West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-42 - Personnel Rule for the Tax Division › Section 110-42-5 - Pay Plan and Salary Administration

Current through Register Vol. XLI, No. 28, July 12, 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.