraisal period is not a justification for amending a rating.

Revalidated performance appraisals are not permitted for NBU employees. See Document 11678, NA for BU employees.

The employee’s annual appraisal becomes the rating of record and is the most commonly issued appraisal. However, other performance appraisals may be issued for specific circumstances as identified below.

The manager reviews the employee’s assigned SPD, verifying that it accurately reflects the assigned duties. If it does not, the manager contacts HCO, Position Management and Classification for assistance.

In most cases, the manager will use an existing performance plan. If an appropriate plan does not exist, the manager contacts the HRBBP point of contact (POC).

The performance of employees assigned to the following supervisory codes are evaluated against CJEs and performance aspects:

On an annual basis, the manager must annotate the accuracy of the SPD on Form 6774, Receipt of Critical Job Elements and Retention Standard. If the SPD is no longer accurate, the manager should contact his/her HRBBP POC for further guidance.

The manager reviews the employee position specific CJE performance plan, which is composed of the CJEs and performance aspects describing the “Meets,” “Exceeds,” and “Fails” levels. The CJE performance plans may be found in the CJE Resource Center.

All CJE performance plans, including any new or revised performance plans are approved and controlled by the LERN office. For LERN contact information, see IRM 6.430.1.1.3, Roles and Responsibilities.

The manager observes the employee’s performance on a regular basis throughout the employee’s appraisal period.

At a minimum, the manager must conduct a mandatory mid-year progress review on the requirements of the CJE performance plan.

The manager provides meaningful feedback, relating the employee’s performace to the CJEs. The manager provides specific examples and offers formal and informal feedback throughout the appraisal period in addition to the mandatory mid-year progress review.

The manager should combine formal and informal feedback often throughout the appraisal period to highlight changes in performance and next steps.

Any employee comments concerning his/her performance recordation must be filed in the EPF. The date the progress review was conducted is noted on the performance appraisal form.

If the manager observes that an employee’s performance has declined from the previous appraisal period, the manager should document it and conduct a counseling session with the employee. Although performance feedback is always encouraged, managers are not required to notify an NBU employee prior to lowering the employee’s average CJE score from the previous annual rating. See IRM 6.430.1.7.7, Performance Below Fully Successful or Met.

Performance appraisal narratives are limited to two pages. The manager will consider all performance plans completed during the appraisal period for temporary assignments.

All documentation must be reviewed, considered, and summarized for work performed during the appraisal period to support the ratings assigned.

Managers must review the employee’s performance and accomplishments and prepare a written narrative describing the level of performance for each CJE. The manager writes the narrative before assigning ratings to performance aspects.

The narrative will contain brief highlights of an employee’s performance for a specified appraisal period. It must describe performance as it relates to the employee’s CJEs and serves as the basis for the overall rating.

Well-written narratives contain specific goals and objectives, examples of achievements, significant accomplishments and/or, if necessary, performance shortfalls of measurable and observable performance during the appraisal period. Narratives must:

Narratives must not contain ROTERs. For additional information, see IRM 1.5.2, Managing Statistics in a Balanced Measurement System, Uses of Section 1204 Statistics.

Annual appraisals are completed on Form 6850-BUor Form 6850-NBU. The manager will enter each performance aspect under the appropriate CJE.

The manager will evaluate the employee’s performance in each performance aspect and rates each aspect as “Exceeds,” “Meets,” or “Fails.”

The manager assigns a rating of “Not Applicable” if they have not observed the employee’s performance in a performance aspect for the minimum appraisal period or information is not available from other managers. Instances of “Not Applicable” should be rare and must be documented in the appraisal narrative. The “Not Applicable” designation should not be used when the employee has failed to perform the required tasks or duties because of performance restrictions based on safety or security issues.

The ratings assigned to the aspects determine the employee’s CJE ratings and overall rating.

The manager must use careful judgment in determining if an employee has a rating of “Exceeds,” “Meets,” or “Fails,” in each performance aspect of the CJE. The manager should not allow one incident to unduly influence the rating of an aspect. Managers must consider the quality, quantity, and complexity of the assignment or task in relationship with the employee’s grade and skill level.

The employee must consistently perform all applicable tasks (performance standards) listed at the “Exceeds” rating level to receive a rating of “Exceeds” for that aspect.

The rating for each CJE will be based upon the ratings of all observed performance aspects of the CJE, using the following scale:

The numerical scale above is used to determine the average CJE score. While the average CJE score has no direct relationship to the overall rating, it may be used for calculating NBU performance awards (if the business unit exercises its discretion to do so).

Each annual appraisal will include an overall rating, as follows:

If the employee has less than 60 days of performance under an established performance plan during the appraisal period to be assigned a rating of record, the employee will be designated “Not Ratable” for that period.

An overall rating will be assigned at the end of the appraisal period for the annual performance appraisal and for other types of performance appraisals that become the employee’s rating of record, such as a departure appraisal within the last 60 days of the appraisal period.

The overall rating provides one rating for the combined performance against the Retention Standard and the CJEs and becomes the employee’s rating of record.

The manager may only assign the overall rating at the end of the appraisal period for an employee on a permanent assignment or on a temporary promotion at the end of the employee’s appraisal period and meets the conditions specified in IRM 6.430.1.12.1.1, Appraisals for Temporary Promotions to General Schedule Positions.

The reviewing official has the final authority to approve the overall rating.

See IRM 6.430.1.12, Performance Appraisals for Temporary Assignments.

Responsibilities are common to all managers, management officials, and confidential management/program analysts, and are aligned with the Balanced Measurement System. See IRM 1.5.2, Managing Statistics in a Balanced Measurement System, Uses of Section 1204 Statistics.

Responsibilities guide the actions an employee commits to undertake during the performance appraisal period and describe how the employee performs his/her job.

Responsibilities for managers are:

Responsibilities for management officials are:

Responsibilities for confidential management/program analysts are:

Commitments are developed from the Strategic Business Plans and establish a linkage between organizational performance and individual performance.

Commitments are specific for each employee. Each commitment is a distinct action with identified and measurable results to be achieved during the performance appraisal period.

Management/Program Analysts, GS-343, designated as NBU because of the confidential exclusion, have objectives in lieu of commitments. Objectives are a limited number of critical actions, goals, and/or results the confidential management/program analyst is expected to accomplish during the appraisal year. Objectives should be developed from, and directly contribute to, the program priorities and goals established by the organization’s annual business or operations plan.

Commitments/objectives enable employees to develop action items that will, in turn, carry out the IRS day-to-day operations, linking their activities to the IRS goals and objectives. Each commitment or objective should relate to, and support, one or more of the responsibilities listed in the performance agreement.

The manager will share his/her commitments with the employee prior to the employee’s commitments/objectives being developed. The manager discusses how the employee’s commitments/objectives should link to the organizational workplans, and balanced measures.

The manager reviews documents such as organizational program plans, business plans, site-specific issues/priorities, and balanced measures data when preparing to discuss with the employee what needs to be included in his/her commitments/objectives.

The manager and employee should identify the most important areas on which to focus.

The manager and the employee jointly develop the employee’s commitments/objectives, with the reviewing official having the final authority for approval of the performance agreement.

After the manager and the employee discuss and agree on commitments/objectives, they are recorded on the appropriate performance agreement form.

The manager and the reviewing official make the final determination whether the commitment or objective should be included in the performance agreement if the manager and the employee cannot agree on the commitments/objectives.

It is important to document any changes in the commitments/objectives throughout the performance appraisal period.

Managers and employees should consider commitments/objectives as the “What” and responsibilities as the “How.”

When developing the commitments/objectives, discussions should include the means of accomplishing the commitments/objectives, such as: specific timing, expected performance levels, methods of measurement, and level of organizational support (funding, staff, and training) needed.

Both the manager and the employee must review the responsibilities found in Part I, Section A, of the appropriate performance agreement to ensure mutual understanding of how each responsibility applies to the employee’s expected performance during the upcoming performance appraisal period.

Except in rare circumstances (e.g., extended sick leave), the manager must meet with all employees within the first 30 days of the beginning of each employee’s appraisal period, or when the employee is assigned to a new position that is expected to last at least 60 days or longer (e.g., temporary promotion, detail), to review responsibilities and establish commitments/objectives and discuss the Retention Standard.

The appraisal period for managers, management officials, and confidential management/program analysts is based on the FY and begins October 1.

The manager reviews the employee’s assigned SPD, verifying that it accurately reflects the assigned duties, and contacts HCO, Position Management and Classification for assistance in identifying the appropriate SPD or developing a new one if it does not.

Except in rare circumstances (e.g., extended sick leave), the rating official, reviewing official, and employee sign and date the performance agreement acknowledging they have discussed the CPEs. This discussion must occur within 30 days of the beginning of the appraisal period.

The performance agreements for employees covered by the requirements of this section are:

Following the discussion, the manager will give a copy of the performance agreement to the employee and file the original in the EPF. For more information on the EPF, see IRM 6.430.1.5, Employee Performance File.

The employee and manager should use the performance agreement and the CPEs to monitor accomplishments or other significant events as they occur.

Employees serving probationary periods for initial appointments to managerial positions who do not meet performance expectations that relate to managerial responsibilities will be returned to their former or a similar non-managerial position.

A rating of “Met” or higher rendered early during the managerial probationary period does not preclude a subsequent decision that the individual is not successfully performing the managerial responsibilities of his/her position. However, a manager must be able to provide specific examples of deficiencies that occurred after the rating was rendered.

Decisions to remove employees from managerial positions may be made at any time during the probationary period.

Managers must contact LERN for guidance regarding any rating of “Not Met.” See IRM 6.430.1.1.3, Roles and Responsibilities.

The narrative is limited to two pages and must outline the key accomplishments for each commitment/objective and relate accomplishments to performance in the responsibilities. The manager will consider all performance agreements completed during the appraisal period for temporary assignments.

The narrative will contain brief highlights of an employee’s performance for a specified appraisal period. It must describe performance as it relates to the employee’s CPEs and serves as the basis for the overall rating.

The Summary Narratives must:

Narratives must not contain ROTERs.

Narratives are official records that become part of the performance appraisal.

The numerical results achieved with any of the IRS Balanced Measures (Employee Satisfaction, Customer Satisfaction, and Business Results) will never equate directly to a particular rating. Rather, an evaluation must focus on the actions taken and the results achieved to improve performance in each responsibility. The numerical results may only be used for making an initial assessment of the impact those actions had on the CPEs.

The manager must use the rating definitions found in this section.

The manager assigns one of the rating levels to all the responsibilities based on the following definitions:

The manager assigns one of the following rating levels to all the Commitments/Objectives based on the following definitions:

The summary evaluation provides one rating for the combined performance against the Retention Standard, the Responsibilities, and the Commitments/Objectives.

The manager must also consider the rating for the National Security Critical Element for those managers or management officials who are covered by that element. Failure of the National Security Critical Element is treated the same as the failure of the Retention Standard. See IRM 6.430.1.6.1.1, Rating Performance Against the Retention Standard and IRM 6.430.1.6.2.1, Rating Performance Against the Classified National Security Critical Element.

The summary evaluation balances the Retention Standard, Responsibilities, and Commitments/Objectives for the final rating and ties the Commitments/Objectives directly to the Responsibilities and ensures balance among all Responsibilities.

The manager should only assign the annual summary evaluation at the end of the appraisal period for an employee who is on a permanent assignment or who is on a temporary promotion or detail at the end of the employee’s appraisal period and meets the conditions specified in IRM 6.430.1.12.1.1, Appraisals for Temporary Promotions to General Schedule Positions, IRM 6.430.1.12.1.2, Appraisals for Details for General Schedule Positions, IRM 6.430.1.12.1.3, Appraisals for Temporary Assignments of IRS Payband System Employees, and IRM 6.430.1.12.1.5, Appraisals for Details to, from, or within IR Payband Positions.

OPM regulations prohibit setting quotas for summary evaluation ratings (also known as a forced distribution of summary levels).

Managers can complete a rating up to 364 days following the end of the appraisal period. Lengthy delays should be extremely rare due to the potentially negative impact on both the individual and the organization.

The reviewing official has final authority to approve the summary rating.

If the employee has less than 60 days of performance under an established performance agreement during the appraisal period, the employee will be designated “Not Ratable” for that period.

The manager assigns the summary evaluation rating level based on the employee’s performance in his/her Responsibilities, Commitments/Objectives and the Retention Standard using the following definitions:

An employee on a temporary assignment within the IRS such as a detail or temporary promotion must receive a performance plan no later than 30 days from the beginning of each temporary assignment expected to last at least 60 days.

The performance plan must reflect the employee’s performance expectations for the duration of the temporary assignment.

Although a temporary assignment may not be anticipated to last 60 days, management must provide a performance plan to the employee once the temporary assignment is expected to last at least 60 days.

A departure appraisal reflecting the employee’s performance on a temporary assignment of 60 days or more must be prepared by the manager of the employee’s temporary assignment position when the employee departs the temporary assignment. These departure appraisals do not require the reviewing official’s signature since they will not become the employee’s rating of record.

The manager of the employee’s position of record must consider all departure appraisals for temporary assignments that occurred during the appraisal period when preparing the employee’s annual rating of record.

Mid-year progress reviews are required even if the employee is serving on a detail or temporary promotion. Normally, the permanent manager will be responsible for conducting the progress review. However, when the employee is serving on a long-term temporary assignment, it may be more appropriate for the manager of the employee’s temporary assignment to conduct a progress review.

Management should consider the effect on performance appraisals when temporarily assigning employees for extended periods.

The requirements of this section are intended to be read in context with IRM 6.430.1.