W. Va. Code R. § 110-42-5

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-42-5 - Pay Plan and Salary Administration

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.

W. Va. Code R. § 110-42-5