These institutions already had one pay system. The harmonization reform only applied a standard pay grade to their pay system. This means they were now following a rule-based system to hire and pay people, not the arbitrary discretion of paying outside a generally enforced equity-enhanced rule-based pay grade!
And since they were integrity institutions, the LACC and GAC were never subjected to the control exercised upon the more than 100 GOL entities that are part of central Government. Your staff and consultants may have to do better work in having you speak about “reversing harmonization.”
Secondly, as we have said time and again, “reversing harmonization” is not “ increasing salary.” In its first year, harmonization increased the salary of 15,000 workers and over the next three years about 45,000 GOL workers got a pay increase, including UL instructors whose pay went up by more than 60%.
Reversing harmonization means bringing back the Basic Salary and General Allowance systems that harmonization ended.
Today, we will simplify for you and your staff what reversal means by giving the public an appreciation of the system harmonization ended. We compare the before harmonization and after harmonization salary of a typical worker , call him John Peter, and his before and after Personal Income Tax (PIT).
BEFORE HARMONIZATION
Basic SALARY
Gross Monthly Basic Salary in LRD LRD 18,750.00
John’s Gross Annual pay in LRD. LRD225,000
John’s Annual Tax using the PIT table. LRD 10,250.00
(225,000-200,000 x15%) + 6500
General Allowance Pay
John’s General Allowance in USD. US$150
John’s Total Monthly PAY in USD ( Basic + GA)
@ Exchange Rate of L$186 US$251
John’s Annual Gross PAY IN USD. US$3010
J’s ANNUAL TAX BEFORE HARMONIZATION US$199
AFTER HARMONIZATION: GOL COMBINES BASIC AND GENERAL ALLOWANCE PAY. WHAT IS JOHN ‘S PAY STRUCTURE NOW ?
John’s Annual Gross salary IS SAME. US$251
Converted to LRD @L186 this is. L$46,650
Multiplying by 12 months gives L$559,800.00
Applying ONE TAX using PIT table
( 559,800 -200,000 x 15%) +6500 gives L$60,470
Annual tax in USD gives. US$325.00
ANALYSIS AND CONCLUSION
John’s yearly tax before harmonization was $US$199.90. His yearly tax after harmonization $325.00 This means combing the two salary into one and abolishing the dual pay system make John to pay US$126.00 MORE yearly. Every month John will see $11 removed from his salary.
This deduction is NOT a pay cut. It is due to the fact that taxing John separately made him to pay lower taxes. All Government workers throughout the world are paying PIT on a single income. Before harmonization thousands of workers were paying taxes separately. This was the REFORM harmonization TARGETED: Abolishing this dual pay system and having the one pay system the Rescue Government is currently using. 
John’s losing $11 monthly is due to what we call the HARMONIZATION COMBINED TAX EFFECT.
To reverse harmonization, the Government of Liberia would have to REVERSE THIS HARMONIZATION COMBINED TAX EFFECT BY GOING BACK TO THE BASIC SALARY AND GENERAL ALLOWANCE SYSTEM HARMONIZATION ENDED. Without going back the Harmonization Combined Tax Effect would remain permanent until Jesus Christ returns!
And this analysis does not even consider the social security contribution. But we spare the public this detail.
This is one reason why we say you cannot reverse harmonization. And of course you know you cannot stop the judiciary from paying taxes on any portion of their salary, something harmonization also ended.
So tell the public what you and others in the Government already know. You politicized harmonization to get to power and you cannot reverse it.
The National Remuneration and Standardization Act, on which harmonization was predicated mandates the Government to provide regular increases to Government workers while maintaining pay equity.
In increasing salary, you are following and reinforcing the mandate of harmonization, NOT REVERSING IT.
Hope this helps. Keeping honest the national discourse!
