Position Classification and Compensation

August 28, 1969 REVENUE MEMORANDUM ORDER NO. 37-69 SUBJECT : Position Classification and Compensation In view of the need to update the classification of positions in the Bureau, to correct bottlenecks in position hierarchy so as to achieve a pyramidal base of positions in every occupational group and to provide realistic titles to positions as well as to facilitate actions by the Wage and Position Classification Office on BIR positions, the following procedures and rules are hereby issued. Definition of Terms 1. Position a set of current duties and responsibilities assigned by competent authority to be performed by any individual either on full-time or part-time basis. A position may be filled or vacant. 2. Incumbent the duly appointed occupant of a position. 3. Item the particular authority for the position in the General Appropriations Act. 4. Class all those positions that are sufficiently alike as to duties and responsibilities and in required qualifications that they can be given the same title and salary, and for all personnel and compensation purposes treated alike. 5. Class title the name given to a class of positions to identify the class and all positions allocated to the class. 6. Occupational group a group or classes of positions in the same occupation or occupational area and arranged for purposes of classification by level of difficulty and responsibility beginning with the least difficult. 7. Immediate Supervisor One who assigns, directs, supervises and reviews the work of others and rates their performance. He may be head or assistant head of a unit, section, division or any segment of the organization. 8. Position classification the process of grouping positions into classes on the basis of similarity of kind and level of work; also, the determination of the relative worth of those classes of positions. 9. Position description a written description or statement of the current duties and responsibilities of a position. 10. Reclassification a change in the classification of a position as a result of changes in its duties and responsibilities sufficient to warrant placing the position in a different class. Responsibilities The immediate supervisor of a position upon ascertaining a permanent change in the duties and responsibilities of a position sufficient to warrant a change in the title and/or compensation of the position may prepare a position description form (Wapco Form I-A) and with this submit a request with necessary justification thru channels to the Classification and Compensation Committee, c/o Office of the Assistant to the Commissioner, National Office. The request for reclassification shall be based on the organizational setup, the kind of work performed by the incumbent, and the permanency of the duties and responsibilities, not only of the position but of the incumbent, in the unit of assignment. For supervisory positions, the actual supervisory responsibilities of the position duly assigned by competent authority should likewise be taken into consideration. Temporary duties and responsibilities of whatever nature shall not be the basis for a request for reclassification. Requests for reclassification of positions from one occupational group to another should be accompanied by a full justification why the duties of the position as authorized and as previously classified has been changed. The Classification and Compensation Committee shall deliberate on requests for classification or re-classification based on standards set by the Wage and Position Classification Office and prepare recommendations therefor to the Assistant to the Commissioner. All request for re-classification shall be forwarded thru channels to the Wage and Position Classification Office. No requests for classification shall be forwarded to higher authorities except thru the Classification and Compensation Committee. cdll Effectivity This Order shall take effect immediately. MISAEL P. VERA Commissioner of Internal Revenue