6.610.1  IRS Hours of Duty

Manual Transmittal

July 30, 2015

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 6.610.1.1 revises language to reflect that interim guidance policies may be periodically issued by an authorized official in the Human Capital Office rather than solely the IRS Human Capital Officer.

(2) Paragraph 6.610.1.2.1(1)d clarifies the basic work requirement may be fulfilled through the completion of assigned work and/or by charging leave, credit hours, excused absence, holiday hours, compensatory time, or time off as an award.

(3) Paragraph 6.610.1.2.1(1)f adds the definition of "Core Hours."

(4) Paragraph 6.610.1.2.1(1)g adds the word "another" to clarify when credit hours may be used.

(5) Paragraph 6.610.1.2.1(1)h adds the definition of Excused Absence (Administrative Leave).

(6) Paragraph 6.610.1.2.1(1)i adds the definition of "Flexible Time Bands."

(7) Paragraph 6.610.1.2.1(1)j adds the types of flexible work schedules (FWS) available in the IRS to the definition of FWS and the parameters surrounding them.

(8) Paragraph 6.610.1.2.1(1)n adds additional information regarding exceptions to part-time work schedule hours.

(9) Paragraph 6.610.1.2.1(1)u adds the definition of "Workday."

(10) Paragraph 6.610.1.2.2(1) revises language to align with Delegation Order 6-11, which includes a new authority to establish special tours of duty (TOD) for educational purposes, and Delegation Order 6-13.

(11) Paragraph 6.610.1.2.2(3) adds that the authorities established by Delegation Orders 6-11 and 6-13 must be in accordance with applicable statutes, executive orders, regulations, and policies.

(12) Paragraph 6.610.1.2.4(2) adds a reference to the Single-Entry Time Reporting (SETR) system for documenting changes in work schedules and/or start and stop times. Removed obsolete managerial notification requirement.

(13) Paragraph 6.610.1.2.4(4) clarifies that changes in TOD hours for part-time employees that are effective for more than 2 consecutive pay periods must be documented on Standard Form 50, Notification of Personnel Action. The paragraph also adds a reference to IRM 6.340.1.5.3, Other Program Information, for guidance regarding decreases to part-time employees' TOD hours.

(14) Paragraph 6.610.1.2.5(2) adds a link to IRM 6.550.1.7.1 for information regarding compensatory time for specific religious observances.

(15) Paragraph 6.610.1.2.6(1)d clarifies that a variation in work schedule for educational purposes may not be approved if it results in additional costs for personal services; i.e., results in additional costs to the Service.

(16) Paragraph 6.610.1.2.6(2) adds the explanation that an employee on a work schedule established under 5 USC 6101(a)(4) for educational purposes is not subject to the requirements of a schedule established under any other authority.

(17) Paragraph 6.610.1.2.6(4) updates language to reflect revised Delegation Order 6-11.

(18) Paragraph 6.610.1.2.7 renames section from "Travel on Official Time" to "Travel During Duty Hours" to more accurately reflect its content.

(19) Paragraph 6.610.1.2.7(2) clarifies only employees not eligible for overtime may be granted compensatory time off for travel.

(20) Paragraph 6.610.1.2.7(3) clarifies that when an employee travels on a regular workday and the travel requires fewer hours than are in the employee's TOD, the employee must fulfill the remainder of the basic work requirement for that day by completing assigned work and/or charging leave, previously earned credit hours, previously earned compensatory time off, etc.

(21) Paragraph 6.610.1.2.8 renames and restructures section for clarity.

(22) Paragraph 6.610.1.2.8(1) clarifies that an approved lunch or meal period is normally 30 minutes, 45 minutes, or 1 hour.

(23) Paragraphs 6.610.1.2.8(1)a and 6.610.1.2.8(2)b change the lunch or meal period policy for employees whose daily TODs are 6 hours. Only employees working more than 6 hours are required to include an unpaid lunch or meal period. Employees working exactly 6 hours may choose to include an unpaid lunch or meal period.

(24) Paragraphs 6.610.1.2.8(2)a and 6.610.1.2.8(2)c clarify that employees who work a daily TOD of exactly 6 hours will receive one 15-minute paid break and that authorized breaks may be taken in 5-minute increments by employees who perform repetitive movements.

(25) Paragraph 6.610.1.2.8(3) explains that break times and lunch or meal periods may not be aggregated to shorten or change an employee's TOD. It further clarifies that breaks and lunch or meal periods may not be authorized at the beginning or end of an employee's TOD.

(26) Paragraph 6.610.1.2.9(1) adds a reference to 5 USC 6104, which authorizes a day of pay when prevented from working solely because of the occurrence of a legal public holiday.

(27) Paragraph 6.610.1.2.9.3(2)a merges the former a) and b) to form a more cohesive paragraph.

(28) Paragraph 6.610.1.2.9(3) adds Gliding as a type of FWS.

(29) Paragraph 6.610.1.2.9(9) clarifies how a holiday is posted in the timekeeping system when it encompasses 2 calendar days.

(30) Paragraphs 6.610.1.2.9.3(2) and (2)a clarify that employees must be in a pay or paid time off status on their scheduled workdays at either the end of the day before the holiday or at the beginning of the day after a holiday in order to be entitled to pay for the holiday.

(31) Paragraph 6.610.1.3 revises the terminology used surrounding excused absence and administrative leave. It also includes information regarding Organization Function Program (OFP) codes.

(32) Paragraph 6.610.1.3.1(1) clarifies who has authority to close offices due to severe weather or other emergency conditions.

(33) Paragraph 6.610.1.3.2(1)a includes employees who made reasonable efforts to report to work and clarifies that compensatory time off and credit hours are not considered paid leave for this purpose. It also clarifies the standard start time for employees on Gliding work schedules.

(34) Paragraph 6.610.1.3.2(1)c clarifies employees must contact their manager as soon as practical if experiencing an emergency situation at an alternative worksite which has not affected their official duty station (ODS).

(35) Paragraph 6.610.1.3.2(1)e adds instructions that nonbargaining unit employees whose organization has an Emergency Telework policy in place are expected to telework in office closure situations.

(36) Paragraphs 6.610.1.3.2(2) and (3) clarify Form 10837, Request for Administrative Leave (Excused Absence) due to Emergency Conditions, is an optional form.

(37) Paragraph 6.610.1.3.3(1)a clarifies that excused absence for voting applies to Federal and State election days.

(38) Paragraph 6.610.1.3.3(1)b includes that State laws may grant a different amount of excused absence for voting; however, these do not apply to Federal employees.

(39) Paragraph 6.610.1.3.3(2) clarifies how employees on a Gliding work schedule request excused absence for voting and how the appropriate amount of time off is determined.

(40) Paragraph 6.610.1.3.4 corrects language that implies excused absence for blood donation is an entitlement. It also clarifies when the recuperative time may be used and that additional excused absence may be granted for reasonable travel time to and from the donation site as well as the time it takes to actually donate the blood.

(41) Paragraphs 6.610.1.3.5(1) through (6) correct terminology to reflect that paid time off for bone marrow and organ donation is leave, not excused absence. It clarifies that bone marrow or organ donation leave is a separate category of leave and is not to be confused with sick and/or annual leave (or any other types of leave). The paragraph further clarifies that “days” are workdays and that workdays convert to hours. Options for employees requiring additional time off are provided. It is clarified that employees having bone marrow removed for their own future use are not considered donors.

(42) Paragraph 6.610.1.3.6, renames the "Tests, Assessments, and Interviews" section to "Tests, Assessments, Interviews, and Medical Examinations."

(43) Paragraph 6.610.1.3.6.1 adds the Certified Government Financial Manager certification to the list of approved certifications for which excused absence may be granted.

(44) Paragraph 6.610.1.3.6(5) is split out from (4) for emphasis.

(45) Paragraph 6.610.1.3.11 renames the "Continuation of Pay" section to "Job Related Injury" . This paragraph clarifies excused absence provisions relative to on-the-job injuries.

(46) Paragraph 6.610.1.3.12(1) updates terminology from Global War on Terrorism to Overseas Contingency Operations. The paragraph also clarifies the circumstances under which an employee who returns from active military duty may receive 5 days of excused absence.

(47) Paragraph 6.610.1.3.13(1)d clarifies that the 16 hours of excused absence for self-directed learning may include employee development opportunities presented at Employee Organization conferences.

(48) Paragraph 6.610.1.3.13(1)f adds that bargaining unit employees may be granted 1 hour of administrative time annually to participate in Labor Recognition Week activities, consistent with workload and staffing needs.

(49) Paragraph 6.610.1.4(1) edits wording regarding 59 minutes of administrative time to align more closely with 5 CFR 630.206, Minimum Charge. There has been no policy change.

(50) Paragraph 6.610.1.6 is a new subsection that provides the definitions for Regular and Staggered work schedules. Prior subsection 6.610.1.6 has been renumbered to 6.610.1.7.

(51) Paragraph 6.610.1.7.1 adds that, for bargaining unit employees, requests for a new or modified AWS are subject to the provisions in the negotiated agreement. For non-bargaining unit employees, managers have greater flexibility in approving the benefit, deciding the parameters around the approval, and modifying or terminating AWS.

(52) Paragraphs 6.610.1.7.2.1(1), (2), and (3) add and describe flexible hours, core hours, and flexible time bands under FWS.

(53) Paragraph 6.610.1.7.2.1(4) clarifies that employees on FWS that include night work (6:00 p.m. to 6:00 a.m.) are not eligible to earn night pay differential if the flexible time bands plus core hours offer at least 8 hours of work time between 6:00 a.m. and 6:00 p.m. and they voluntarily choose a start time that would end the workday after 6:00 p.m.

(54) Paragraph 6.610.1.7.2.1(5) adds the approved IRS FWS and references to the negotiated agreement for bargaining unit employees (including exhibits).

(55) Paragraph 6.610.1.7.2.1(6) adds that employees on FWS are eligible to earn credit hours.

(56) Paragraphs 6.610.1.7.2.1(7), (8), (9), and (10) reinforce that, subject to managerial approval, FWS are available to full-time and part-time employees on all shifts. Part-time employees must work 32-64 hours a pay period and are not required to work all core hours. The actual hours and days of the week an employee may work will be determined on a case-by-case basis as requested and approved by the immediate supervisor, based on the balanced needs of the employee and the Service. Form 10911 is used to request, change, or cancel an AWS.

(57) Paragraphs 6.610.1.7.2.1.1 (1), (2), and (3) clarify the Flexitour with credit hour provisions, including fixed start and stop times, that requests for new or modified AWS (for bargaining unit employees) are subject to the provisions of the negotiated agreement, and that up to 3 credit hours may be earned on a workday and up to 10 on a nonworkday.

(58) Paragraph 6.610.1.7.2.1.2 adds the provisions of the new Gliding FWS, including the option to change start times each day. Requests for new or modified AWS (for bargaining unit employees) are subject to the provisions of the negotiated agreement, and up to 3 credit hours may be earned on a workday and up to 10 on a nonworkday. It also adds a reference to the Gliding FWS Guidance document.

(59) Paragraph 6.610.1.7.2.1.3 clarifies Maxiflex credit hour provisions (up to 2 credit hours may be worked on a workday and up to 10 on a nonworkday or non-core day) and requests for new or modified AWS (for bargaining unit employees) are subject to provisions of the negotiated agreement. It further clarifies the Maxiflex holiday provisions (i.e., employees receive 8 hours of pay for a holiday regardless of the number of hours in the scheduled TOD on that day). It also adds a reference to the Maxiflex FWS Guidance document.

(60) Paragraph 6.610.1.7.2.1.4, Credit Hours, was moved from the prior subsection 6.610.1.6.3.

(61) Paragraph 6.610.1.7.2.1.4(4) clarifies that all credit hours worked and used must be approved in advance by management. An employee's request will be approved if management determines that appropriate work is assigned, necessary, and available, and if management determines that the performance of such work at the time of the request is not rendered inappropriate based on logistical, safety and/or other factors such as availability of seating, security, utilities, or supervision. For bargaining unit employees, requests to earn and use credit hours, and approval of those requests by management, are covered by the provisions of the negotiated agreement.

(62) Paragraph 6.610.1.7.2.1.4(5) adds Gliding FWS (in addition to Flexitour with credit hours) as a new IRS FWS on which employees may earn a maximum of 3 credit hours on each regularly scheduled workday and up to 10 credit hours on a nonworkday (excluding holidays) within the established flexible time bands.

(63) Paragraphs 6.610.1.7.2.1.4(8) and (9) clarify credit hour provisions for Regular and Staggered work schedules.

(64) Paragraph 6.610.1.7.2.1.4(10) adds that members of the Senior Executive Service may not earn and accumulate credit hours on FWS.

(65) Paragraph 6.610.1.7.2.1.4(11) clarifies credit hours may only be worked and earned within the flexible time band established for the employee's shift. It adds that, in rare instances, and only when necessary and approved by Management, the flexible time bands may be temporarily extended to permit the earning of credit hours.

(66) Paragraph 6.610.1.7.2.1.4(14) clarifies that the earning and using of credit hours may not be manipulated to constructively alter or change an employee's TOD. Credit hours are not intended to be a regularly scheduled part of an employee's basic work requirement and, therefore, should not affect an employee's established TOD. Using credit hours to mimic a CWS would constitute a hybrid schedule, which is prohibited by OPM.

(67) Paragraph 6.610.1.7.2.1.4(21) was moved from the former 6.610.1.6.4 (Miscellaneous Guidance for AWS) subsection, to the Credit Hours subsection.

(68) Paragraphs 6.610.1.7.2.2(1) and (2) add that not all CWS are available to all IRS employees and provides references to the negotiated agreement for bargaining unit employees (including exhibits). Form 10911 is used to request, change, or cancel an AWS.

(69) Paragraph 6.610.1.7.2.2(2)b changes 4-10 to 4/10 and clarifies an employee may request a different regular day off (RDO) in each administrative workweek of the biweekly pay period. For example, an employee's RDO may be Tuesday of the first week of the biweekly pay period and Thursday of the second week of the biweekly pay period.

(70) Paragraph 6.610.1.7.2.2(4)a clarifies that changes to an employee's RDO may be requested and approved every other pay period.

(71) Paragraph 6.610.1.7.2.2(5) adds Gliding as one of the FWS (in addition to a Flexitour with credit hours or a Maxiflex) from which employees who convert to a 5/4-9 or 4/10 CWS shall be paid for their outstanding credit hour balances.

(72) Paragraph 6.610.1.7.3(1) clarifies criteria for removals from AWS.

(73) Paragraph 6.610.1.7.3(2) clarifies the example for employees who must convert their work schedule to accommodate for the hours of a training class.

(74) Paragraph 6.610.1.7.3(3) adds when new employees, or employees moving to a new position with different duties and training requirements, become eligible for AWS.

(75) Paragraph 6.610.1.7.4 adds Employee Resource Center (ERC) and Human Capital Office (HCO) website references for AWS.

(76) Editorial changes are made throughout to update division and branch names, references, hyperlinks, and terminology.

Effect on Other Documents

This IRM supersedes IRM 6.610.1 issued January 22, 2013.

Audience

All Operating Divisions and Functions

Effective Date

(07-30-2015)

Debra A. Popoli
Director, WorkLife, Benefits and Performance Division

6.610.1.1  (07-30-2015)
Overview

  1. This IRM provides policy guidance on hours of duty and work schedules for the IRS. As required, it will be supplemented by interim policy guidance periodically issued by an authorized official in the Human Capital Office. As this IRM is updated in the future, the interim guidance will be incorporated into it. The manual is organized for consistency along the general order of the regulations found in 5 CFR 610. Hyperlinks are included to access supporting documents and other information located on the IRS intranet and Office of Personnel Management (OPM) website. Unless otherwise indicated, the policies, authorities, procedures, and instructions contained in this IRM 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 IRM 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  (07-30-2015)
Definitions

  1. The following definitions are from 5 CFR 340, subparts B and D, 5 CFR 550.103, 5 CFR 551.104, 5 CFR 610.102, and OPM's Handbook on Alternative Work Schedules, at: http://www.opm.gov/policy-data-oversight/pay-leave/reference-materials/handbooks/alternative-work-schedules/.

    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 Work Schedules (FWS) and Compressed Work Schedules (CWS).

    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 charging leave, previously earned credit hours, previously earned compensatory time off, holiday hours, time off as an award, or excused absence.

    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. See IRM 6.610.1.7.2.2.

    6. Core Hours - The time periods during the workday, workweek, or pay period that employees on FWS are required to be present for work or to account for by charging leave, previously earned credit hours, previously earned compensatory time off, etc. For employees on day shift FWS, the core hours are from 9:30 a.m. to 2:30 p.m.

    7. Credit Hours - Any hours within an FWS 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 another workday.

    8. Excused Absence (Administrative Leave) - An authorized absence from duty without loss of pay or charge to leave. Excused absence is not leave. However, the term "administrative leave," while not officially recognized in legislation or regulations, is used to document excused absence for the purpose of time and attendance (T&A) reporting. Employees granted excused absence charge the time to the appropriate administrative leave Single Entry Time Reporting (SETR) system Organization Function Program (OFP) codes.

    9. Flexible Time Bands - The ranges of time within which employees on FWS must choose their start and stop times and earn credit hours consistent with the duties and requirements of their positions. For employees on day shift FWS, the flexible time band is from 6:00 a.m. to 8:30 p.m.

    10. Flexible Work Schedules (FWS) - Work schedules that allow employees to determine a schedule within established limits. IRS-approved FWS include Flexitour with Credit Hours, Gliding, and Maxiflex; however, some of these FWS are not available to all IRS employees. See IRM 6.610.1.7.2.1. FWS allows employees to select start and stop times within designated flexible time bands. Once selected, the hours are fixed (with the exception of Gliding FWS) until an opportunity is provided to request a different AWS and/or change in start and stop times. Employees on FWS are eligible to earn credit hours.

    11. 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 Maxiflex and CWS, 80 hours in a pay period on the days specified within the pay period.

    12. Intermittent Employees - Employees who have no regularly assigned work schedule and no prescheduled TOD. Intermittent work schedules are appropriate only when the nature of the work is sporadic and unpredictable such that a TOD cannot be regularly scheduled in advance. Business units may schedule an intermittent employee’s work for a maximum of 2 consecutive pay periods without changing his or her work schedule to full-time or part-time.

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

    14. 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 that there are limited exceptions to the general definition of part-time employment in 5 CFR 340.202 and 5 USC 3402(a)(3). 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.

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

    16. 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 5 workdays, generally Monday through Friday, and with 2 consecutive non-workdays. Each day's TOD is the same. Employees on regular work schedules are not eligible to earn credit hours.

    17. 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.

    18. Staggered Work Schedules - Regular 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 an FWS.

    19. Standard Tours of Duty - The standard basic workweek throughout the IRS consists of 5 consecutive 8-hour workdays, Monday through Friday, in each administrative workweek.

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

    21. Workday - The period between the commencement of the principal activities that an employee is engaged to perform on a given day, and the cessation of the principal activities for that day. All time spent by an employee in the performance of such activities is hours of work. The workday is not limited to a calendar day or any other 24-hour period (e.g., night or swing shifts).

6.610.1.2.2  (07-30-2015)
Authorities

  1. Delegation Order 6-11, Hours of Work, at: http://www.irs.gov/pub/foia/ig/spder/RAS-01-1014-2023%5b1%5d.pdf, delegates authority to all managers for employees under their supervision, to:

    1. Establish tours of duty (including flexible and compressed work schedules);

    2. Establish part-time work schedules;

    3. Establish a basic 40-hour administrative workweek on 5 days other than Monday through Friday when necessitated by operating requirements; and

    4. Establish special tours of duty for educational purposes.

  2. Delegation Order 6-13, Authority to Certify Time and Attendance Records, delegates authority to certify time and attendance (T&A) records.

  3. The above authorities must be in accordance with applicable statutes, executive orders, regulations, and policies.

6.610.1.2.3  (07-30-2015)
Establishing and Recording the Tour of Duty

  1. An employee's tour of duty (TOD) must be documented, identifying the calendar days and hours of the day, and made a matter of record. The TOD must be documented on the official Single Entry Time Reporting (SETR) T&A record. If the TOD 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 TOD 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, Computation of Overtime Pay for FLSA Exempt Employees, at: http://irm.web.irs.gov/Part6/Chapter550/Section1/IRM6.550.1.asp#6.550.1.1.8 and IRM 6.550.1.1.9., Computation of Overtime Pay for FLSA Non-Exempt Employees, at: http://irm.web.irs.gov/Part6/Chapter550/Section1/IRM6.550.1.asp#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 TOD. Compensation for irregular or occasional overtime is referenced in IRM 6.550.1.1.10, Compensatory Time Off in Lieu of Overtime Pay for FLSA Exempt Employees, at: http://irm.web.irs.gov/Part6/Chapter550/Section1/IRM6.550.1.asp#6.550.1.1.10.

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

6.610.1.2.4  (07-30-2015)
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 factors such 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 employment ceiling considerations.

  2. All changes in work schedules and/or start and stop times, whether permanent or temporary, must be documented and made a matter of record in the Single Entry Time Reporting (SETR) system. For bargaining unit employees, consult the negotiated agreement regarding work schedule and/or start and stop time changes.

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

  4. For part-time employees, changes in the number of part-time work hours that are effective for more than 2 consecutive pay periods must be documented on Standard Form 50, Notification of Personnel Action. See IRM 6.340.1.5.3, Other Program Information, at: http://irm.web.irs.gov/link.asp?link=6.340.1.5.3 for additional information regarding increasing or decreasing part-time employees' TODs.

6.610.1.2.5  (07-30-2015)
Variations to the Standard Work Schedule

  1. Tours of duty necessitated by operating conditions - TODs 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 TODs should provide for the same hours of work for each day, and for 2 consecutive days off in each administrative workweek.

  2. Religious conviction - Employees may request a variance to their TODs due to religious observances 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. 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. For information regarding compensatory time off for specific religious observances, see IRM 6.550.1.7.1, Compensatory Time Off for Religious Observances - Overview, at: http://irm.web.irs.gov/Part6/Chapter550/Section1/IRM6.550.1.asp#6.550.1.7.1.

6.610.1.2.6  (07-30-2015)
Variations of Work Schedules for Educational Purposes

  1. A special TOD 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;

    3. The rearrangement of the employee’s TOD will not appreciably interfere with the accomplishment of work required to be performed or the work accomplishment of other employees; and

    4. No additional costs for personal services will be incurred; i.e., result in additional costs to the Service.

  2. An employee on a work schedule established for his or her educational tour under authority of 5 USC 6101(a)(4) is not subject to the requirements of a schedule established under other authority. Therefore, the core hour and flexible time band requirements of a flexible work schedule (FWS) authorized under 5 USC 6122 would not apply. However, an employee on a FWS (Flexitour with credit hours, Gliding, or Maxiflex) who is also on a work schedule established for an educational tour may earn and use credit hours.

  3. The employee may not receive any premium pay as a result of the special TOD 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.

  4. The authority to approve special TODs for educational purposes is delegated to all managers for employees under their supervision, in accordance with Delegation Order 6-11, Hours of Work, at:http://www.irs.gov/pub/foia/ig/spder/RAS-01-1014-2023%5b1%5d.pdf.

6.610.1.2.7  (07-30-2015)
Travel During Duty Hours

  1. As provided by 5 CFR 610.123, Travel on official time, to the extent practicable, an employee will not be required to travel during non-duty hours. 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 not eligible for overtime may be granted compensatory time off for travel that is 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.

  3. When an employee travels on a regular workday and the travel requires fewer hours than are in the employee's TOD hours for the day, the employee must fulfill the remainder of the basic work requirement for that day by completing assigned work and/or charging leave, previously earned credit hours, previously earned compensatory time off, etc. See IRM 6.610.1.2.1(1)d.

6.610.1.2.8  (07-30-2015)
Lunch (or Meal Period) and Breaks

  1. Lunch or meal period: An approved period of time (normally 30 minutes, 45 minutes, or 1 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 the availability and convenience of eating establishments. A lunch or meal period is typically scheduled approximately midway through an employee’s workday.

    1. Employees whose daily TOD is for more than 6 hours are required to include an unpaid lunch or meal period in their daily TOD.

    2. Employees who work a 6-hour daily TOD are not required to include an unpaid lunch or meal period in their daily TOD. However, 6-hour daily TOD employees may choose to take an unpaid 30-minute lunch or meal period, and their TODs will be permanently extended by 30 minutes to 6 1/2 hours.

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

  2. Break: 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.

    1. Employees who work a 6-hour daily TOD (with no unpaid lunch or meal period) receive one 15-minute paid break. Employees who work a 6-hour daily TOD, who have chosen to include a 30-minute unpaid lunch or meal period (thereby permanently extending their TOD to 6 1/2 hours), also receive one 15-minute paid break.

    2. Employees who work an 8-hour daily TOD receive two 15-minute breaks during the workday in addition to their required unpaid lunch or meal period.

    3. Authorized breaks may be taken in 5-minute increments by employees who perform repetitive movements and shall not exceed the total time provided for each break.

  3. Breaks, or lunch or meal periods may not be aggregated or used to shorten or otherwise change employees' TODs. As such, breaks, or lunch or meal periods may not be authorized at the beginning or end of employees' TODs.

  4. Combining a lunch or meal period with authorized paid breaks 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  (07-30-2015)
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. Per 5 USC 6104, employees are entitled to a day of pay when prevented from working solely because of the occurrence of a legal public 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/policy-data-oversight/snow-dismissal-procedures/federal-holidays/#url=Overview.

  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 TOD (40-hour/5-day week) and employees on FWS (i.e., Flexitour with credit hours, Gliding, 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 TOD 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 paid time off (e.g., leave, previously earned credit hours, or previously earned compensatory time off). 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 on compressed work schedules (CWS) (5/4-9 and 4/10) 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 only when the holiday falls on a day when they would otherwise be required to work. Part-time employees who are excused from work on a holiday receive 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 TOD and are not entitled to pay for the holiday.

  7. Holidays do not affect setting of the basic workweek. 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. The 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 entitled to an ILOH only when it falls on a regularly scheduled workday. They are not entitled to an ILOH when it falls on a nonworkday. For example, when the holiday falls on a Saturday and the ILOH is Friday, a part-time employee will be entitled to the ILOH if regularly scheduled to work on 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 that encompasses 2 calendar days, the holiday is observed for the entire TOD. For example, for a night shift that begins at 8:00 p.m. and ends at 4:30 a.m. the following day, the entire shift (workday) is considered the holiday, and the holiday is posted into the timekeeping system on the workday in which it commences).

  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  (07-30-2015)
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 prior to the holiday (e.g., Monday is the administratively scheduled "Saturday" for an employee on a Wednesday – Sunday TOD. 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 following the holiday (e.g., Tuesday is the administratively scheduled "Sunday" for an employee on a Wednesday – Sunday TOD. 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). For example, an employee on a 5/4-9 CWS 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 severe 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  (07-30-2015)
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 (e.g., leave, compensatory time off, compensatory time off for travel, or credit hours) on their scheduled workdays either immediately before or immediately after the holiday in order to be entitled to their regular pay for that holiday. 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. A full-time employee, in a nonpay status (e.g., LWOP, furlough, suspension or AWOL) immediately preceding or following a holiday, must be in pay status at the end of the workday before or at the beginning of the workday after the holiday, to receive pay for the holiday. Thus, when an employee is in a nonpay status on both the last workday preceding a holiday and the first workday following the holiday, the employee is generally not entitled to pay for the holiday.

    2. 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.

    3. 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 was 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., LWOP, furlough, suspension, or AWOL) in a pay status solely to enable them to receive pay for the holiday. 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  (07-30-2015)
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 is excused absence and is not leave. However, the term "administrative leave," while not officially recognized in legislation or regulations, is used to document excused absence for the purpose of T&A reporting. Employees granted excused absence charge the time to the appropriate administrative leave SETR Organization Function Program (OFP) codes. Information regarding OFP codes for administrative leave (excused absence) may be found in the Commonly Used SETR OFP Code document at: https://portal.ds.irsnet.gov/sites/ERCDocs/2002/AWSS/PS/Timekeeping/SETROFPCodes.pdf.

  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., severe weather); or

    3. It is in the public interest to relieve employees from work to participate in civil activities, which the Government is interested in encouraging (e.g., 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 Management's ability to require the presence of an employee, should Management determine the employee's services are necessary.

6.610.1.3.1  (07-30-2015)
Excused Absence and Administrative Dismissal - Approval 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 establishes that Senior Commissioner Representatives/Commissioner Representatives and executives serving as Senior Commissioner Representatives have the delegated authority to close offices and dismiss employees for short periods due to severe 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 establishes the delegated authority to approve brief absences from duty without loss of pay or charge to leave.

6.610.1.3.2  (07-30-2015)
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 or make reasonable efforts to report. The standard day shift start time for employees on Gliding work schedules is considered 7:30 a.m. for this purpose. 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: Employees scheduled to use compensatory time off or credit hours post excused absence until the delayed arrival time and post the compensatory time off or credit hours for the remainder of the day. Compensatory time off and credit hours are not considered paid leave for this purpose.

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

    3. Employees at an alternate worksite (e.g., telework site) who experience an emergency situation (e.g., power outage) which has not impacted the ODS must contact their manager as soon as practical. Employees may be directed to report to the ODS 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.

    5. Nonbargaining unit employees whose organization has an Emergency Telework Policy in place are expected to telework in office closure situations provided they have a telework agreement and a signed Emergency Telework addendum on file. The provisions of each organization's Emergency Telework Policy should be followed.

  2. When the ODS 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 that will be considered upon reviewing the request are:

    1. Availability of telework;

    2. Whether or not the employee's residence is outside the normal commuting area;

    3. Mode of transportation typically used by the employee;

    4. Efforts by the employee to report to work;

    5. Success of other employees similarly situated;

    6. Physical disability of the employee; and

    7. Local travel restrictions.

    Optional 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/f10837--2012-02-00.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. An employee requesting such excused absence will be requested to provide an explanation and/or documentation in support of the claim. Factors that will be considered are:

    1. Nature of the personal emergency;

    2. Efforts by the employee to come to work;

    3. Local travel restrictions;

    4. Other employees in similar situations; and

    5. The availability of other options such as telework or reporting another post of duty (POD) on a temporary basis.

    Optional 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/f10837--2012-02-00.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, as follows:

    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; and

    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  (07-30-2015)
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 on Federal and State election days 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. Employees will not be approved for more than 4 hours of excused absence for voting purposes. There may be rare situations, however, where an employee’s polling 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 polling 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. State laws may grant a different amount of excused absence for voting; however, these do not apply to Federal employees.

  2. Requests for excused absence to vote must be submitted to the immediate manager in advance. Managers may request that employees identify their TOD, the time the polls open and close, and why excused absence is needed in order to be able to vote. Employees on a Gliding FWS will notify their manager at least 24 hours (1 business day) in advance of the actual voting day to let him or her know what their TOD hours will be on the actual voting day. The appropriate amount of excused absence will then be determined.

6.610.1.3.4  (07-30-2015)
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, may be granted up to 4 hours of excused absence (administrative leave) for recuperative purposes. In addition, excused absence may be granted for reasonable travel time to and from the donation site and for the time it takes to actually give blood. Excused absence is only granted for time that coincides with the employee's normal tour of duty. Total excused absence is limited to the remaining scheduled hours of duty on the day of donation.

    1. Full-time and part-time employees may be granted up to 4 hours of excused absence immediately following the donation for recuperative purposes, but 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). Though excused absence must generally be taken immediately following the blood donation, with supervisory approval, the recuperative time may be taken later in the day that the blood is donated rather than immediately after the donation, if necessary. Employees may not use this excused absence in advance of their blood donation as its intent is for recuperation.

    2. 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.

    3. When bloodmobiles are available locally, employees should be encouraged to make donations at the office instead of blood donor centers.

    4. 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  (07-30-2015)
Bone Marrow or Organ Donation

  1. In accordance with 5 USC 6327, employees are entitled to bone marrow or organ donation leave without charge to sick and/or annual leave or loss of pay, as follows:

    1. Bone Marrow - Employees will be granted up to 7 workdays (up to 56 hours) of bone marrow leave each calendar year for bone marrow donations.

    2. Organ Donor - Employees will be granted up to 30 workdays (up to 240 hours) of organ donation leave each calendar year to serve as organ donors.

  2. Bone marrow or organ donation leave is a separate category of leave and is not to be confused with sick and/or annual leave (or any other types of leave).

  3. The maximum bone marrow or organ donation leave authorized 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.

  4. Medical documentation must be submitted in advance of the bone marrow or organ donation and support the request for leave. 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.

  5. For medical procedures and recuperation requiring absences longer than the bone marrow or organ donation leave allowed, employees may request additional time off in the form of:

    1. Sick and/or annual leave;

    2. Advanced sick and/or advanced annual leave;

    3. Donated leave under the Leave Sharing Program (if program requirements are met); and/or

    4. LWOP under the Family Medical Leave Act (if requirements are met).

  6. Employees who have bone marrow removed and stored for their own future use are not considered donors, and they are not entitled to the 7 workdays of bone marrow leave.

6.610.1.3.6  (07-30-2015)
Tests, Assessments, Interviews, and Medical Examinations

  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 (TOD), 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, previously earned compensatory time off, previously earned credit hours, or LWOP.

  4. Employees required by the Service to undergo a medical examination or testing remain in duty status (i.e., are excused without charge to leave or loss of pay) during the time needed for such purpose.

  5. Employees in nonwork status will not be placed in work status to take or undergo tests, assessments, interviews, evaluative processes, or medical examination or testing.

6.610.1.3.6.1  (07-30-2015)
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, Certified Government Financial Management (CGFM), 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  (07-30-2015)
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 (excused absence) must be done consistently. For more information, see the Equity, Diversity, and Inclusion (EDI) web page at http://edi.web.irs.gov/emp-orgs.html, the HCO Employee Organizations web page at http://hco.web.irs.gov/devtrain/PROGADMIN/emporg.html, and IRM 6.610.1.3.13(1)d.

6.610.1.3.9  (07-30-2015)
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. If activities associated with the relocation cannot be conducted outside the employee’s regular working hours, an employee may be granted excused absence 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 POD (if a house-hunting trip was not authorized); sale of property; transportation and delivery of household goods; and securing utilities, driver's license, and automobile tags.

6.610.1.3.10  (07-30-2015)
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;

    2. The employee is rated fully successful or above;

    3. 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; and

    4. 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/emp-orgs.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  (07-30-2015)
Job-Related Injury

  1. Employees who sustain work-related injuries are generally granted excused absence (administrative leave) from work on the day of the accident to seek medical attention and for documented disability purposes. The Federal Employees' Compensation Act (FECA) provides that injured employees' regular pay may be continued for a period not to exceed 45 calendar days for absences due to a work-related disability and/or to seek medical treatment immediately following the injury. This is called continuation of pay (COP). COP starts the first day of absence following the date of injury, unless the injury occurs prior to an employee's tour of duty (TOD), in which case, COP is charged on the date of injury. COP has specific eligibility requirements. For additional information regarding COP and other matters relative to job-related injuries, see IRM 6.800.1, Employee Benefits, Workers' Compensation Program, at: http://irm.web.irs.gov/link.asp?link=6.800.1.

6.610.1.3.12  (07-30-2015)
Return From Active Military Duty

  1. In accordance with Executive Order 13223, employees who return from active military service in support of the Overseas Contingency Operations (OCO) (formerly known as the Global War on Terrorism), are entitled to one occurrence of 5 days of excused absence in a 12-month period for 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 OCO. A new 12-month period begins after the first use of the excused absence. Detailed information regarding the requirements and procedures may be found on OPM's website in Fact Sheet: 5 Days of Excused Absence for Employees Returning from Active Military Duty, at:http://www.opm.gov/policy-data-oversight/pay-leave/leave-administration/fact-sheets/5-days-of-excused-absence-for-employees-returning-from-active-military-duty/.

6.610.1.3.13  (07-30-2015)
Other Situations Where Excused Absence Is Authorized

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

    1. IRS Retirement Planning Programs - 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. Benefits Counseling - 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. Employee Assistance Program (EAP) - Employees may be granted a limited amount of excused absence to meet with an EAP counselor. Employees may be allowed up to four, 1-hour sessions, plus travel time per calendar year. Also see IRM 6.800.3.6, Using Administrative Leave for EAP Services, at:http://irm.web.irs.gov/Part6/Chapter800/Section3/IRM6.800.3.asp.

    4. Self-Directed Training - 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 Management 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. This 16 hours of excused absence may include time to attend employee development opportunities presented at Employee Organization (EO) conferences per IRM 6.610.1.3.8.

    5. Flu Shots - Employees will be granted excused absence to receive flu shots provided by IRS, 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. Labor Recognition Week - Subject to the provisions of the negotiated agreement, bargaining unit employees may be granted up to 1 hour of administrative time annually to participate in Labor Recognition Week activities, consistent with workload and staffing needs.

6.610.1.4  (07-30-2015)
59 Minutes of Administrative Time

  1. If an employee is unavoidably or necessarily absent for less than one hour, or tardy, the first-line manager may excuse him or her without charge to leave if caused by circumstances beyond the employee's control (see 5 CFR 630.206, Minimum Charge, and IRM 6.630.1.18, Administrative Leave (Excused Absence), at: http://irm.web.irs.gov/Part6/Chapter630/Section1/IRM6.630.1.asp#6.630.1.18). 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  (07-30-2015)
Regular Work Schedules

  1. A Regular work schedule is a traditional work schedule that requires full-time employees to work five 8-hour workdays (totaling 40 hours per week and 80 hours per pay period), generally Monday through Friday, with 2 consecutive nonworkdays. Each day's tour of duty (TOD) is the same. This schedule may also be referred to as a straight-8 work schedule. Employees on regular work schedules are not eligible to earn credit hours.

  2. A Staggered work schedule is a variation of the regular work schedule that allows employees to have different preset start times each day. Employees on staggered work schedules are not eligible to earn credit hours.

6.610.1.7  (07-30-2015)
Alternative Work Schedules (AWS)

  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 use Flexible Work Schedules (FWS) and Compressed Work Schedules (CWS) to the extent that they are feasible and cost effective, and where operational requirements will permit.

  3. Bargaining unit employees on FWS or CWS must adhere to requirements agreed upon in the current negotiated agreement.

6.610.1.7.1  (07-30-2015)
Coverage and Definitions

  1. The following guidance applies to all IRS employees who have been approved to work FWS or CWS that have been established under 5 USC Chapter 61, subchapter II, Flexible and Compressed Work Schedules and, for bargaining unit employees, as negotiated in accordance with 5 USC 6130. For bargaining unit employees, requests for a new or modified AWS are subject to the provisions in the negotiated agreement. For nonbargaining unit employees, managers have greater flexibility in approving the benefit, deciding the parameters around the approval, and modifying or terminating AWS.

  2. The terms defined at 5 USC 6121 apply with regard to FWS and CWS.

6.610.1.7.2  (07-30-2015)
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.

6.610.1.7.2.1  (07-30-2015)
Flexible Work Schedules (FWS) and Credit Hours - Overview

  1. All FWS are comprised of two parts:

    1. Core hours and days during which an employee must be present for work; and

    2. Flexible hours during which employees may choose their start and stop times.

  2. All FWS allow employees to determine a schedule within established limits. Employees may select start and stop times every 15 minutes, on the hour, quarter hour, half hour, or three-quarter hour (e.g., 7:00 a.m., 7:15 a.m., 7:30 a.m., 7:45 a.m.), within their designated flexible time bands. Except for employees on Gliding FWS, once a FWS is selected, the hours are fixed until an opportunity is provided to request a different AWS and/or a change in start and stop times. For bargaining unit employees, requests for a new or modified AWS are subject to the provisions in the negotiated agreement.

  3. Theflexible time bands are the ranges of time within which employees on FWS must choose their start and stop times and earn credit hours consistent with the duties and requirements of their positions. For employees on day shift FWS, the flexible time band is from 6:00 a.m. to 8:30 p.m., with core hours from 9:30 a.m. to 2:30 p.m. Core hours are the hours within a TOD that employees on FWS are required to work or account for by the charging of leave, previously earned credit hours, previously earned compensatory time off, etc.

  4. Employees on FWS that include night work (6:00 p.m. to 6:00 a.m.) are not eligible to earn night pay differential if:

    1. The flexible time bands plus core hours offer at least 8 hours of work time between 6:00 a.m. and 6:00 p.m.; and

    2. The employees voluntarily choose a start time that would end the workday after 6:00 p.m.

  5. The approved IRS FWS are Flexitour with credit hours, Gliding, and Maxiflex. Some of these FWS are not available to all IRS employees. Bargaining unit employees should see the negotiated agreement and the AWS Exhibits therein for the FWS available to them.

  6. Employees on FWS are eligible to earn credit hours in accordance with their specific type of FWS. Additional information on credit hours follows in IRM 6.610.1.7.2.1.4.

  7. Subject to management approval, FWS are available to full-time and part-time employees on all shifts (day, swing, and night), with start and stop times for day shift employees between 6:00 a.m. and 8:30 p.m.

  8. Part-time employees must work 32-64 hours per pay period and are not required to work all core hours.

  9. The actual hours and days of the week an employee may work will be determined on a case-by-case basis as requested by the employee and approved by the immediate supervisor based on the balanced needs of both the employee and the Service. Bargaining unit employees are subject to the provisions in the negotiated agreement.

  10. Form 10911, Alternative Work Schedule & Staggered Work Schedule Request at:http://core.publish.no.irs.gov/forms/internal/pdf/f10911--2012-05-00.pdf, is used to request, change, or cancel an AWS.

6.610.1.7.2.1.1  (07-30-2015)
Flexitour with Credit Hours

  1. Full-time employees have a basic work requirement of 8 hours each day, 40 hours each week, and 80 hours in a biweekly pay period. Employees must choose their start times, include the mandatory core hours, and choose their stop times. For example, a day shift employee starts between 6:00 a.m. and 9:30 a.m., works the mandatory core hours of 9:30 a.m. to 2:30 p.m., and works the remaining hours in the TOD. Once the schedule is approved, the hours are fixed, and employees have the same start and stop times for all 10 workdays in a biweekly pay period until an opportunity is provided to request a different AWS and/or a change in start and stop times.

  2. For bargaining unit employees, requests for a new or modified AWS are subject to the provisions in the negotiated agreement.

  3. Employees 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. Employees may earn up to 3 credit hours on a workday and 10 credit hours on a nonworkday. Once earned, credit hours may be used (with managerial approval) to vary the length of the workweek or another workday. Additional information on credit hours follows in IRM 6.610.1.7.2.1.4.

6.610.1.7.2.1.2  (07-30-2015)
Gliding

  1. Full-time employees have a basic work requirement of 8 hours each day, 40 hours each week, and 80 hours in a biweekly pay period. Without prior notice to their managers, employees may change their start times each day within their designated flexible time bands. Gliding employees must work the mandatory core hours. For example, a day shift employee starts between 6:00 a.m. and 9:30 a.m., works the mandatory core hours of 9:30 a.m. to 2:30 p.m., and works the remaining hours in the TOD. Once the schedule is approved, it will continue until an opportunity is provided to request a different AWS. For bargaining unit employees, requests for a new or modified AWS are subject to the provisions in the negotiated agreement.

  2. Employees 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. Employees may earn up to 3 credit hours on a workday and 10 credit hours on a nonworkday. Once earned, credit hours may be used (with managerial approval) to vary the length of the workweek or another workday. Additional information on credit hours follows in IRM 6.610.1.7.2.1.4.

  3. Additional information on Gliding work schedules can be found at: http://hco.web.irs.gov/pdf/GlidingFWSGuidance-092812.pdf.

6.610.1.7.2.1.3  (07-30-2015)
Maxiflex

  1. Full-time employees have a basic work requirement of 80 hours in a biweekly pay period.

  2. Maxiflex schedules are limited to a maximum of 10 hours per day toward meeting the basic work requirement.

  3. Employees must choose their start times, include the mandatory core hours, and choose their stop times. For example, a day shift employee starts between 6:00 a.m. and 9:30 a.m., works the mandatory core hours of 9:30 a.m. to 2:30 p.m., and works the remaining hours in the TOD. Once the schedule is approved, the hours are fixed until an opportunity is provided to request a different AWS and/or a change in start and stop times. For bargaining unit employees, requests for a new or modified AWS are subject to the provisions in the negotiated agreement.

  4. An employee may have different start times each day that are preset in advance.

  5. 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 in accordance with their designated flexible time bands, consistent with the duties and requirements of their positions. For example, the first week of the pay period, an employee works 8 hours Monday through Thursday and 6 hours on Friday (38 hours). The second week of the pay period, an employee works 6 hours on Monday and 9 hours Tuesday through Friday (42 hours).

  6. Full-time employees must work the mandatory core hours on at least 8 of 10 workdays in a biweekly pay period. In other words, employees are limited to a maximum of 2 non-core workdays in a biweekly pay period. For example, a day shift employee requests a schedule that includes the mandatory core hours of 9:30 a.m. to 2:30 p.m. on 8 workdays in the biweekly pay period. The employee's remaining 2 days consist of one nonworkday and one workday that does not include all the mandatory core hours.

  7. Employees 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. Maxiflex employees may earn up to 2 credit hours on a workday and 10 credit hours on a nonworkday or non-core day within the established flexible time bands. Once earned, credit hours may be used (with managerial approval) to vary the length of the workweek or another workday. Additional information on credit hours follows in IRM 6.610.1.7.2.1.4.

  8. Pursuant to 5 USC 6124, Maxiflex employees receive 8 hours of pay on a holiday regardless of the number of hours in the employee's scheduled TOD on that day. See IRM 6.610.1.2.9(3).

  9. Additional information on Maxiflex and work schedule examples can be found at: http://hco.web.irs.gov/pdf/MaxiflexFWSGuidance.pdf.

6.610.1.7.2.1.4  (07-30-2015)
Credit Hours

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

  2. Only employees on FWS may earn credit hours. Employees on 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. An employee's request will be approved if management determines that appropriate work is assigned, necessary, and available, and if management determines, that the performance of such work at the time requested, is not rendered inappropriate based on logistical, safety and/or other factors such as availability of seating, security, utilities, or supervision. For bargaining unit employees, requests to earn and use credit hours, and approval of those requests by management, are covered by the provisions of the negotiated agreement.

  5. Employees on a Flexitour with credit hours or Gliding 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) within the established flexible time bands.

  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 or non-core day (excluding holidays) within the established flexible time bands.

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

  8. Employees on a Regular work schedule (straight-8) are not eligible to earn credit hours.

  9. Employees on a Staggered work schedule are not eligible to earn credit hours.

  10. Members of the Senior Executive Service (SES) may not earn and accumulate credit hours on FWS.

  11. The hours during which an employee elects to work and earn credit hours must be outside of his or her basic work requirement. Credit hours may only be worked and earned within the flexible time bands established for the employee's shift, which for day shift employees is between 6:00 a.m. and 8:30 p.m. A day shift 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 flexible time bands. However, in rare instances and when necessary and approved by Management, the flexible time band may be temporarily extended to permit the earning of credit hours.

  12. 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.

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

  14. The earning and using of credit hours may not be manipulated to constructively alter or change an employee's TOD. Credit hours are not intended to be a regularly scheduled part of an employee's basic work requirement and, therefore, should not affect an employee's established TOD. Using credit hours to mimic a CWS would constitute a hybrid schedule, which is prohibited by OPM.

  15. 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.

  16. 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.

  17. An employee may not earn credit hours during the hours of his or her regularly scheduled duty hours while on excused absence.

  18. 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.

  19. Night pay differential 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 differential is only authorized for work performed at night during an employee’s regularly scheduled TOD.

  20. 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 TOD.

  21. If a full-time employee is no longer subject to an FWS (e.g., Federal employment ends, transfers to another agency, converts to a CWS), 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 an FWS.

6.610.1.7.2.2  (07-30-2015)
Compressed Work Schedules (CWS)

  1. All 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. Some of these CWS are not available to all IRS employees. Bargaining unit employees should see the negotiated agreement and the AWS Exhibits therein for the CWS available to them.

  2. Form 10911, Alternative Work Schedule & Staggered Work Schedule Requesthttp://core.publish.no.irs.gov/forms/internal/pdf/f10911--2012-05-00.pdf is used to request, change, or cancel an AWS.

    1. 5/4-9 - Under 5/4-9, a full-time employee is scheduled to work 8 workdays of 9 hours each and 1 workday of 8 hours each, with 1 nonworkday (regular day off (RDO)) on the same day of 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 4 workdays of 10 hours each in both workweeks of the biweekly pay period to complete the basic work requirement of 80 hours per biweekly pay period. An employee may request a different RDO in each administrative workweek of a biweekly pay period (e.g., an employee's RDOs may be Tuesday of the first week and Thursday of the second week).

  3. 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.

  4. CWS are fixed work schedules which means that once established, the arrival and departure times, as well as the RDOs, may not vary. However, under limited circumstances, employees may request to change their RDO if the following provisions are met:

    1. The request to change the 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 every other pay period.

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

  5. Employees on CWS are not permitted to earn or use credit hours. Full-time employees who convert from a Flexitour with credit hours, Gliding, 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.

6.610.1.7.3  (07-30-2015)
Miscellaneous Guidance for AWS

  1. To participate in AWS, employees 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 a nonbargaining unit employee has been assigned a current rating of record of less than "Fully Successful" or "Met" , his or her manager may remove the employee from his or her current AWS. For bargaining unit employees, removals from AWS are subject to the provisions in the negotiated agreement.

  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 5-day training class with an 8:00 a.m. to 4:30 p.m. schedule, the employee must, prior to the beginning of the pay period, convert to another work schedule for the entire pay period that accommodates the hours of the training class.

  3. New employees or employees moving to a new position, with different duties and training requirements, must successfully complete initial formal training prior to becoming eligible for AWS. However, once initial formal training is successfully completed, and if not prevented by the schedule for on-the job instruction (OJI), the employee may request and begin an AWS if approved by the manager.

6.610.1.7.4  (07-30-2015)
Additional Guidance on Alternative Work Schedules (AWS)

  1. Additional guidance on AWS can be found on the ERC and 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/, which contains additional information regarding FWS and CWS, including specific guidance on credit hours and Sunday premium pay.

    3. Employee Resource Center (ERC) AWS guidance at: http://erc.web.irs.gov/Displayanswers/Question.asp?FolderID=3&CategoryID=2.

    4. The Human Capital Office (HCO) Hours of Duty web page at: http://hco.web.irs.gov/CompBenefits/compleave/HoursofDuty.asp.

    5. Gliding FWS Guidance document at: http://hco.web.irs.gov/pdf/GlidingFWSGuidance-092812.pdf.

    6. Maxiflex FWS Guidance document at: http://hco.web.irs.gov/pdf/MaxiflexFWSGuidance.pdf.


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