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there are collective bonuses that reward the performance of teams or areas. In Argentina, the collective bonus is proportionate to the amount of taxes collected by the revenue body. These collective bonus systems may co-exist with individual bonus systems within more complex reward structures. One revenue body (i.e. the Netherlands) reported that its flexibility to reward good performance has been restricted with recent initiatives to limit spending across the public sector.

Many revenue bodies (e.g. Australia, Bulgaria, Germany, France, Hungary, Malaysia, Japan, South Africa, Sweden and Switzerland) reported having flexibility to adjust salaries to reward good performance, and often the basic salary is subject to review in connection with the performance review. Some revenue bodies (e.g. Australia) report advancement in the pay scalebeing conditional on performance being at least satisfactory, while others (e.g. France) reported that advancement in the pay scale can be accelerated to reward excellent performance. In Malaysia, a combination between individual one-off bonuses and permanent salary increases apply, as those who receive salary increases also receive a oneoff bonus equivalent to the salary for half a month or a whole month. Similarly a number of revenue bodies (e.g. Germany) reported that good performance may be acknowledged with promotions. One revenue body (i.e. New Zealand) reported having a remuneration system entirely based on performance – meaning that advancement on the pay scale is conditional on improved performance.

Experience with non-monetary rewards appears quite limited. The United States IRS reported the use of time off (i.e. paid leave as bonus) and framed certificates signed by the Commissioner or the Division Commissioner while UK HMRC reported sometimes using publicity and monetary rewards in combination when rewarding innovative ideas for improving processes or services. On this background, it is possible that many other revenue bodies could make more use of non-monetary rewards and consider their potential value also in a change management perspective. Non-monetary rewards reinforce the intrinsic motivation and have the additional benefit of being less sensitive to budget constraints.

Staff metrics: Staff numbers and attrition, age profiles and qualifications

The survey sought limited quantitative data concerning staffing recruitment and departures, and staff age profiles and educational qualifications – see Table 4.4 and the comments that follow.

Staff numbers – attrition

Attrition rates cover a large range across revenue bodies with exceptionally low rates (i.e. under 2%) seen in Israel (0.8%), and China, Japan and Malaysia (all 1.3%) and exceptionally high levels (i.e. over 12%) in Russia (18.5%), Turkey (14.5%) and the United States (12.5%) – see Table 4.4. However, attrition rates are clustered towards the lower end of the range indicated, with over half of revenue bodies having a rate under 5%, and around two thirds having a rate less than half the maximum observed. The relatively low rates of attrition are most likely the outcome of the difficult economic circumstances prevailing in many countries during 2012, resulting in less external job opportunities for revenue body staff, while revenue bodies themselves have significantly cut back staff recruitment in the face of expenditure cutbacks.

Even more dramatic than attrition rates are the rates of total external staff churn within revenue bodies, i.e. the total impact of both external recruitment and attrition – those

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joining and leaving the organisation. Across the total surveyed population (including only those countries that were able to provide this data) the average churn was 10%, with 10 countries reporting a churn of 15% or more and maximum levels reported by Mexico at 30% and the USA at 31%. Accepting that this can include quite significant number of short term hires, as in the case of the USA this, nevertheless this imposes a huge workload on the organisation. The management and human resources effort needed to provide effective support to bring in and manage out such large proportions of staff cannot be underestimated.

As well as the external churn, revenue bodies have to manage the internal churn – those people who move jobs, get promoted, take career breaks or secondments etc, which adds another significant but here unquantified burden on their HR capacity and processes. The series does not attempt to address this issue for this series, but it cannot be forgotten.

Age profiles of revenue body staffing

Drawing on the data in Table 4.4, there are significant variations between the age profiles of revenue bodies’ staff when viewed across different geographical groupings, more than likely resulting from a complex mix of cultural, economic, and sociological factors (e.g. economic maturity, recruitment, remuneration, and retirement policies, and rates of morbidity) and suggesting substantial differences in relative levels of experience of revenue body officials across the different groupings. For example;

Revenue body staff are older in Nordic countries where, on average, around 50% are aged over 50 (including over 56% in Finland) and in many other European countries (e.g. Belgium (48.6%), Italy (51.8%), Netherlands (56.8%) and Portugal (49.9%); the United States also shows a large workforce over 50 years (47.9%).

By way of contrast, staff are considerably younger, on average, in surveyed Asian countries, in South America, and in the Middle East, Russia and South Africa.

/1. Data reflects information in Table 3.1 for all countries except India, Israel, Italy and Spain.

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Table 4.4. Staff metrics

For notes indicated by “/ (number)”, see Notes to Tables section at the end of the chapter, p. 168.

*Attrition Rate= [Number of staff who left during year/(Number of staff at the beginning of the year + Number of staff at the end of the year)/2]

Source: CIS survey responses.

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Qualifications

The section on staff development identified an apparent tendency of revenue bodies beginning to partner with universities to provide externally accredited training. Such a tendency would be in line with the overall trend in some OECD countries to further professionalise the public sector through increased access to university accredited training. The proportion of staff with university or degree-level qualifications varies significantly, however, with less than 25% of staff qualified at equivalent to degree level in three revenue bodies, 25-49% in 17 revenue bodies, 50-75% in 18 revenue bodies and over 75% in seven revenue bodies. The average (unweighted) for the 45 revenue bodies able to report this information was 51%-up from 46% in the 2010 edition of the series, although the difference may be accounted for by a range of factors. Encouragingly, there was a particularly high correlation between those revenue bodies reporting both a relatively high proportion of staff with academic qualifications and a workforce that was predominantly comprised of staff under 50 years of age:

A number of revenue bodies make explicit reference in their annual reports and/or business plans to their strategies and plans to increase overall internal qualification levels, either as a general aim or targeting specific skills. The series will continue to monitor overall tendencies and specific initiatives in this area.

Notes to Tables

Table 4.1. Revenue bodies’ human resources management (HRM) strategies

/1. Australia: The ATO has recently completed a job profiling project to identify and categorise the work performed by all positions. This has enabled the revenue body to streamline recruitment processes and implement more robust work level standards for each job. It will also help focus manager/employee conversations on performance and identify training requirements. Austria: E-recruiting tool under implementation; Belgium: Work is ongoing in this area. Bulgaria: E-learning is being piloted based on assessment of competences and needs of the administration. Centres for evaluation and development are also being established. Canada: Performance management policies and tools are being modernised and redesigned to shift the emphasis away from paper-based reporting and towards continuous feedback. Chile: Staff training needs have been identified and training plans developed to achieve higher efficiency levels in work teams.

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Training activities have also been evaluated for effectiveness. Changes in Performance Evaluation System aim to advance modernisation, focusing on quality, designing and implementing new tools and practices, and encouraging commitments. Rewards: The Law 20.431 of April 2010 establishes an economic incentive linked to taxpayer satisfaction with quality service, measured by surveyed taxpayers. Czech Rep.: Pension reform to be implemented from 2013 includes opt-out agenda. Finland: Training is planned in accordance with operational and strategic needs. Model study paths help to plan the training. Internet, videos and video conferences are used in training. Germany: HR strategies fall under the discretion of federal states and can therefore differ quite a bit. Greece: These functions are under development. Hungary: HR strategy under preparation to support overall 2011-15 strategy. Ireland: Currently reviewing the market in relation to training delivery and accreditation options. Italy: In 2003 and 2007 the Revenue Agency surveyed employees both on the quality of their work organisation and their workplace. Luxembourg: Direct taxes only. Malaysia: Increased requirements for training with 60% of staff required to attend 56 hours of training per year. Performance management is now managed online and supported by a new competence model. Malta: VAT only. Netherlands: Training programme on leadership with the goal to better equip managers to fulfil their role in a changing organisation. New Zealand: Annual organisation-wide survey applied since 2005. Poland: New training programme is being developed. Portugal: Changes regarding the allocation of human resources and the integration of careers have been made or are underway following 2012 merger of tax, customs and IT directorates. Romania: A HR training plan is being developed. Training and consultancy in specific areas will be developed with support from the World Bank. A multi-annual modernisation programme include reorganisation of local units and critical processes. A HR strategy is also being developed to increase productivity, increase voluntary compliance, and reduce the cost of collection. Russia: Regular staff testing and creation of personnel reserve. Saudi Arabia: The revenue body has worked with the Institute for Public Administration to develop an advanced two-year taxation programme that qualifies candidates who are holders of a Bachelor’s Degree in accounting to work in technical positions (audit) within the revenue body. Slovak Rep.: Strategy in place for 2010-11; South Africa: Policy under revision for alignment with other frameworks. Spain: The reduction plans for the whole Public Sector exclude the staff devoted to the fight against fraud; United Kingdom: Tax Academy launched in April 2012 to provide staff with access to training and externally accredited qualifications up to BA (Honours) degree level. United States: As part of a major US government-wide policy change to streamline and simplify government hiring, IRS is re-engineering its hiring processes, including workforce planning process improvements that should better identify and deal with anticipated staff increases and reductions.

/2. Australia: The ATO has streamlined its recruitment methodology to provide a consistent, standardised approach to recruitment for processes with less than 20 vacancies. The streamlined approach has significantly reduced the time required to fill vacancies. Austria: Focus on outcome-orientation as a new budgetary principle; Belgium: Renewed focus on developing capabilities of staff, making sure these are aligned with strategies, improving the quality of training offers, and taking advantage of innovative learning solutions, including e-learning. Finland: The number of supporting staff is being reduced according to government productivity programme. At the same time the number of professional staff is being increased to better address compliance risks. Greece: New integrated information systems are being introduced. Ireland: Civil service performance management and development framework (PMDS) simplified in 2012 with further changes under consideration. Revenue has also developed a new performance measurement and reporting system to assist managers in maximising resource efficiencies. Netherlands: Strategy developed to accommodate reductions in staff numbers in coming years. Measures include hiring restrictions; focus on training and internal mobility, and assistance to find employment elsewhere. Russia: Development of concept to improve training system. South Africa: Capacity programme offered to staff identified as excess or whose roles have changed.

/3. Belgium: Key Performance Indicators have been identified starting from a strategy map covering key HR activities across the organisation. When possible these indicators are used to set and evaluate objectives. As from May 2012 the indicators are being actualised in order to reflect modifications in the operational plan 2012-13 and in the strategic plan 2012-17. Ireland: Staff numbers have been reduced by 13% since the start of 2009. Revenue has redeployed within the remaining resources to meet business priorities as well as undertaking targeted recruitment and training to replace critical skills gaps. Russia: Development of motivation programme. South Africa: Changes in performance management processes underway to better align individual objectives with key business priorities, enhance utilisation of performance contributions in people management, and support monitoring and evaluation.

/4. Russia: Development of universal system of remuneration for complex types of work. South Africa: Move towards pay for performance and flexibility on total package structuring.

/5. Russia: Outreach activities directed at scholars and university students.

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Table 4.2. Aspects of staff recruitment and development

/1. Argentina: Specialist training has developed and scholarships awarded for external courses on specific topics. Austria: Autonomy within four-year framework negotiated with Ministry of Finance. Belgium: Autonomy within limits of the yearly personnel plan. Fixed-term contracts are possible. Federal selection and hiring agency ensures identical recruitment process across all government bodies. Chile: Annual budget and staffing levels authorised by the government and determined by law. Certain staff has legal status which cannot be changed. China: Autonomy within levels defined by State Commission Office for Public Sector Reform. Cyprus: Flexibility in location of staff if transfers within same town. Denmark: Before every recruitment action an assessment of the needed qualifications is conducted. In the screening of applicants a match is sought but there is flexibility to accommodate the best use of the offered qualifications. Finland: The number of staff is adapted according to the Finnish national productivity programme. France: Staff numbers are determined by the budget law. Requirements to be allowed to pass competitive examinations are determined by law. Geographical location of staff is determined by special commissions. Germany: The requirements for some functions are regulated by law. A general trend towards greater flexibility is discernible. Greece: The revenue body makes suggestions and reports about the vacancies and its staff needs but the final decision is made by the Ministry of the Interior. Hong Kong: The revenue body publishes clearly defined qualification and experience requirements for each job and appoints the most suitable candidate into any position. Hungary: The number, types of skills and academic qualifications of staff are stipulated by government decree. Iceland: Short term contracts can run for a maximum of two years. The revenue body has some flexibility with respect to deciding the location of staff. India: Staff is hired by separate recruitment agencies. Ireland: Subject to Government Employment Control on staffing numbers and sanction to fill individual posts. Italy: Autonomy in making decisions about the numbers and types of staff to be hired within the given financial constraints. Staff recruitment regulated by laws on public competition. A new recruitment system introduced in 2003 based on assessment of trainees following a six months traineeship. In 2007 an assessment of professional experiences was carried out to allocate employees to the right activities. Japan: The revenue body has recruited experts specialised in legal and financial affairs with limited assignment terms. The requirements are published. Korea: The revenue body has autonomy to decide types of staff to be hired (within set staff numbers) as well as the length of the contract period for fixed-term appointments. Luxembourg: Recruitment is made by a specific government body. The direct and indirect tax administrations can propose the number and type of staff to be hired, but the final decision is made by the minister of finance/cabinet. Malaysia: The creation, grading and revocation of post in IRBM require the approval from Ministry of Finance and Public Service Department. Malta: Training in financial management for direct tax area. Mexico: Authorisation from an external government agency is required to modify the number and type of staff. Netherlands: Nyenrode Business University has developed a tax assurance programme. A range of other universities also offer courses and programmes on risk management strategies. Experts from the revenue body contribute to and participate in these programmes. Romania: Permanent contracts is the norm. Decisions about the geographical location of staff are subject to approval from the MOF. Russia: Automomy regarding numbers of staff within the limits set by legislation. Duration of contracts regulated by legislation. Slovak Rep.: Staffing levels determined by MOF. Conditions for admission into the civil service established by law. South Africa: Technical staff within the large business area need to understand the economic, commercial and business climate within which large businesses operate. This has been achieved through dialogue with large corporates, participation in commercial fora, attendance to presentations of annual financial statements for large corporate, monitoring of the economic environment, training, and international cooperation. Spain: Number and skills of the staff coordinated with the Ministry of Finance. Contracts are virtually permanent due to legal requirements for recruitment to the public sector. Only a small number of staff (not specialised) are hired temporarily.

/2. Austria: Revenue body publishes clearly defined qualification and experience requirements for each job and appoints the most suitable candidate into any position. Belgium: Training focused on professional awareness (conflict management) rather commercial awareness as such. France: Appointments of most suitable staff are only made for some local offices and for specific positions. Greece: Tax officials are trained in tax audit software. Hungary: Training in risk management methodology (basic and advanced) offered to staff. Luxembourg: Indirect taxes only. Mexico: Training programmes established with legal and accounting organisations as well as universities. Netherlands: Commercial awareness is central to the strategy and offered as part of the in-house training portfolio. South Africa: SARS believe that all staff has the ability to identify risk; key to this philosophy is the belief that staffs within each functional area know their area well. However, they need to be transitioned out of their comfort zones, to realise that what they see in their area affects other areas within the organisation. Staff members are therefore sent on technical tax and systems interventions.

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/3. France: Specific trainings have been set up. South Africa: Training in financial management provided to some line and senior managers. Training for team leaders is being implemented.

Table 4.3. Performance management and remuneration

/1. Argentina: The performance appraisal process focus on capacity and commitment to overall objectives rather than individual objectives. Australia: Pay scales are determined in accordance with a framework of remuneration policies provided under the Australian Public Service Bargaining Framework. Agencies are (subject to parameters established in the framework) able to negotiate productivity-based salary increases to meet their business needs. Austria: Clear objectives or at least clear performance expectations are established for all staff at team level. Belgium: Under development. Bulgaria: Basic wage review is based on annual performance assessment. Additional bonuses are dependent on quarterly evaluation of individual and collective contribution. Canada: Pay scales are generally closely aligned with those of the core public service, although they are not tied directly to these. The rates of pay are determined through review of market conditions (taking into account the pay rates provided by the core public service) and are negotiated through collective bargaining processes. Chile: Annual collective bonuses for teams or areas which achieve objectives shared between staff with satisfactory performance. Colombia: Revenue body officials have a 26% premium over the normal public sector pay scales. Additionally, officials working in the areas of tax auditing and debt collection get an additional 10% over their salary. Cyprus: Only for some functions. Estonia: Activitybased costing and work time management system (in some area branch). Goals and objectives are set but not all of them are clearly measurable. Annual performance appraisal. Finland: Performance targets are set on the office level and not as personal objectives. Annual performance evaluation for all staff. France: For executives only. Germany: The systems differ across federal states. Greece: System is under development. Hungary: The performance management systems for staff and for the revenue body as a whole are not linked. Iceland: Some flexibility to reward good performance. Italy: Performance evaluation only regards managers and team leaders. A capability model describes skills, knowledge and abilities of managers. In 2008 an assessment of key competences (problem solving, achievement orientation, initiative, and teamwork capability) was conducted among the 2 000 staff with management functions. Indonesia: New performance management system (aligned with strategic objectives) is under development. Japan: Salary is adjusted based on performance in preceding year. Possibility of one-off bonus when objectives have been achieved over six months. Luxembourg: The objectives are fixed for each different tax. AED has to deal with or for each tax office/department, but nor for each staff member. Malaysia: Pay scales have differed from general public sector pay scales since the revenue body became an independent statutory body. Malta: A number of incentive schemes are applicable to reward good performance in the tax area. In the VAT area such incentives apply for higher grades only. Mexico: Performance assessments include self evaluation, assessments by line manager, clients, colleagues and subordinates as well as workplace satisfaction survey and the contribution to fulfil business objectives. Netherlands: Flexibility to reward good performance, although this has been restricted with recent initiatives to limit spending across the public sector. New Zealand: The remuneration system is performance-based, i.e. the only way staff can progress through their pay range is by improving their performance level. Saudi Arabia: Flexibility to reward good performance is available to management as it has the authority to approve extra payments of up to three months of employees’ basic salaries for awarding good performance. Singapore: The revenue body has its own scheme of service and a set of salary pay grades which are benchmarked to the jobs market. Slovak Rep.: Performance bonus of up to 100% of basic salary. South Africa: Performance management system operates at both organisation and individual levels with organisational objectives reflected in individual objectives. Spain: A performance-related bonus is paid in a monthly basis and re-evaluated at the end of the year taking into account the objectives set in the annual plan. Sweden: Public agencies negotiate and decide on employment conditions within a collective bargaining framework. Salary growth must be effective and carried out inside the budget. The aim is to be able to recruit, develop and retain staff with adequate skills. Salaries are set or adjusted taking into account qualifications, experience, nature of the tasks performed, actual performance, and the market situation. Switzerland: Salaries are adjusted according to goal achievements and the reach of objectives. United Kingdom: Flexibility to reward good performance (achievement of annual objectives and display of appropriate behaviours) with bonuses. One-off excellent or meritorious pieces of work can also be promptly recorded and rewarded. Innovative and effective ideas for improving processes and service or for reducing the cost of a process can be recognised with a monetary reward and publicity. United States: Awards consist of performance awards, special act awards, quality step increases, time off awards, and non-monetary Commissioner and Division Commissioner framed certificates.

/2. Argentina: Separate agreements for customs officials and for tax and social security officials. Australia: Annual advancement within the pay scale is available provided performance and other related factors are at least satisfactory. Staff at the Senior Executive Service level are eligible for performance-based pay, which is paid as a one-off bonus proportionally linked to the rating achieved through the performance appraisal

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process. Canada: Performance pay is only available to executives, managers and senior HR practitioners. Finland: Performance bonus of up to 48% of basic salary. France: Objectives set for all employees, but measurable only for some of them. Germany: An appraisal interview is conducted with every staff member or civil servant annually. Hungary: The revenue body has its own pay scales, although these are influenced by the scales for the rest of the public sector with remuneration depending on qualifications and experience. Italy: Flexibility to reward good performance only extends to managers and team leaders. Indonesia: Some flexibility to reward good performance. Malaysia: Annual salary adjustments of 7-8% for outstanding performers compared to 6% average. Those who receive upwards adjustments also receive a bonus equivalent to the salary for half a month or a whole month. New Zealand: A limited number of bonuses are awarded for exceptional short-term performance. Singapore: The remuneration system is tied to the performance of individual staff as well as the organisation. The quantum of payment is also tied to the organisation’s ability to pay. Appropriate payments are made year-on-year to staff and the payments will fluctuate, reflecting the performance of both organisation and staff. South Africa: Individual performance is reviewed quarterly (senior managers on a six monthly basis) and evaluated at least twice a year.

/3. Argentina: There is a variable remuneration called Account of Hierarchy. This account consists of a 0.70 of the total amount of AFIP’s tax collection. To the corresponding monthly total amount, firstly 24 is withdrawn as employer’s social security contributions, to the amount obtained 5 is withdrawn for the payment of an incentive for the effective provision of the service and the remainder is divided into two subsections: a) general part and b) selective part which effect employee assessment and determines amount received. France: Performance evaluated during an annual meeting with the nearest manager. Germany: Good performance can be remunerated by premiums and acknowledged in the context of promotions and assessments. Hungary: Good performance can be rewarded with a one-off bonus or salary adjustments. South Africa: Benchmarking is done to ensure market-related pay scales are applied for all jobs.

/4. France: Remuneration of civil servants (including pay scales and allowances) defined by law. South Africa: Flexibility to reward good performance with bonuses and salary adjustments.

/5. France: Individual bonus system in place for senior staff and collective system in place for all staff. Line managers may also reward indivual staff with accelerated step advancement.

Table 4.4. Staff metrics

/1. Canada: Indicators are based on the indeterminate employees only. Cyprus: Figures includes staff from both direct and indirect taxes. Number of staff qualified at degree equivalent is calculated as average for direct and indirect tax areas. France: Number of aggregate staff covers both fiscal and public accountancy functions of the Finance Ministry. Luxembourg: Number of staff qualified at degree equivalent is calculated as average for direct and indirect tax areas. Malta: Number of staff qualified at degree equivalent is calculated as average for direct and indirect tax areas. New Zealand: Data is for all staff, tax and non-tax. Numbers given are actual headcount rather than sum of FTE. The first three questions count only permanent staff (excluding fixed-term contracts). The age profile staff numbers includes all permanent and fixed-term staff. Romania: All the figures include the National Customs Authority and the Financial Guard. South Africa: Employee totals include permanent and exclude temporary employees. Sweden: Figures refer to employees on permanent contracts. Spain: The Average age of the Tax Agency staff is 47 years. Spain: Only 36% of staff must have a degree to occupy their post but most staff have a degree. United States: A large number, 18% (19 757) of total staff (107 622) are seasonal staff that for the most part support specific tax season requirements. A majority of yearly hiring, 61% (6 055) of the 9 944 employees recruited represent the normal yearly hiring requirements for seasonal staff. Because of the fluctuation with seasonal staff, 42% (5 525) of the 13 294 employees who left the revenue body in 2011 separated after their seasonal rotation.

/2. Luxembourg: Indirect taxes only.

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