Revenue Department

Sub-department

Tax Ops-Refunds & Appeals

Base pay

$55,111

Overtime

$9,195

Other pay

$0

Benefits

$0

Total compensation

$64,305

Hire date

2019-04-08

Employment type

Full-Time

Pay grade

5

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

At Revenue Department, Grace Nguyen serves as a Accounting Officer within Tax Ops-Refunds & Appeals. They have served since 2019 (about 6 years), working full-time. Their 2025 pay totaled $64,305. They are represented by MN Assoc of Professional Empl.

Sub-department

Communications

Base pay

$64,200

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$64,200

Hire date

2013-05-01

Employment type

Full-Time

Pay grade

7

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Shannon Carlson is a Information Officer 2 at Revenue Department within Communications. Hired in 2013, they have about 11 years of service, working full-time. 2024 total compensation came to $64,200. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

Collection D Unit

Base pay

$63,113

Overtime

$0

Other pay

$1,000

Benefits

$0

Total compensation

$64,113

Hire date

2018-01-10

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

At Revenue Department, Karen Birong serves as a Revenue Collections Officer 3 within Collection D Unit. They have served since 2018 (about 7 years), working full-time. Their 2025 pay totaled $64,113. Union affiliation: MN Assoc of Professional Empl.

Sub-department

ITW-Field Audit 2

Base pay

$62,096

Overtime

$0

Other pay

$2,000

Benefits

$0

Total compensation

$64,096

Hire date

2024-05-08

Employment type

Full-Time

Pay grade

10

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Sophie Soliman holds the role of Revenue Tax Specialist Int at Revenue Department within Itw-Field Audit 2. They have served since 2024 (about a year) as a full-time employee. In 2025, their total compensation was $64,096. They are represented by MN Assoc of Professional Empl.

Sub-department

Tax Ops-Early Audit 3

Base pay

$63,386

Overtime

$641

Other pay

$0

Benefits

$0

Total compensation

$64,027

Hire date

2012-11-14

Employment type

Full-Time

Pay grade

64

Union / bargaining unit

Technical

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Kelly Booker holds the role of Revenue Examiner 1 at Revenue Department within Tax Ops-Early Audit 3. Their tenure dates to 2012, about 12 years as a full-time employee. In 2024, their total compensation was $64,027. They are represented by Technical.

Sub-department

ITW - Office Audit 3

Base pay

$63,982

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$63,982

Hire date

2019-06-12

Employment type

Full-Time

Pay grade

7

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Xu Som is a Revenue Tax Specialist at Revenue Department within Itw - Office Audit 3. Their tenure dates to 2019, about 6 years, working full-time. 2025 total compensation came to $63,982. They are represented by MN Assoc of Professional Empl.

Sub-department

Corporate-Partnerships

Base pay

$63,979

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$63,979

Hire date

2019-01-09

Employment type

Full-Time

Pay grade

7

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Steven Boese is a Revenue Tax Specialist at Revenue Department within Corporate-Partnerships. They have served since 2019 (about 6 years), working full-time. 2025 total compensation came to $63,979. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Tax Ops-Refunds & Appeals

Base pay

$63,979

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$63,979

Hire date

2012-03-05

Employment type

Full-Time

Pay grade

5

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Jodie Hochstatter holds the role of Accounting Officer at Revenue Department within Tax Ops-Refunds & Appeals. Their tenure dates to 2012, about 13 years as a full-time employee. In 2025, their total compensation was $63,979. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

Sales-Metro 4

Base pay

$61,942

Overtime

$0

Other pay

$2,000

Benefits

$0

Total compensation

$63,942

Hire date

2024-06-05

Employment type

Full-Time

Pay grade

10

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Mathias Becker is a Revenue Tax Specialist Int at Revenue Department within Sales-Metro 4. Their tenure dates to 2024, about a year, working full-time. 2025 total compensation came to $63,942. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

Sales-Txpyr & Compliance Svcs

Base pay

$63,428

Overtime

$431

Other pay

$0

Benefits

$0

Total compensation

$63,858

Hire date

2006-01-04

Employment type

Full-Time

Pay grade

64

Union / bargaining unit

Technical

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Hector Perez holds the role of Revenue Examiner 1 at Revenue Department within Sales-Txpyr & Compliance Services. They have served since 2006 (about 19 years) as a full-time employee. In 2025, their total compensation was $63,858. Their bargaining unit is Technical.

Sub-department

ITW-Field Audit 2

Base pay

$61,852

Overtime

$0

Other pay

$2,000

Benefits

$0

Total compensation

$63,852

Hire date

2016-08-24

Employment type

Full-Time

Pay grade

7

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Junevela Israel is a Revenue Tax Specialist at Revenue Department within Itw-Field Audit 2. They have served since 2016 (about 9 years), working full-time. 2025 total compensation came to $63,852. They are represented by MN Assoc of Professional Empl.

Sub-department

Spec Tx-Minerals

Base pay

$62,840

Overtime

$0

Other pay

$1,000

Benefits

$0

Total compensation

$63,840

Hire date

2018-03-21

Employment type

Full-Time

Pay grade

5

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Kristine Renner works as a State Program Administrative for Revenue Department within Specialist Tx-Minerals. Their tenure dates to 2018, about 7 years as a full-time employee. Kristine earned $63,840 in 2025. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Tax Research-Income/Corp Tax

Base pay

$62,840

Overtime

$0

Other pay

$1,000

Benefits

$0

Total compensation

$63,840

Hire date

2024-01-03

Employment type

Full-Time

Pay grade

10

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Benjamin Pults works as a Research Analysis Specialist for Revenue Department within Tax Research-Income/Corp Tax. Their tenure dates to 2024, about a year as a full-time employee. Benjamin earned $63,840 in 2025. They are represented by MN Assoc of Professional Empl.

Sub-department

Collection Q Unit

Base pay

$63,657

Overtime

$151

Other pay

$0

Benefits

$0

Total compensation

$63,808

Hire date

2016-08-10

Employment type

Full-Time

Pay grade

5

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Charles Henrickson is a Revenue Collections Officer 2 at Revenue Department within Collection Q Unit. Hired in 2016, they have about 9 years of service, working full-time. 2025 total compensation came to $63,808. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Collection T Unit

Base pay

$63,746

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$63,746

Hire date

2010-06-09

Employment type

Full-Time

Pay grade

10

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

St Louis

At Revenue Department, Ann Adkisson serves as a State Program Administrative Senior within Collection T Unit. They have served since 2010 (about 15 years), working full-time. Their 2025 pay totaled $63,746. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

Collection H Unit

Base pay

$63,661

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$63,661

Hire date

2018-01-10

Employment type

Full-Time

Pay grade

11

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Stearns

Lindsey Palmer holds the role of Revenue Collections Officer 4 at Revenue Department within Collection H Unit. Their tenure dates to 2018, about 7 years as a full-time employee. In 2025, their total compensation was $63,661. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Collection S Unit

Base pay

$63,661

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$63,661

Hire date

2016-08-10

Employment type

Full-Time

Pay grade

5

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Todd Petersen works as a Revenue Collections Officer 2 for Revenue Department within Collection S Unit. Hired in 2016, they have about 9 years of service as a full-time employee. Todd earned $63,661 in 2025. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Collection K Unit

Base pay

$63,656

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$63,656

Hire date

2019-01-23

Employment type

Full-Time

Pay grade

10

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

James Askew is a State Program Administrative Senior at Revenue Department within Collection K Unit. Hired in 2019, they have about 6 years of service, working full-time. 2025 total compensation came to $63,656. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Property Tax Administration

Base pay

$63,656

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$63,656

Hire date

2015-05-26

Employment type

Full-Time

Pay grade

7

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Nicole Halling works as a State Program Administrative Intermediate for Revenue Department within Property Tax Administration. Hired in 2015, they have about 10 years of service as a full-time employee. Nicole earned $63,656 in 2025. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Collection S Unit

Base pay

$63,647

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$63,647

Hire date

2016-08-10

Employment type

Full-Time

Pay grade

5

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Ryan Benson is a Revenue Collections Officer 2 at Revenue Department within Collection S Unit. Hired in 2016, they have about 9 years of service, working full-time. 2025 total compensation came to $63,647. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

Sales-Txpyr & Compliance Svcs

Base pay

$63,258

Overtime

$378

Other pay

$0

Benefits

$0

Total compensation

$63,636

Hire date

2012-02-29

Employment type

Full-Time

Pay grade

64

Union / bargaining unit

Technical

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Michele Sandback holds the role of Revenue Examiner 1 at Revenue Department within Sales-Txpyr & Compliance Services. Their tenure dates to 2012, about 13 years as a full-time employee. In 2025, their total compensation was $63,636. They are represented by Technical.

Sub-department

Legal Services 1

Base pay

$49,564

Overtime

$0

Other pay

$14,058

Benefits

$0

Total compensation

$63,622

Hire date

2016-08-08

Employment type

Full-Time

Pay grade

19

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

At Revenue Department, Kristine Nogosek serves as a Attorney 2 within Legal Services 1. Their tenure dates to 2016, about 8 years, working full-time. Their 2024 pay totaled $63,622. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

Collection A Unit

Base pay

$62,595

Overtime

$0

Other pay

$1,000

Benefits

$0

Total compensation

$63,595

Hire date

2019-01-23

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Jessica Mccullough works as a Revenue Collections Officer 3 for Revenue Department within Collection a Unit. Their tenure dates to 2019, about 6 years as a full-time employee. Jessica earned $63,595 in 2025. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

Sales-OOS Unit 2

Base pay

$59,477

Overtime

$0

Other pay

$4,035

Benefits

$0

Total compensation

$63,512

Hire date

2023-06-04

Employment type

Full-Time

Pay grade

14

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

At Revenue Department, Kain Coronado serves as a Revenue Tax Specialist Senior within Sales-Oos Unit 2. They have served since 2023 (about a year), working full-time. Their 2024 pay totaled $63,512. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

IT & WH-Taxpayer Assistance 1

Base pay

$62,188

Overtime

$320

Other pay

$1,000

Benefits

$0

Total compensation

$63,508

Hire date

2016-10-19

Employment type

Full-Time

Pay grade

10

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

At Revenue Department, Elise Klug serves as a State Program Administrative Senior within IT & Wh-Taxpayer Assistance 1. Hired in 2016, they have about 8 years of service, working full-time. Their 2024 pay totaled $63,508. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

Collection A Unit

Base pay

$63,492

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$63,492

Hire date

2008-06-27

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

At Revenue Department, Kristen Acciari serves as a Revenue Collections Officer 3 within Collection a Unit. They have served since 2008 (about 17 years), working full-time. Their 2025 pay totaled $63,492. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Sales-Audit Project Unit

Base pay

$63,472

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$63,472

Hire date

2008-01-09

Employment type

Part-Time

Pay grade

14

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

0.8

Work county

Ramsey

At Revenue Department, Theresa Luttrell serves as a Revenue Tax Specialist Senior within Sales-Audit Project Unit. They have served since 2008 (about 17 years), working part-time, 0.8 FTE. Their 2025 pay totaled $63,472. Union affiliation: MN Assoc of Professional Empl.

Sub-department

IT & WH-Taxpayer Assistance 2

Base pay

$61,861

Overtime

$1,597

Other pay

$0

Benefits

$0

Total compensation

$63,457

Hire date

2019-01-23

Employment type

Full-Time

Pay grade

5

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Deana Acosta is a State Program Administrative at Revenue Department within IT & Wh-Taxpayer Assistance 2. Their tenure dates to 2019, about 6 years, working full-time. 2025 total compensation came to $63,457. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

FMD-Fiscal Services

Base pay

$63,031

Overtime

$425

Other pay

$0

Benefits

$0

Total compensation

$63,456

Hire date

2018-03-19

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

At Revenue Department, Christy Johnson serves as a Buyer 2 within Fmd-Fiscal Services. Hired in 2018, they have about 7 years of service, working full-time. Their 2025 pay totaled $63,456. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

Corporate-Field Group #1

Base pay

$62,832

Overtime

$616

Other pay

$0

Benefits

$0

Total compensation

$63,448

Hire date

2019-01-09

Employment type

Full-Time

Pay grade

7

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Thang Vang is a Revenue Tax Specialist at Revenue Department within Corporate-Field Group #1. They have served since 2019 (about 6 years), working full-time. 2025 total compensation came to $63,448. They are represented by MN Assoc of Professional Empl.

Sub-department

Corporate-S-Corp

Base pay

$61,405

Overtime

$0

Other pay

$2,000

Benefits

$0

Total compensation

$63,405

Hire date

2023-06-07

Employment type

Full-Time

Pay grade

10

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Zachary Sova holds the role of Revenue Tax Specialist Int at Revenue Department within Corporate-S-Corp. They have served since 2023 (about 2 years) as a full-time employee. In 2025, their total compensation was $63,405. They are represented by MN Assoc of Professional Empl.

Sub-department

Tax Ops-Early Audit 2

Base pay

$63,386

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$63,386

Hire date

2004-05-05

Employment type

Full-Time

Pay grade

64

Union / bargaining unit

Technical

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Robert Baldacci works as a Revenue Examiner 1 for Revenue Department within Tax Ops-Early Audit 2. Their tenure dates to 2004, about 20 years as a full-time employee. Robert earned $63,386 in 2024. They are represented by Technical.

Sub-department

Tax Ops-Early Audit 2

Base pay

$63,348

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$63,348

Hire date

2017-01-25

Employment type

Full-Time

Pay grade

7

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Bazy Callender holds the role of Revenue Tax Specialist at Revenue Department within Tax Ops-Early Audit 2. Their tenure dates to 2017, about 8 years as a full-time employee. In 2025, their total compensation was $63,348. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Tax Ops-Early Audit 4

Base pay

$63,319

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$63,319

Hire date

1991-04-03

Employment type

Full-Time

Pay grade

64

Union / bargaining unit

Technical

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

At Revenue Department, William Stixrud serves as a Revenue Examiner 1 within Tax Ops-Early Audit 4. They have served since 1991 (about 33 years), working full-time. Their 2024 pay totaled $63,319. They are represented by Technical.

Sub-department

FMD-RevAcct Depos Ctrl & Recon

Base pay

$63,248

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$63,248

Hire date

2018-01-10

Employment type

Full-Time

Pay grade

8

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Andrew Johnston is a Accounting Officer Inter at Revenue Department within Fmd-Revacct Depos Ctrl & Recon. Hired in 2018, they have about 7 years of service, working full-time. 2025 total compensation came to $63,248. They are represented by MN Assoc of Professional Empl.

Sub-department

ITW-Taxpayer Assistance 4

Base pay

$63,199

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$63,199

Hire date

2021-03-15

Employment type

Full-Time

Pay grade

64

Union / bargaining unit

Technical

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Terri Harsha works as a Revenue Examiner 1 for Revenue Department within Itw-Taxpayer Assistance 4. Their tenure dates to 2021, about 4 years as a full-time employee. Terri earned $63,199 in 2025. Union affiliation: Technical.

Sub-department

Tax Ops-Demographics

Base pay

$56,335

Overtime

$5,829

Other pay

$1,000

Benefits

$0

Total compensation

$63,164

Hire date

2009-03-18

Employment type

Full-Time

Pay grade

61

Union / bargaining unit

Clerical

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Angela Firkus works as a Office & Administrative Specialist Int for Revenue Department within Tax Ops-Demographics. Hired in 2009, they have about 16 years of service as a full-time employee. Angela earned $63,164 in 2025. They are represented by Clerical.

Sub-department

Tax Ops-Business Systems Unit1

Base pay

$55,038

Overtime

$7,062

Other pay

$1,000

Benefits

$0

Total compensation

$63,100

Hire date

2023-12-13

Employment type

Full-Time

Pay grade

7

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

Beth Johnston works as a Management Analyst 2 for Revenue Department within Tax Ops-Business Systems Unit1. Their tenure dates to 2023, about 2 years as a full-time employee. Beth earned $63,100 in 2025. Union affiliation: MN Assoc of Professional Empl.

Sub-department

Tax Ops-Early Audit 2

Base pay

$60,098

Overtime

$0

Other pay

$3,000

Benefits

$0

Total compensation

$63,098

Hire date

2022-05-04

Employment type

Full-Time

Pay grade

7

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

See Xiong works as a Revenue Tax Specialist for Revenue Department within Tax Ops-Early Audit 2. Their tenure dates to 2022, about 3 years as a full-time employee. See earned $63,098 in 2025. Their bargaining unit is MN Assoc of Professional Empl.

Sub-department

ITW-Field & Nonfiler Audit 3

Base pay

$63,041

Overtime

$0

Other pay

$0

Benefits

$0

Total compensation

$63,041

Hire date

2017-01-25

Employment type

Full-Time

Pay grade

10

Union / bargaining unit

MN Assoc of Professional Empl

Pay basis

Hourly

Full-time equivalent (FTE)

1

Work county

Ramsey

David Knecht is a Revenue Tax Specialist Int at Revenue Department within Itw-Field & Nonfiler Audit 3. Hired in 2017, they have about 7 years of service, working full-time. 2024 total compensation came to $63,041. Their bargaining unit is MN Assoc of Professional Empl.