6.610.1  IRS Hours of Duty

Manual Transmittal

January 22, 2013

Purpose

(1) This transmits revised IRM 6.610.1, IRS Hours of Duty.

Background

IRM 6.610.1 provides Servicewide policy, standards, requirements, and guidance relating to the administration of hours of duty and work schedules.

Material Changes

(1) Paragraph 6.610.1.4 (2), which clarified that the granting of 59 minutes of administrative time as an award or prize is not permitted under applicable regulations, was removed.

(2) IRM 6.610.1 was renamed from Hours of Duty and Work Scheduling to IRS Hours of Duty.

Effect on Other Documents

This IRM supersedes IRM 6.610.1 issued August 23, 2012.

Audience

All Operating Divisions and Functions

Effective Date

(01-22-2013)

Karen Becton-Johnson
Director, Workforce Progression and Management Division

6.610.1.1  (08-14-2009)
Overview

  1. This Chapter provides policy guidance on hours of duty and work schedules for the IRS. As required, it will be supplemented by Human Capital Office (HCO) interim policy guidance periodically issued by the IRS Human Capital Officer. As this Chapter is updated in the future, the interim guidance will be incorporated into the IRM. The manual is organized for consistency along the general order of the regulations found in 5 CFR 610. To provide more detailed references, hyperlinks are included to access supporting documents and other information located on the IRS intranet and Office of Personnel Management (OPM) web site. Unless otherwise indicated, the policies, authorities, procedures, and instructions contained in this Chapter apply to all IRS organizations and employees.

  2. This guidance must be read and interpreted in accordance with applicable law (5 USC), Governmentwide regulation (5 CFR), Treasury Human Resources Directives and Manuals, and Comptroller General and OPM Decisions, as relevant.

  3. For employees in bargaining units covered by negotiated agreements, appropriate negotiated agreement provisions relating to subjects in this Chapter should also be reviewed. For bargaining unit employees, should any of these instructions conflict with a provision of a negotiated agreement, the agreement will prevail.

6.610.1.2  (08-14-2009)
Scheduling Work and Work Schedules

  1. This section provides policy, procedures, and guidance on weekly and daily scheduling of work, including flexible and compressed work schedules.

  2. It applies to each IRS employee who is subject to premium pay under 5 USC, chapter 55, subchapter V, and 5 CFR Part 550, subpart A, and to each prevailing rate employee whose pay is fixed and adjusted under 5 USC 5343.

6.610.1.2.1  (08-23-2012)
Definitions

  1. The following definitions are derived from 5 CFR 610.102 and 5 CFR 340, subparts B and D.

    1. Administrative Workweek - An administrative workweek is a period of seven consecutive 24-hour periods, designated within the IRS as beginning at 12:01 a.m. Sunday and ending at 12:00 midnight Saturday.

    2. Alternative Work Schedules (AWS) - Work schedules established under 5 USC 6122 that consist of both flexible and compressed work schedules.

    3. Basic Workweek - The basic workweek means the days and hours within an administrative workweek that employees are regularly scheduled to work.

    4. Basic Work Requirement - The days and hours within an employee's regularly scheduled workweek during which the employee is required to be on duty. Employees are expected to fulfill their basic work requirement (each hour, day, workweek, or pay period) through the completion of assigned work and/or by being in an approved leave status.

    5. Compressed Work Schedules (CWS) - Fixed work schedules where, for full-time employees, the basic 80-hour biweekly work requirement is completed in fewer than 10 workdays, e.g., 5/4-9 and 4/10. In the case of part-time employees, the biweekly basic work requirement is completed in fewer than 10 workdays and may require employees to work more than 8 hours in a day. Employees on CWS are not eligible to earn credit hours.

    6. Credit Hours - Any hours within a flexible work schedule that are in excess of an employee's basic work requirement and which the employee elects to work so as to vary the length of a workweek or a workday.

    7. Flexible Work Schedules (FWS) - Work schedules that allow employees to determine a schedule within established limits. Flexible work schedules allow employees to select starting and stopping times within designated flexible hours. Once selected, the hours are fixed until an opportunity is provided to select different starting and stopping times. Employees on FWS are eligible to earn credit hours.

    8. Full-Time Employees - Employees who are regularly scheduled to work 40 hours in a week on the days specified in the basic workweek, or for employees on CWS, 80 hours in a pay period on the days specified within the pay period.

    9. Intermittent Employees - Employees who have no regularly assigned work schedule and no prescheduled tour of duty. Intermittent work schedules are appropriate only when the nature of the work is sporadic and unpredictable such that a tour of duty cannot be regularly scheduled in advance. Business units may schedule an intermittent employee’s work for a maximum of two consecutive pay periods without changing his or her work schedule to full-time or part-time.

    10. Irregular or Occasional Overtime Work - Overtime work that cannot be approved in advance of the employee's regularly scheduled administrative workweek.

    11. Part-Time Employees - Employees who are regularly scheduled to work from 16 to 32 hours a week (or from 32 to 64 hours per pay period for employees on AWS) in accordance with the Federal Part-time Career Employment Act (PTCA). Seasonal employees with part-time work schedules are also included under PTCA requirements. Note: Employees who were on permanent, part-time schedules before April 8, 1979, may work any hours fewer than 40 per week as long as they remain in that or any other permanent position without a break in service of more than 3 calendar days. For additional information regarding part-time employment, including job sharing, see: http://hco.web.irs.gov/recruitstaff/internalplac/employprog/ptemploy/ and IRM 6.340.1.5, IRS Part-Time Career Employment Program, http://irm.web.irs.gov/link.asp?link=6.340.1.5.

    12. Regular Overtime Work - Overtime work that is officially ordered and approved in writing in advance of the employee’s regularly scheduled administrative workweek.

    13. Regular Work Schedules - Sometimes referred to as a straight-8 work schedule, this is a traditional work schedule that requires full-time employees to work 8 hours per day and 40 hours per week, over five workdays, generally Monday through Friday, and with two consecutive non-workdays. Each day's tour of duty is the same. Employees on regular work schedules are not eligible to earn credit hours.

    14. Seasonal Employees - Employees who are employed for one or more seasons each calendar year and retained on the rolls in nonpay status (i.e., furlough) between seasons. Seasonal employees are released to nonpay status and recalled to duty in accordance with pre-established conditions of employment. Seasonal employees may work full-time, part-time, or intermittent work schedules. For additional information regarding seasonal employment, see: http://hco.web.irs.gov/recruitstaff/internalplac/employprog/seasemploy/ and IRM 6.340.1.4, Seasonal Employment, http://irm.web.irs.gov/link.asp?link=6.340.1.4.

    15. Staggered Work Schedules - Work schedules that allow full-time employees assigned to a straight-8 work schedule with a basic work requirement of 8 hours a day, 5 days (40 hours) a week, and 80 hours a pay period to have different preset start times each day. Employees on staggered work schedules are not eligible to earn credit hours, as a staggered work schedule is not a flexible work schedule.

    16. Standard Tours of Duty - The standard basic workweek throughout the IRS consists of five consecutive 8-hour workdays, Monday through Friday, in each administrative workweek.

    17. Tour of Duty - A tour of duty consists of the hours during the day (a daily tour of duty) and the days of an administrative workweek (a weekly tour of duty) that constitute an employee's regularly scheduled administrative workweek.

6.610.1.2.2  (08-23-2012)
Authorities

  1. Delegation Order 6-11, Tours of Duty, at http://irm.web.irs.gov/link.asp?link=1.2.45.12, delegates authority to the Assistant Deputy Commissioners, Division Commissioners, Deputy Division Commissioners, and equivalents, to:

    1. Establish a workweek or work schedule (including a flexible or compressed work schedule) under 5 CFR 610.111 and 121;

    2. Prescribe the official hours of duty;

    3. When necessary, establish an administrative workweek of five 8-hour days other than Monday through Friday for an individual or group of employees; and

    4. Prescribe flexible tours of duty for criminal investigators (as appropriate). This authority may not be redelegated to officials lower than first-level managers.

  2. Delegation Order 6-13, Certification of Time and Attendance, at http://irm.web.irs.gov/link.asp?link=1.2.45.14, delegates authority to certify and approve Time and Attendance (T/A) Records, or T/A Rosters containing their own T/A data, and designate in writing other employees who may certify and approve T/A Records to:

    1. Senior Executive Service (SES) members (including those employees serving in SES positions) who report to Deputy Division Commissioners, Deputy Division Chiefs, Deputy National Taxpayer Advocate, Deputy Commissioner for Modernization/Chief Information Officer, for employees under their supervision and control; and,

    2. SES members (including those employees serving in SES positions) who report directly to National Headquarters Deputy Directors and Deputy Chiefs for employees under their supervision and control.

    3. This authority may not be redelegated.

6.610.1.2.3  (08-23-2012)
Establishing and Recording the Tour of Duty

  1. An employee's tour of duty must be documented, identifying the calendar days and hours of the day, and made a matter of record. The tour of duty must be documented on the official Single Entry Time Reporting (SETR) T/A record. If the tour of duty establishes entitlement to night pay and/or Sunday premium pay, the SETR T/A record must be notated accordingly (5 CFR 610.121).

  2. Regular Overtime - If applicable, the tour of duty shall specify, by calendar day and number of hours each day, overtime that is a part of an employee’s regularly scheduled administrative workweek (i.e., scheduled in advance). Regularly scheduled overtime is planned and recorded in increments of 15 minutes. Compensation for regular overtime is referenced in IRM 6.550.1.1.8 and IRM 6.550.1.1.9.

  3. Irregular or Occasional Overtime - At various times, a manager may identify the need to perform overtime work that cannot be approved in advance of the administrative workweek due to operational emergencies or for other compelling reasons. This is defined as irregular or occasional overtime work and is not reflected in the employee’s established tour of duty. Compensation for irregular or occasional overtime is referenced in IRM 6.550.1.1.10.

  4. Part-time Employees - The tour of duty must be annotated on the Standard Form 50, Notification of Personnel Action, of a part-time employee (e.g., "Tour of duty 8:15 a.m. to 12:15 p.m., Monday through Friday").

6.610.1.2.4  (08-23-2012)
Changes in Work Schedules and Tours of Duty

  1. Changes in work schedules, e.g., from part-time to full-time or full-time to part-time, are based on management consideration of such factors as the type of work performed, the number of employees necessary to have on duty, when work assignments will occur, as well as budgetary and ceiling requirements.

  2. All changes in work schedules and tours of duty, whether permanent or temporary, must be documented and made a matter of record. Notices of changes in tours of duty, including any resulting changes in premium pay, will be provided in writing to employees at least one pay period in advance of the first pay period of the tour. In the event that unusual circumstances render such early notification impracticable, employees must be informed far enough in advance so that they will have time to report to work at the start of their new tour. For bargaining unit employees, the negotiated agreement should be consulted regarding work schedule and tour of duty changes.

  3. Adverse action or reduction-in-force procedures may apply to changes involving a decrease in hours worked.

  4. For part-time employees, increases or decreases in tour of duty hours are to be appropriately documented on a Standard Form 50, Notification of Personnel Action, unless the tour of duty change will be effective for two pay periods or less. (See IRM 6.340.1.5.3, Other Program Information at http://irm.web.irs.gov/link.asp?link=6.340.1.5.3.)

6.610.1.2.5  (08-23-2012)
Variations to the Standard Work Schedule

  1. Tours necessitated by operating conditions - Tours of duty may vary to include Saturday and Sunday or other changes to the standard workweek to fulfill the mission of the organization or increase cost efficiency. If feasible, such tours should provide for the same hours of work for each day, and for two consecutive days off in each administrative workweek.

  2. Religious conviction - Employees may request a variance to their tour of duty due to religious observance or requirements (e.g., employees may have a religious requirement that prohibits work on Saturday or Sunday). This deviation is based upon an ongoing requirement and not a specific religious observance. For information regarding compensatory time for religious observances, see IRM 6.550.1.7, Adjustment of Work Schedules for Religious Observances at http://irm.web.irs.gov/link.asp?link=6.550.1.7.

6.610.1.2.6  (08-23-2012)
Variations of Work Schedules for Educational Purposes

  1. A special tour of duty may be approved to allow employees to take one or more courses at a college, university, or other educational institution (in accordance with 5 CFR 610.122) only if:

    1. The course work, when completed, will equip the employee to perform more effective work in the Service;

    2. The course is not training under 5 USC chapter 41; and

    3. The rearrangement of the employee’s tour will not interfere with the accomplishment of required work, the work accomplishment of other employees, or result in additional costs.

  2. The employee may not receive any premium pay as a result of the special tour of duty which causes the employee to work on a day or at a time for which premium pay would be payable. This includes overtime, night pay, and/or Sunday pay.

  3. The authority to approve special tours for educational purposes is delegated to officials no lower than second-level managers, in accordance with Delegation Order 6-11, Tours of Duty, http://irm.web.irs.gov/link.asp?link=1.2.45.12.

6.610.1.2.7  (08-23-2012)
Travel on Official Time

  1. As provided by 5 CFR 610.123, to the extent practicable, an employee will not be required to travel during non-duty hours. However, when such travel is essential and the employee may not be paid overtime under 5 CFR 550.112(e), the official ordering the travel shall record the reasons for ordering the travel during non-duty hours and shall, when requested, provide a copy of the statement to the employee concerned.

  2. Employees may be granted compensatory time off for travel as directed by their manager. For information regarding the requirements and procedures, as well as other official travel time issues, see IRM 6.550.1.1.7, Time Spent Traveling at http://irm.web.irs.gov/link.asp?link=6.550.1.1.7 and IRM 6.550.1.10, Compensatory Time Off for Travel at http://irm.web.irs.gov/link.asp?link=6.550.1.10.

6.610.1.2.8  (08-23-2012)
Lunch and Breaks

  1. A lunch or other meal period is an approved period of time, from 30 minutes not to exceed one hour, in a nonpay and nonwork status. This time interrupts a basic workday or a period of overtime work and enables employees to eat or engage in permitted personal activities. Lunch or meal period schedules may vary by office based upon work requirements and availability and convenience of eating establishments. A lunch or meal period is typically scheduled approximately midway through an employee’s workday.

  2. Employees whose daily tour of duty is for 6 hours or more are required to have an unpaid lunch or meal period included in their daily tour of duty.

  3. Employees may not work through their lunch period and leave work early as lunch periods are not considered hours of work.

  4. A break is a short rest period (not to exceed 15 minutes) with pay in the basic workday during which employees are permitted to interrupt work for the relief of fatigue. For bargaining unit employees, breaks are subject to provisions stated in the negotiated agreement.

  5. Break times may not be aggregated or used to shorten or otherwise change an employee’s tour of duty. As such, a lunch or break may not be authorized at the end of the employee’s tour of duty.

  6. Employees may not take more than two 15-minute breaks in any 8-hour workday.

  7. Combining a lunch or meal period with authorized paid breaks or rest periods is prohibited. Employees may not extend a lunch period by taking a break prior to or immediately following lunch, since the break is considered part of their compensable workday.

6.610.1.2.9  (08-23-2012)
Federal Holidays

  1. The President and Congress are the sole authorities able to grant a Federal holiday or to grant time off that has the effect of a holiday.

  2. For employees of the IRS, holidays will be identified and determined as provided by 5 USC 6103 and 6104, Executive Order 11582, and 5 CFR Part 610, subpart B. The following link provides a listing by year of Federal holidays: http://www.opm.gov/fedhol/index.asp.

  3. Full-time employees who are not required to work on a holiday receive their rate of basic pay for the applicable number of holiday hours. On a holiday, employees on a regular tour of duty (40-hour/5-day week) and employees on flexible work schedules (e.g., Flexitour with Credit Hours and Maxiflex) are paid for 8 hours, which are considered part of the 40-hour basic workweek. Employees on Maxiflex are paid for 8 hours regardless of the hours scheduled to work on that day. For example, an employee scheduled to work 10 hours on the day of the holiday is paid for 8 hours. The remaining 2 hours of the tour of duty on that day may either be worked that day, scheduled to be worked on a different day within the same pay period, or the employee may request leave. An employee scheduled to work 6 hours on the day of the holiday must be paid for 8 hours. Therefore, the employee must reduce the number of hours he or she works by 2 on another scheduled workday within the same pay period to equal 80 hours.

  4. Employees under CWS are excused from all of the nonovertime holiday hours they would otherwise work on that day and which apply to their "basic work requirement." For example, if a holiday falls on a 9- or 10-hour basic workday, the employee receives 9 or 10 hours of pay respectively, for the holiday.

  5. Part-time employees are entitled to a holiday when the holiday falls on a day when otherwise they would be required to work. Part-time employees who are excused from work on a holiday receive their rate of basic pay for the hours they are regularly scheduled to work on that day. For example, a part-time employee who is regularly scheduled to work from 8:00 a.m. to 12:00 p.m. on Mondays, will receive 4 hours of basic pay if Monday is a Federal holiday.

  6. Intermittent employees do not have a regularly scheduled tour of duty, and they are not entitled to pay for the holiday.

  7. Holidays do not affect setting of the basic workweek. In other words, managers must not reschedule an employee either to deny or confer holiday benefits or to shift work from a holiday to a day outside the basic workweek (one of the employee’s usual days off).

  8. 5 USC 6103 and Executive Order 11582 authorize "in lieu of" holidays (ILOH) for full-time employees when a holiday falls on a nonworkday. For additional information regarding ILOH, see http://www.opm.gov/oca/worksch/html/holiday.asp#InLieuofHolidays.

    1. Offices are closed to public business on Federal holidays. When a holiday falls on a Saturday, offices are closed on the preceding Friday, and the ILOH is Friday. When a holiday falls on a Sunday, offices are closed on the following Monday, and the ILOH is Monday.

    2. An ILOH is authorized only for a holiday designated in 5 USC 6103(a). Under 5 USC 6103(c), an ILOH is not authorized when Inauguration Day falls on an employee's regularly scheduled nonworkday.

    3. Part-time employees are not entitled to an ILOH when a holiday falls on a nonworkday and the ILOH occurs on a day a part-time employee is not regularly scheduled to work. However, part-time employees are excused from work without charge to leave or loss of pay for an ILOH granted to full-time employees on a day falling within the part-time employee's regularly scheduled workweek. For example, when a holiday falls on a Saturday and the ILOH is Friday, a part-time employee will be entitled to an ILOH if regularly scheduled to work on a Friday.

    4. State and local holidays are not holidays within the meaning of 5 USC 6103. An ILOH is not authorized when a state or local holiday occurs on employees' regularly scheduled nonworkdays.

  9. When the holiday is observed at the beginning of a workday which encompasses two calendar days, the holiday is observed for the entire tour (e.g., for a night shift that begins at 8:00 p.m. and ends at 4:30 a.m. the following day, the entire shift is considered the holiday).

  10. For guidance regarding pay for work performed on a holiday, see IRM 6.550.1.1.14, Pay for Holiday Work, at http://irm.web.irs.gov/link.asp?link=6.550.1.1.14.

6.610.1.2.9.1  (08-23-2012)
In Lieu of Holiday (ILOH) for Compressed and Irregular Work Schedules

  1. When a holiday falls on a regular nonworkday of an employee whose basic workweek is other than Monday through Friday, the following rules apply:

    1. If the holiday falls on the employee’s administratively scheduled "Saturday," then the holiday is observed on the workday immediately preceding the holiday (e.g., Monday is the administratively scheduled "Saturday" for an employee on a Wednesday – Sunday tour. If a holiday falls on Monday, the ILOH would be Sunday).

    2. If the holiday falls on the employee’s administratively scheduled "Sunday," then the holiday is observed on the workday immediately succeeding the holiday (e.g., Tuesday is the administratively scheduled "Sunday" for an employee on a Wednesday – Sunday tour. If a holiday falls on Tuesday, the employee’s ILOH would be Wednesday).

  2. The regular day off (RDO) for employees on CWS does not move; however, the holiday does. Therefore, if the holiday falls on an employee’s RDO, the employee would be entitled to an ILOH. The ILOH would be determined in accordance with IRM 6.610.1.2.9 (8) (e.g., An employee on a 5/4-9 compressed schedule has a first Monday RDO. If the holiday is on Monday, the employee’s ILOH is the preceding Friday. If the holiday is on Sunday, the employee’s ILOH is the Tuesday following the Monday RDO).

  3. When the initial ILOH is preempted by inclement weather or other office closure, an alternate ILOH will not be observed. See IRM 6.610.1.3.2 for guidance regarding excused absence for building closure.

6.610.1.2.9.2  (08-23-2012)
Examples of ILOH for Various Work Schedules

  1. Examples of an ILOH for various work schedules are shown as follows:

    Work schedule Holiday falls on: Holiday is:
    Full-time consisting of 5 workdays, Monday through Friday, 8 hours each day in each administrative workweek a workday that workday
    Saturday the Friday immediately before
    Sunday the following Monday
    Full-time consisting of 5 workdays other than Monday through Friday Sunday nonworkday or an in-lieu of Sunday* the next scheduled workday
    a nonworkday other than a Sunday or an in-lieu of Sunday* the immediately preceding scheduled workday
    5/4-9, 4/10, or Maxiflex a day scheduled as your workday that workday
    Sunday nonworkday the next scheduled workday **
    a nonworkday other than Sunday the immediately preceding scheduled workday **

    * An in-lieu of Sunday is the 2nd nonworkday of a 2-day nonwork period for a work schedule consisting of 5 workdays other than Monday through Friday.

    ** For employees on a 5/4-9, 4/10, or Maxiflex work schedule, the employee's RDO does not change, but the holiday will move.

6.610.1.2.9.3  (08-23-2012)
Impact of Nonpay Status on Holiday

  1. 5 USC 6104 states that employees are entitled to a day of pay when prevented from working solely because of the occurrence of a legal public holiday.

  2. Employees must be in a pay status or a paid time off status (i.e., leave, compensatory time off, compensatory time off for travel, or credit hours) on their scheduled workdays either before or after a holiday in order to be entitled to their regular pay for that day. The fact that an employee is in pay status at least one of the days surrounding the holiday establishes a basis to presume that the employee would have reported for duty, but for the holiday (45 Comp. Gen. 291 and 56 Comp. Gen. 393).

    1. For full-time employees, if a holiday immediately precedes or follows a period of LWOP or AWOL but the employee is in pay status either the workday before or the workday after the holiday, the employee receives pay for the holiday.

    2. When an employee is on LWOP or AWOL on both the last workday preceding a holiday and the first workday following the holiday, the employee is not entitled to pay for the holiday.

    3. A new employee who enters on duty and takes the oath of office the day following a holiday (with an appointment effective date after the holiday), is not entitled to pay for the holiday as the employee was not an IRS employee on the holiday.

    4. A new employee who enters on duty and takes the oath of office the day following a holiday (with an appointment effective date on the holiday or on the day prior to the holiday) is entitled to pay for the holiday. The individual was an IRS employee on the holiday, and but for the occurrence of a legal public holiday, would have worked on that day.

  3. The decision to pay a seasonal employee for a holiday must be reviewed against the criteria that:

    • An employee is on the rolls both the day before and the day after the holiday;

    • The employee is in a pay status before or after the holiday; and

    • There must be work to be performed in order to presume the employee would have worked, but for the holiday (Comp. Gen. B-193821). It cannot be presumed that a seasonal employee would have worked but for the holiday when there is no work to be performed.

    1. If a seasonal employee is released from duty the last workday before a holiday due to the non-availability of work, he or she is not entitled to compensation for the holiday. This is because he or she was not prevented from working solely because of the holiday.

    2. A seasonal employee released from duty the last workday before a holiday due to the non-availability of work may not use annual leave to stay in pay status through the holiday and get paid for the holiday (Comp. Gen. B-193821).

  4. In the event the Commissioner grants excused absence to accommodate holiday activities, this excused absence may not be used to place employees who are in a continuous period of nonpay status (e.g. leave without pay (LWOP), furlough, suspension, or absence without leave (AWOL)) in a pay status solely to enable them to receive pay for the holiday. Further, intermittent employees may not receive excused absence for holiday activities, regardless of their pay status at the time this excused absence is granted.

6.610.1.3  (08-23-2012)
Excused Absence and Administrative Dismissal

  1. Per the authorities below, an agency head or designated official may authorize absence from duty without loss of pay or charge to leave. This excused absence is not leave. However, the term "administrative leave," while not officially recognized in legislation or executive regulations, is used to refer to an authorized absence from duty with pay and without charge to leave. The term "administrative leave" allows agencies to charge excused absence to the appropriate T/A codes in order to correctly pay employees for fulfilling their basic workweek.

  2. Under 5 USC 301, 6104, and 6302 (a); 5 CFR Part 610, Subpart C; Treasury Order 102-01; 53 Comp. Gen. 582 (1974); and 61 Comp. Gen. 652 (1982), an authorized official may administratively dismiss or excuse the absence of employees without loss of pay or charge to leave when:

    1. Normal operations are interrupted by events beyond the control of management or employees (e.g., office flood);

    2. The closing of an entire work unit or a portion thereof for short periods of time is required or in the best interest of the Service (e.g., inclement weather);

    3. It is in the public interest to relieve employees from work to participate in civil activities, which the Government is interested in encouraging (i.e., voting, blood donations, bone marrow or organ donations).

  3. Pursuant to its right to assign work under 5 USC 7106(a)(2)(B), nothing contained in this section will restrict the Employer's ability to require the presence of an employee, should the Employer determine the employee's services are necessary.

6.610.1.3.1  (08-14-2009)
Excused Absence and Administrative Dismissal - Authorities

  1. Delegation Order 6-7, Temporary Office Closures Due to Inclement Weather, Imminent Health and Safety Issues, or Other Emergency Situations, http://irm.web.irs.gov/link.asp?link=1.2.45.8 provides the authority to close offices and dismiss employees for short periods due to inclement weather or other emergency conditions.

  2. Delegation Order 6-12, Absences and Charges to Leave, http://irm.web.irs.gov/link.asp?link=1.2.45.13 provides the authority to authorize brief absences from duty without loss of pay or charge to leave.

6.610.1.3.2  (08-23-2012)
Office Closures

  1. Due to emergency conditions such as severe weather, power outages, or other health and safety issues, offices may open with a delayed arrival time, be open with the option for unscheduled telework or unscheduled leave, be open with an early departure, or be closed for an entire day. Guidance on excused absence for building closure may be referenced at the following link: http://erc.web.irs.gov/docs/2002/awss/ps/timekeeping/DecisionLogic-AdminLeaveDueToOfficeClosure.htm.

    1. In a situation where an authorized official determines a late arrival, either by number of hours or actual clock time (i.e., 2 hours or 10:00 a.m.), excused absence is granted only to those employees who report for duty. The intent of the excused absence is to allow time for additional traffic, bad road conditions, delayed public transportation, etc. Employees who do not attempt to report to work and request to use annual leave are not granted excused absence. Employees who were scheduled for leave the entire day, remain on leave and are not granted excused absence. Note, however, that employees scheduled to use compensatory time or credit hours post excused absence until the delayed arrival time and post the compensatory time or credit hours for the remainder of the day.

    2. Employees at an alternate worksite (telework site) when their office is closed are not granted excused absence unless the condition which impacted the office also impacts the telework site and prevents them from performing work (e.g., power outage).

    3. Employees at a telework site who experience an emergency situation (e.g., power outage) which has not impacted the official duty station must contact their manager. Employees may be directed to report to the official duty station or another alternate worksite to complete their workday.

    4. If an announcement is made providing an option for unscheduled telework, employees may request to telework (provided they have a telework agreement in place). Further guidance on telework may be found at IRM 6.800.2, Employee Benefits, IRS Telework (Flexiplace) Program at http://irm.web.irs.gov/link.asp?link=6.800.2.

  2. When the office is not closed, an employee who has made reasonable efforts to report to work but is unable to report due to emergency conditions may be eligible for a limited amount of excused absence for part or all of the employee’s workday. An acceptable explanation and/or documentation must be submitted that addresses efforts the employee made to reach work; alternate modes of transportation; highway conditions; commuting distance; and any other evidence that substantiates the inability to report for work. Factors which will be considered upon reviewing the request are availability of telework, whether or not the employee’s residence is outside the normal commuting area, mode of transportation typically used by the employee, efforts by the employee to report to work, the success of other employees similarly situated, physical disability of the employee, and local travel restrictions. Form 10837, Request for Administrative Leave (Excused Absence) Due to Emergency Conditions, may be used for this purpose and can be found at http://core.publish.no.irs.gov/forms/internal/pdf/14008b12.pdf.

  3. If the President, OPM, or other appropriate authority declares a natural disaster area, employees who are faced with a personal emergency caused by that natural disaster may be eligible for a reasonable amount (typically not exceeding 3 consecutive workdays) of excused absence, based on the facts and circumstances of the personal emergency. Such requests will be reviewed on a case-by-case basis and approved or disapproved through the management chain by the business unit executive, in consultation and coordination with the Senior Commissioner’s Representative (SCR). An employee requesting such excused absence will be requested to provide an explanation and/or documentation in support of the claim. Factors which shall be considered are the nature of the personal emergency, efforts by the employee to come to work, local travel restrictions, other employees in similar situations, and the availability of other options such as an interim telework agreement or reporting to another POD on a temporary basis. Form 10837, Request for Administrative Leave (Excused Absence) Due to Emergency Conditions, may be used for this purpose and can be found at http://core.publish.no.irs.gov/forms/internal/pdf/14008b12.pdf.

  4. Additional emergency guidance for managers and employees will be extended through Service communication channels from the Office of the Commissioner, Deputy Commissioner, or IRS Human Capital Officer for incidents that impact significant portions of the Service for an extensive period of time (e.g., hurricanes, pandemic influenza).

  5. During severe weather or other emergency situations, various Federal, State, or other officials with jurisdiction (e.g., local governments, but not the Red Cross) may request that IRS employees assist in emergency law enforcement, relief, or clean-up efforts. In such situations, employees may be approved, by the business unit executive, for a limited amount of excused absence to participate in a civilian capacity during official duty hours.

    1. Employees must provide documentation from the authorized organization that includes the requested duration of service.

    2. Management must determine the employee’s absence will not unduly disrupt the operations of the office, and approval is subject to workload considerations.

    3. A written statement is submitted from the organization that documents the actual dates and hours of work.

    Note:

    This policy does not apply to Federal employees who are members of the National Guard or Reserves who are called up to assist in disaster relief and recovery efforts, since they are entitled to military leave under 5 USC 6323(b).

6.610.1.3.3  (08-23-2012)
Voting

  1. Managers may grant employees limited time off from work without loss of pay or charge to leave (excused absence) to vote in Federal and State elections where candidates are running for office, including primaries and caucuses, provided that such time off does not seriously interfere with workload accomplishment. Polling places throughout the United States are usually open for extended periods of time, and excused absence should rarely be needed. However, if polling places are open for limited hours, please follow the guidance below in determining if excused absence should be considered:

    1. As a general rule, where the polls are not open at least 3 hours either before or after an employee’s regular work hours, a limited amount of excused absence may be granted to permit the employee to report for work 3 hours after the polls open or leave from work 3 hours before the polls close, whichever requires the lesser amount of time off. For example, if polls are open from 6:30 a.m. to 7:30 p.m., excused absence may be approved, if needed as follows:

      Tour of Duty Maximum Excused Absence (Polls open 6:30 a.m. to 7:30 p.m.)
      7:00 a.m. to 3:45 p.m. None
      7:00 a.m. to 4:45 p.m. 15 minutes (end of day)
      7:15 a.m. to 4:00 p.m. None
      7:15 a.m. to 5:00 p.m. 30 minutes (end of day)
      7:30 a.m. to 4:15 p.m. None
      7:30 a.m. to 5:15 p.m. 45 minutes (end of day)
      7:45 a.m. to 4:30 p.m. None
      7:45 a.m. to 5:30 p.m. One hour (end of day)
      8:00 a.m. to 4:45 p.m. 15 minutes (end of day)
      8:00 a.m. to 5:45 p.m. One hour and 15 minutes (end of day)
      8:30 a.m. to 5:15 p.m. 45 minutes (end of day)
      9:00 a.m. to 5:45 p.m. 30 minutes (beginning of day)

    2. Under no circumstances will an employee be approved for more than 4 hours of excused absence for voting purposes. There may be rare situations, however, where an employee’s voting place is beyond a normal commuting distance such that the employee cannot vote within the 3-hour time frame as stipulated above, and vote by absentee ballot is not permitted. For these situations, up to 8 hours of excused absence may be granted, depending on the distance to be traveled, to allow the employee to make the trip to the voting place to cast a ballot. If more than 1 day is needed, the employee may request annual leave or LWOP for the additional period of absence.

  2. Requests for excused absence must be submitted to the immediate manager in advance. Managers may request that employees identify their tour of duty, the time the polls open and close, and why excused absence is needed in order to be able to vote.

6.610.1.3.4  (08-23-2012)
Blood Donation

  1. Employees who volunteer to donate blood and/or make aphaeresis (platelet) donations without compensation to the American Red Cross or to other blood banks, or who respond to calls for blood donations, are entitled to up to 4 hours of excused absence for recuperative purposes.

    1. Excused absence may be granted for travel to and from the donation site and to actually give blood.

    2. Full-time and part-time employees may be granted excused absence for recuperative purposes only for the time that coincides with their normal tour of duty (e.g., 3 hours is granted to an employee whose tour of duty ends 3 hours following the donation.) The excused absence must be taken immediately following the blood donation as the intent of the excused absence is for recuperation. Employees may not donate blood, return to work, and subsequently use excused absence later that day or on another day. Similarly, employees may not use excused absence in advance of their blood donation.

    3. At the end of the 4-hour recuperative period, employees are expected to return to work. If unable to return to work due to circumstances related to donating blood, managers may grant additional excused absence for recuperation not to exceed the remaining scheduled hours of duty on the day of the blood donation. In granting such additional excused absence, managers must consider each request on a case-by-case basis. If the employee remains at the blood donation site to recuperate, or is at an IRS facility, a medical authority may be available to assist the manager in making a decision. If a medical authority is not available, the manager must decide whether to grant any additional excused absence based upon the information provided by the employee.

    4. When bloodmobiles are available locally, arrangements should be made for donations at the office instead of sending employees to blood donor centers.

    5. Employees who are not accepted for donating blood are only entitled to excused absence for travel to and from the donation site and the time needed to make the determination.

  2. According to the Red Cross, whole blood may be donated once every 56 days. Since aphaeresis donations may be given more frequently, granting excused time for such donations is discretionary, subject to workload considerations.

6.610.1.3.5  (08-23-2012)
Bone Marrow or Organ Donor

  1. In accordance with 5 USC 6327, employees are entitled to excused absence for bone marrow or organ donation.

    1. Bone Marrow - Employees will be granted up to 7 days excused absence each calendar year for bone marrow donations.

    2. Organ Donor - Employees will be granted up to 30 days excused absence each calendar year to serve as organ donors.

  2. The maximum authorized excused absence includes the time required for travel, testing to determine if the employee is a compatible donor, plus the time required to undergo the bone marrow donation or transplant procedure and recuperate.

  3. Medical documentation must be submitted in advance of the bone marrow or organ donation and support the request for excused absence. This documentation will be an official statement from a medical facility or physician and will indicate the period of absence required for the compatibility test, donation or transplant procedure, and recuperation.

6.610.1.3.6  (08-23-2012)
Tests, Assessments, and Interviews

  1. Employees in a work status will be excused, without charge to leave or loss of pay, when they are required to take a test, assessment, interview, or any other evaluative process as a result of applying under an internal or external IRS vacancy announcement. Scheduling of the time must be approved by the manager and subject to workload considerations. Excused absence includes travel time.

  2. Part-time employees not scheduled to work at the time of the examination and seasonal employees in nonwork status are not authorized excused absence. Intermittent employees, as they do not have a regularly scheduled tour of duty, are ineligible for such excused time.

  3. Employees who are applying for a position outside of the IRS are not entitled to excused absence. However, upon request, employees may be approved to use annual leave, compensatory time, credit hours, or LWOP.

  4. Employees required by the Service to undergo a medical examination or testing remain in duty status during the time needed for these purposes. Employees in nonwork status will not be placed in work status for the purpose of such medical examination or testing.

6.610.1.3.6.1  (08-23-2012)
Examinations for Professional Certification

  1. It is in the best interest of the Service for employees to attain professional certifications in their occupational field as they add to the technical expertise and professional stature of our employees. Thus, employees as noted below may be granted excused absence to sit for the examinations/certification process for admission to the Bar, Certified Public Accountant (CPA), Certified Employee Benefit Specialist (CEBS), Certified Management Accountant (CMA) certificate, Certified Internal Auditor (CIA) certificate, State-Certified General Appraiser, Professional Engineer’s license, or membership as an Associate or Fellow in the American Society of Pension Actuaries.

  2. Internal Revenue Agents, Criminal Investigators, Estate Tax Examiners, Appellate Auditors, Estate Tax Attorneys, Revenue Officers, Tax Compliance Officers, Appeals Officers, Tax Law Specialists, Accountants, Engineers, Real Estate Appraisers, or HCO Human Resources Specialists may be administratively excused to take the CPA, CEBS, CMA, CIA, State-Certified General Appraiser, Professional Engineer, Bar, or actuarial examinations up to four times, if necessary. The excused absence includes travel time on the day of the examination, and if applicable, time to appear at an oral interview required as a prerequisite to being sworn in or licensed in the profession.

  3. The Service recognizes the need for excellence and technical efficiency in the computer field, and therefore, excused absence may also be granted for specialized professional examinations in the computer field.

6.610.1.3.7  (08-14-2009)
Tax Audit

  1. Employees will be granted excused absence to attend a tax audit that:

    1. Is required as a condition of employment; or

    2. Results from an investigation by the Treasury Inspector General for Tax Administration (TIGTA).

  2. Employees will also be granted excused absence to discuss an employee’s personal tax affairs with a member of TIGTA or other authorized management official.

6.610.1.3.8  (08-23-2012)
Meetings and Conferences

  1. Approval of official duty time (excused absence) for attendance at an employee organization conference, convention, seminar, or meeting may be authorized only when all of the following criteria are met:

    1. Attendance will directly benefit the Service's mission;

    2. Attendance will enhance an employee's self development and skills; and

    3. There is a direct relationship between conference agenda items and the employee's job responsibilities.

  2. Approval of attendance on official duty time must be done consistently. For more information, see the HCO Employee Organization web page at http://hco.web.irs.gov/devtrain/PROGADMIN/emporg.html.

6.610.1.3.9  (08-23-2012)
Relocation

  1. Employees who are authorized moving expenses are, at management discretion, excused from duty for the purpose of completing certain relocation transactions. Excused absence may only be approved if the cost of relocation (travel and transportation of household goods) is paid by the IRS. Guidelines for excused absence for relocation purposes are as follows:

    1. If a house-hunting trip is authorized, employees may be given a reasonable period of excused absence, up to 10 consecutive calendar days, that includes travel time.

    2. Provided that activities associated with the relocation cannot be conducted outside the employee’s regular working hours, an employee may be excused from duty to make arrangements and to transact personal business directly related to a permanent change in duty station. Such activities may relate to locating living quarters at the new post of duty (if a house-hunting trip was not authorized); sale of property; transportation and delivery of household goods; and securing utilities, driver's license, and auto tags.

6.610.1.3.10  (08-23-2012)
Volunteer Activities

  1. Employees may be permitted up to 8 hours of excused absence per calendar year to volunteer their time to legitimate public service organizations. Such excused absence is approved under very limited circumstances and in accordance with the following:

    1. Managerial determination that workload permits release of the employee without undue disruption, and the employee is rated fully successful or above;

    2. Volunteer activity is not contrary to existing laws and regulations; does not require use of Government equipment or facilities (for other than authorized purposes in accordance with 5 CFR 2635.704); will not expose the Service to liability for injury compensation; and, in accordance with 5 CFR 2635.808, is not used for fundraising or lobbying activities.

    3. The request for excused absence for the volunteer activity meets at least one of the following criteria:
      1. The absence is directly related to the mission of the IRS;
      2. The absence is officially sponsored or sanctioned by the IRS;
      3. The absence will clearly enhance the professional development or skills of the employee in his/her current position; or
      4. The absence is brief and is determined to be in the interest of the IRS.

  2. Excused absence for volunteer activities includes National Presidents/IRS Heads of Employee Organizations who may be permitted up to 8 hours of excused absence per calendar year to carry out their leadership responsibilities for their respective employee organizations (the total excused absence hours for volunteer activities may not exceed 8 hours in a calendar year). Employee organizations are listed on the Office of Equity, Diversity and Inclusion's Employee Organizations website at http://edi.web.irs.gov/employeeorgs.html. This authority does not extend to regional or chapter presidents.

    1. Leadership responsibilities performed by National Presidents/IRS Heads of Employee Organizations while on excused absence must be activities that support IRS initiatives, including but not limited to established mentoring programs, supporting agency recruitment activities, coordinating Volunteer Income Tax Assistance sites, and performing community outreach services. In accordance with 5 CFR 251.202, such excused absence approval is inappropriate for fundraising or lobbying activities.

  3. Requests for excused absence for volunteer activities are approved by the second-level approval authority or higher, as determined by each business unit.

6.610.1.3.11  (08-23-2012)
Continuation-of-Pay (COP) for Job-Related Injury

  1. Employees may elect COP in lieu of annual or sick leave for absences up to 45 days for a job-related traumatic injury. Detailed information regarding COP may be found at the following links:

    1. IRM 6.800.1.9, Continuation of Pay, http://irm.web.irs.gov/Part6/Chapter800/Section1/IRM6.800.1.asp#6.800.1.9

    2. Employee Resource Center (ERC), http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1692&SubCategoryID=0&CategoryID=84&FolderID=5

6.610.1.3.12  (08-14-2009)
Return From Active Military Duty

  1. In accordance with Executive Order 13223, employees who return from active military service in support of the Global War on Terrorism (GWOT) are entitled to 5 days of excused absence each time they return from active military duty. In order to receive the 5 days of excused absence, employees must spend at least 42 consecutive days on active duty in support of the GWOT. A returning employee is entitled to this excused absence only once during a 12-month period, with a new 12-month period beginning after the first use of the excused absence. Detailed information regarding the requirements and procedures may be found at OPM, Questions and Answers on Excused Absence for Employees Returning from Active Duty in the Global War on Terrorism, http://www.opm.gov/oca/compmemo/2008/2008-21-QA.asp.

6.610.1.3.13  (08-23-2012)
Other Situations Where Excused Absence Is Authorized

  1. There are other situations where IRS authorizes limited amounts of excused absence:

    1. Employees may be excused from duty to attend one IRS retirement planning program if they are within 6 years of eligibility for optional retirement.

    2. Employees may be excused from duty for a limited time (up to 4 hours per calendar year) for benefits counseling to attend a health benefits fair, review health benefit information, seek financial counseling or additional retirement counseling. This excused absence must be used for benefits counseling sponsored by the Federal Government or the National Treasury Employees Union. For example, if an employee is covered by a spouse’s health insurance plan at a private company, the employee may not be granted excused absence to attend a health benefits fair at the private company.

    3. Employees may be allowed up to 1 hour of excused absence plus travel time to meet with an Employee Assistance Program (EAP) counselor (up to four sessions per calendar year).

    4. Employees may be granted up to 16 hours of excused absence per calendar year to participate in self-directed training approved in an individual Career Learning Plan (CLP). If an employee does not have a CLP, he/she may still be permitted a limited amount of excused absence to attend, at his/her own expense, out-Service training for career enhancement. The appropriate amount of excused absence is determined by the Employer on a case-by-case basis. If the employee fails to satisfactorily complete the course, any subsequent courses will be on the employee's own time until he/she exhibits satisfactory completion of a subsequent course. Excused absence under this option should be coordinated with the servicing Labor Relations Specialist to ensure consistency and adherence to regulation.

    5. Employees will be granted excused absence to receive flu shots provided by the Employer, including reasonable time to travel to and from another POD in the commuting area if the flu shots are not offered at the employee's POD.

6.610.1.4  (01-22-2013)
59 Minutes of Administrative Time

  1. Up to 59 minutes of administrative time may be granted by first-line managers based on an acceptable reason, such as an unavoidable or necessary absence or tardiness caused by circumstances beyond the employee's control (see 5 CFR 630.206, Minimum Charge, and IRM 6.630.1.23, Administrative Leave (Excused Absence)). Second and higher levels of management may not combine additional segments of 59 minutes to allow more time off. Such time off will be granted sparingly and may not be combined with breaks, lunch periods, or any type of leave.

6.610.1.5  (08-23-2012)
Administrative Leave for Conduct-Related Disciplinary or Adverse Actions

  1. Information regarding the requirements and procedures for administrative leave for conduct-related disciplinary or adverse actions may be found in IRM 6.752.2.20, Employee Status During Advance Notice Period, http://irm.web.irs.gov/Part6/Chapter752/Section2/IRM6.752.2.asp#6.752.2.20.

6.610.1.6  (08-23-2012)
Alternative Work Schedule (AWS) Program

  1. Under authority granted by the Federal Employees Flexible and Compressed Work Schedules Act of 1982, the IRS implemented the Alternative Work Schedules (AWS) Program. Within limits, these schedules allow employees to deviate from the traditional fixed schedule of an 8-hour day, 40-hour week.

  2. Organizations are encouraged to utilize flexible and compressed work schedules to the extent that they are feasible and cost effective, and where operational requirements will permit.

  3. Flexible or compressed work schedules covering bargaining unit employees must adhere to requirements agreed upon in the current negotiated agreement.

6.610.1.6.1  (08-14-2009)
Coverage and Definitions

  1. The following guidance applies to all IRS employees who have been approved to work under a flexible or compressed work schedule that has been established under 5 USC Chapter 61, subchapter II and, for bargaining unit employees, as negotiated in accordance with 5 USC 6130.

  2. The terms defined at 5 USC 6121 apply with regard to flexible and compressed work schedules.

6.610.1.6.2  (08-23-2012)
Categories of AWS

  1. There are two categories of AWS: Flexible Work Schedules (FWS) and Compressed Work Schedules (CWS). Within FWS and CWS, there are various schedules available.

6.610.1.6.2.1  (08-23-2012)
Flexible Work Schedules (FWS)

  1. The approved IRS FWS are Flexitour with Credit Hours and Maxiflex.

    1. Flexitour with Credit Hours - Under Flexitour with Credit Hours, a full-time employee works an established 8-hour daily tour of duty for 5 days each week of the pay period (40 hours per week, 80 hours per pay period). The employee has the same starting and stopping times within the flexible hours on each day of the week. (Flexible hours are the designated hours during which an employee may choose arrival and departure times consistent with the requirements of his/her position.) A part-time employee may work any number of hours up to 8 in a day, not to exceed 16-32 hours per week or 32-64 hours per pay period, with starting and stopping times being set within the flexible hours. Once selected, the hours are fixed until an opportunity is provided to select different starting and stopping times. Employees may earn and use credit hours under this type of FWS. Credit hours are any hours that are voluntarily worked (with prior managerial approval) in excess of an employee's basic work requirement. Credit hours earned can be subsequently used at the election of the employee, and with managerial approval, to vary the length of a workday or workweek. Additional information on credit hours follows in IRM 6.610.1.6.3.

    2. Maxiflex - Maxiflex is comprised of two parts: (1) core hours and days during which an employee must be present for work, and (2) flexible hours during which an employee may choose his or her time of arrival and departure. A full-time employee may have different start times each day that are preset in advance. Maxiflex is a FWS that may contain required core hours on fewer than 10 workdays within a biweekly pay period. Core hours plus flexible hours equal an employee’s basic work requirement. A full-time employee has a basic work requirement of 80 hours in a biweekly pay period. Within prescribed limitations, employees may vary the number of hours worked on a given workday or the number of hours worked each week to equal 80 hours in a biweekly pay period. Maxiflex employees are limited to working a maximum of 10 hours per day toward meeting their basic work requirement, Monday through Friday. They must also work core hours on at least 8 of 10 workdays in each biweekly pay period. Once selected, the hours are fixed until an opportunity is provided to select different starting and stopping times. Employees on Maxiflex may earn and use credit hours. Credit hours are any hours that are voluntarily worked (with prior managerial approval) in excess of an employee's basic work requirement. Credit hours earned can be subsequently used at the election of the employee, and with managerial approval, to vary the length of a workday or workweek. Additional information on credit hours follows in IRM 6.610.1.6.3.

6.610.1.6.2.2  (08-23-2012)
Compressed Work Schedules (CWS)

  1. CWS are fixed work schedules that enable employees to complete their basic biweekly work requirement in fewer than 10 workdays. The approved IRS CWS are 5/4-9 and 4/10.

    1. 5/4-9 - Under 5/4-9, a full-time employee is scheduled to work eight 9-hour days and one 8-hour day, with the same day off each pay period to complete the basic work requirement of 80 hours per biweekly pay period.

    2. 4-10 - Under 4-10, a full-time employee is scheduled to work four 10-hour days with the same day off each week of the pay period to complete the basic work requirement of 80 hours per biweekly pay period.

  2. A part-time employee works fewer than 80 hours in a biweekly pay period. This work must be scheduled for fewer than 10 workdays in a biweekly pay period and may require the employee to work more than 8 hours in a day.

  3. CWS are fixed work schedules which means that arrival and departure times, as well as the regular day off (RDO), may not vary. However, under limited circumstances, employees may request to change their RDO if the following provisions are met:

    1. Requests to change an RDO should be made in accordance with established business unit procedures and in advance of the upcoming pay period. Only one such request may be approved each month.

    2. An employee may not be approved for such a change so frequently as to substantially change the regularly scheduled tour of duty.

  4. Employees on CWS are not permitted to earn or use credit hours. Full-time employees who convert from a Flexitour with Credit Hours or Maxiflex FWS to a 5/4-9 or 4/10 CWS shall be paid for their outstanding credit hour balances, not to exceed 24 hours, at the time of conversion. Part-time employees who convert from a FWS to a CWS shall be paid for their outstanding credit hour balances, not to exceed 25 percent of their biweekly basic work requirements, at the time of conversion. Payment will be at the employee’s current rate of pay.

6.610.1.6.3  (08-23-2012)
Credit Hours

  1. Credit hours will be administered as provided by 5 USC 6121-23 and 6126.

  2. Only employees covered by FWS may earn credit hours. Employees covered by CWS or staggered work schedules may not earn credit hours.

  3. The employee must elect to work credit hours voluntarily.

  4. All credit hours worked and used must be approved in advance by management.

  5. Employees on a Flexitour with Credit Hours FWS may earn a maximum of 3 credit hours on each regularly scheduled workday and up to 10 credit hours on a nonworkday (excluding holidays).

  6. Employees on a Maxiflex FWS may earn a maximum of 2 credit hours on each regularly scheduled workday and up to 10 credit hours on a nonworkday (excluding holidays).

  7. Employees on a 5/4-9 or 4/10 CWS are not eligible to earn credit hours.

  8. Employees on a non-FWS staggered work schedule are not eligible to earn credit hours.

  9. Employees on a non-FWS regular (straight-8) work schedule, consisting of five 8-hour days and a 40-hour workweek, are not eligible to earn credit hours. A non-FWS regular (straight-8) work schedule is not to be confused with a flexitour with credit hours FWS which is also comprised of five 8-hour days. The flexitour with credit hours FWS affords the option of earning credit hours.

  10. The hours during which an employee elects to work and earn credit hours must be outside of his or her basic workweek. Credit hours may only be earned within the flexible hours established for that business unit, branch, or group (e.g., if the flexible hours are set up as being from 6:00 a.m. to 8:30 p.m., credit hours may only be worked and earned within that period of time. An employee may not work a credit hour before 6:00 a.m. or after 8:30 p.m., as these times would be outside the prescribed flexible hours).

  11. Time may not be charged against credit hours until credit hours have been earned. There is no authority in law or regulation to advance credit hours.

  12. Credit hours may be earned and used in 15-minute increments.

  13. From pay period to pay period, full-time employees may carry forward a maximum of 24 credit hours. Part-time employees may carry forward a maximum of 25 percent of the hours in their biweekly basic work requirement. For example, a part-time employee who is regularly scheduled to work 40 hours per biweekly pay period, may carry forward a maximum of 10 credit hours from pay period to pay period.

  14. An employee may not elect to work and earn credit hours during his or her regularly scheduled duty hours on a holiday as the employee is already being compensated for that time. These hours are considered part of the employee's basic workweek, and an employee may only elect to earn credit hours outside of his or her basic work requirement.

  15. An employee may not earn credit hours during the hours of his or her regularly scheduled duty hours while on excused absence, such as hours excused from work because of a weather emergency. If an office closure does not impact an employee’s telework site or alternate post of duty, the employee is required to work and regular work hours are posted.

  16. Credit hours may not be earned solely for the purpose of traveling. However, employees who elect to perform essential work outside of the basic workweek while in travel status, may earn credit hours with prior managerial approval.

    1. An employee may be required to work while traveling during regularly scheduled duty hours. When so required, the employee will receive no additional compensation and is not eligible to earn credit hours. Such hours worked are considered regular work hours.

  17. Night pay may not be paid when credit hours are earned or used at night. When employees earn or use credit hours, they are not performing regularly scheduled work. Night pay is only authorized for work performed at night during an employee’s regularly scheduled tour of duty.

  18. Sunday premium pay may not be paid when employees earn or use credit hours on a Sunday. When employees earn or use credit hours, they are not performing regularly scheduled work. Sunday premium pay is only authorized for work performed on a Sunday during an employee’s regularly scheduled tour of duty.

6.610.1.6.4  (08-23-2012)
Miscellaneous Guidance for AWS

  1. To participate in AWS, an employee must have been assigned a current rating of record of "Fully Successful," "Met," or higher. Employees without a rating of record will be presumed to be rated as "Fully Successful" or "Met" in order to be eligible for AWS. If an employee has been assigned a current rating of record of less than "Fully Successful" or "Met," his or her manager may move the employee off his or her current AWS work schedule.

  2. Employees selected for work assignments outside of their office (to include training, details, promotions/temporary promotions) may be required to discontinue their AWS (either temporarily or permanently, as appropriate) in order to comply with established work schedules of the assignment or work group. For example, if an employee on a 4/10 CWS is assigned to a 3-day training class with an 8:00 a.m. to 4:30 p.m. schedule, the employee must convert to a standard 40-hour/5-day week work schedule for the entire pay period.

  3. If a full-time employee is no longer subject to a FWS (e.g., Federal employment ends, transfers to another agency, converts to a CWS, etc.), the full-time employee is entitled to payment for up to a maximum of 24 unused earned credit hours. A part-time employee is entitled to payment for up to a maximum of 25 percent of his or her biweekly basic work requirement of unused earned credit hours. For example, if a part-time employee works 40 hours in a biweekly pay period, this employee would be entitled to payment for up to a maximum of 10 unused earned credit hours if he or she is no longer subject to a FWS.

6.610.1.6.5  (08-23-2012)
Additional Guidance on Flexible and Compressed Work Schedules

  1. Additional guidance on FWS and CWS (AWS) can be found in the following references:

    1. Office of Personnel Management (OPM) Handbook on Alternative Work Schedules at http://www.opm.gov/oca/aws/index.asp#Introduction.

    2. The OPM Work Schedules web page at http://www.opm.gov/oca/worksch/, contains additional information regarding flexible and compressed work schedules, including specific guidance on credit hours and Sunday premium pay.


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