6.630.1  IRS Absence and Leave (Cont. 1)

6.630.1.8  (03-15-2013)
Family and Medical Leave Act (FMLA)

  1. 5 USC 6381 through 6387, 5 CFR 630, subpart L provides regulatory requirements and prescribes an entitlement to a total of 12 administrative workweeks of FMLA unpaid leave during any 12-month period for certain family and medical needs. The coverage, conditions for invoking, requirements, benefits, and protections are also described in 5 CFR 630, subpart L.

6.630.1.8.1  (03-15-2013)
FMLA – Description

  1. Permits full-time employees to use:

    1. Twelve (12) administrative workweeks (480 hours for full-time employees) of FMLA unpaid leave during any 12-month period to take care of specified family and medical needs.

    2. These 12 administrative workweeks do not include holidays and non-workdays.

  2. Part-time employees are eligible for a prorated amount of FMLA unpaid leave. For a part-time employee, the amount of FMLA unpaid leave granted may not exceed an amount equal to 12 times the average number of hours in his or her scheduled TOD each week (e.g., 20/hrs. a week X 12 = 240 total, thus an employee who works 20 hours a week may not be granted more than 240 hours).

  3. For information regarding FMLA unpaid leave for family of service members, see IRM 6.630.1.16.

6.630.1.8.2  (03-15-2013)
FMLA – Eligibility

  1. Any male or female employee covered by the Federal leave system who has completed 12 consecutive or nonconsecutive months of Federal service is eligible. Excluded are employees serving under temporary appointments with a time limitation of 1 year or less and intermittent employees.

6.630.1.8.3  (01-21-2014)
FMLA – Definitions

  1. Family Member:

    1. Spouse – A partner in any legally recognized marriage, regardless of the employee's state of residency. Also, includes common law marriages in States where they are recognized. This definition does not include unmarried domestic partners of the same or opposite sex or unrecognized common law relationships.

    2. Son/Daughter – A biological, adopted or foster child; a step child; a legal ward; or a child of a person standing in loco parentis who is under 18 years of age or 18 years or older and incapable of self-care because of mental or physical disability.

    3. Parent – The biological parent or an individual who stands or stood in loco parentis to an employee when the employee was a child.

    4. In Loco Parentis – Individual who has day-to-day responsibility for the care and financial support of a child or, in the case of an employee, who had such responsibility for the employee when the employee was a child. A biological or legal relationship is not necessary.

  2. Serious Health Condition – An illness, injury, impairment, or physical or mental condition that involves:

    1. Hospital Care – Inpatient care (overnight stay) in a hospital, hospice, or other residential medical care facility, including any period of incapacity or subsequent treatment in connection with such inpatient care; or

    2. Absence Plus Treatment – A period of incapacity of more than 3 consecutive calendar days (including any subsequent treatment or period of incapacity relating to the same condition), that also involves:

      • Treatment two or more times by a health care provider; or

      • Treatment by a health care provider on at least one occasion which results in a regimen of continuing treatment (e.g., a course of prescription medication or therapy) under the supervision of the health care provider; or

    3. Pregnancy – Any period of incapacity due to pregnancy, childbirth, or for prenatal care; or

    4. Chronic Conditions Requiring Treatments – A chronic condition which requires periodic visits for treatment by a health care provider, continues over an extended period of time (including recurring episodes of a single underlying condition), and may cause episodic rather than a continuing period of incapacity (e.g., asthma, diabetes, epilepsy, etc.); or

    5. Permanent/Long-Term Conditions Requiring Supervision – A period of incapacity which is permanent or long-term due to a condition for which treatment may not be effective. The employee or family member must be under the continuing supervision of, but need not be receiving active treatment by, a health care provider (e.g., Alzheimer’s, a severe stroke, or the terminal stages of a disease); or

    6. Multiple Treatment (Non-Chronic Conditions) – Any period of absence to receive multiple treatments (including any period of recovery therefrom) by a health care provider, either for restorative surgery after an accident or other injury, or for a condition that would likely result in a period of incapacity of more than 3 consecutive calendar days in the absence of medical intervention or treatment, (e.g., chemotherapy/radiation for cancer, physical therapy for severe arthritis, and dialysis for kidney disease).

  3. Treatment – Includes examinations to determine if a serious health condition exists and evaluations of the condition. A regimen of continuing treatment includes prescription medication, antibiotic, or therapy requiring special equipment to resolve or alleviate the health condition.

  4. Exclusions – Serious health condition does not include:

    1. Routine physical examinations, eye examinations, or dental examinations.

    2. The taking of over-the-counter medications; e.g., aspirin, antihistamines, or salves; or bed-rest, drinking fluids, exercise, and other similar activities that can be initiated without a visit to the health care provider.

    3. A condition for which cosmetic treatments are administered, unless inpatient hospital care is required or unless complications develop.

    4. An absence because of an employee’s use of an illegal substance, unless employee is receiving treatment for substance abuse by a health care provider.

    5. Unless complications arise, the common cold, flu, earaches, upset stomach, minor ulcers, headaches (other than migraines), routine dental or orthodontia problems, and periodontal disease.

    6. Allergies, restorative dental or plastic surgery after an injury, removal of cancerous growth, or mental illness resulting from stress, unless such conditions require inpatient care or continuing treatment by a health care provider.

6.630.1.8.4  (03-15-2013)
FMLA – Reasons for Use

  1. The FMLA enables employees to use FMLA unpaid leave for:

    1. The birth of a child and care of the newborn;

    2. The placement of a child with the employee for adoption or foster care;

    3. The care of a spouse, child, or parent with a serious health condition;

    4. A serious health condition of the employee that makes him or her unable to perform any one or more of the essential duties of his or her position; or

    5. Any qualifying exigency arising out of the fact that the employee’s spouse, son, daughter, or parent is a covered military member on covered active duty (or has been notified of an impending call or order to covered active duty) in the Armed Forces. See IRM 6.630.1.8.5, FMLA - Qualifying Exigencies, for more information.

6.630.1.8.5  (03-15-2013)
FMLA – Qualifying Exigencies

  1. An employee may request FMLA unpaid leave while his or her spouse, son, daughter, or parent is on covered active duty or call to covered active duty status for one or more of the following qualifying exigencies. The following qualifying exigencies pertain to leave for a covered military member:

    1. Short-notice deployment. To address any issue that arises from the fact that a covered military member is notified of an impending call or order to covered active duty 7 or fewer calendar days prior to the date of deployment. Leave taken for this purpose can be used for a period of up to 7 calendar days beginning on the date a covered military member is notified of an impending call or order to covered active duty.

    2. Military events and related activities.

      • To attend any official ceremony, program, or event sponsored by the military that is related to the covered active duty or call to covered active duty status; and

      • To attend family support or assistance programs and informational briefings sponsored or promoted by the military, military service organizations, or the American Red Cross that are related to the covered active duty or call to covered active duty status.

    3. Child care and school activities. For purposes of this section, “child” means a biological, adopted or foster child, a stepchild or a legal ward of a covered military member, or a child for whom a covered military member stands in loco parentis, who is either under age 18, or age 18 or older and incapable of self-care because of a mental or physical disability at the time the FMLA leave is to begin.

      • To arrange for alternative child care when the covered active duty or call to covered active duty status of a covered military member necessitates a change in the existing child care arrangement;

      • To provide child care on an urgent, immediate need basis (but not on a routine, regular, or everyday basis) when the need to provide such care arises from the covered active duty or call to covered active duty status;

      • To enroll in or transfer a child to a new school or day care facility, when enrollment or transfer is necessitated by the covered active duty or call to covered active duty status; and

      • To attend meetings with staff at a school or a day care facility, such as meetings with school officials regarding disciplinary measures, parent-teacher conferences, or meetings with school counselors, for a child when such meetings are necessary due to circumstances arising from the covered active duty or call to covered active duty status.

    4. Financial and legal arrangements.

      • To make or update financial or legal arrangements to address the covered military member’s absence while on covered active duty or call to covered active duty status, such as preparing and executing financial and health care powers of attorney, transferring bank account signature authority, enrolling in the Defense Enrollment Eligibility Reporting System (DEERS), obtaining military identification cards, or preparing or updating a will or living trust; and

      • To act as the covered military member’s representative before a Federal, State, or local agency for purposes of obtaining, arranging, or appealing military service benefits while the covered military member is on covered active duty or call to covered active duty status, and for a period of 90 days following the termination of the covered military member’s covered active duty status.

    5. Counseling. To attend counseling provided by someone other than a health care provider for oneself, for the covered military member, or for a child, provided that the need for counseling arises from the covered active duty or call to covered active duty status of a covered military member.

    6. Rest and recuperation. To spend time with a covered military member who is on short-term, temporary, rest and recuperation leave during the period of deployment. Eligible employees may take up to 5 days of leave for each instance of rest and recuperation.

    7. Post-deployment activities.

      • To attend arrival ceremonies, reintegration briefings and events, and any other official ceremony or program sponsored by the military for a period of 90 days following the termination of the covered military member’s covered active duty status; and

      • To address issues that arise from the death of a covered military member while on covered active duty status, such as meeting and recovering the body of the covered military member and making funeral arrangements.

    8. Additional activities. To address other events that arise out of the covered military member’s covered active duty or call to covered active duty status, provided that the agency and employee agree that such leave qualifies as an exigency, and that they agree to both the timing and duration of such leave.

6.630.1.8.6  (03-15-2013)
FMLA – Features and Limitations

  1. May not be denied if request meets the FMLA criteria as defined by 5 CFR 630,subpart L.

  2. May be used in conjunction with other types of leave or leave programs; e.g., voluntary leave transfer program.

  3. May be taken intermittently or under a work schedule reduced by the number of hours of FMLA leave, when medically necessary.

  4. Employees may substitute the types of paid leave outlined in 5 CFR 630.1206 for unpaid leave under FMLA, (i.e., annual and/or sick leave consistent with laws and regulations governing the granting and use of annual or sick leave). Employees may not substitute compensatory time off in lieu of overtime payment, compensatory time off for travel, credit hours, or time off awards for FMLA unpaid leave (FMLA-LWOP).

  5. FMLA-LWOP, or annual or sick leave substituted for FMLA-LWOP, may be taken in 15-minute increments.

  6. An employee may not retroactively invoke entitlement to the FMLA, unless the employee can prove that he or she was physically or mentally incapable of invoking his or her entitlement during the entire period of absence from work, and that a personal representative was also unable to contact the agency and invoke the employee’s entitlement to the FMLA during the entire period of absence from work. Employees who meet this criterion must invoke their entitlement within 2 workdays after returning to work status.

  7. Upon return to work, employees are entitled to the same or equivalent position, benefits, pay, status, and other conditions of employment.

  8. If on FMLA-LWOP, an employee is entitled to maintain health benefits as long as the employee has made arrangements to pay the employee's share of costs on a current basis or upon return to pay and duty status.

  9. The "any 12-month period" of FMLA-LWOP begins on the date an employee first takes leave for a FMLA need and continues for 12 months. The employee is not entitled to 12 additional weeks of FMLA-LWOP until the previous 12-month period ends.

  10. For the birth of a child or placement of a child for adoption or foster care, entitlement to up to 12 weeks of FMLA-LWOP expires 12 months after the date of birth or the date of placement.

6.630.1.8.7  (03-15-2013)
FMLA – Requirements

  1. FMLA leave must be invoked by the employee, by written, oral, or electronic notice.

  2. Where the need for FMLA leave is foreseeable, the employee must submit advance notice using Form 9611, Application for Leave Under the Family and Medical Leave Act at: http://core.publish.no.irs.gov/forms/internal/pdf/20486g97.pdf, at least 30 days before the leave period. If the need for FMLA leave is not foreseeable, the Form 9611 should be submitted within a reasonable period of time appropriate to the circumstances involved.

  3. The employee must submit medical certification (Form WH-380-E at: http://www.dol.gov/whd/forms/WH-380-E.pdf or Form WH-380-F at: http://www.dol.gov/whd/forms/WH-380-F.pdf or equivalent medical certification) within 15 calendar days of the manager’s request. If it is not practicable under the circumstances to provide the requested medical certification within 15 calendar days, despite the employee’s diligent, good faith efforts, the employee must submit the medical certification within a reasonable period of time under the circumstances involved, but no later than 30 calendar days after the date requested. The employee may be charged AWOL or request another type of paid leave, as appropriate, if medical certification is not submitted within the specified time period.

  4. In the case of intermittent leave for planned medical treatment, the employee must provide the dates (actual or estimates) on which such treatment is expected to be given, the duration of such treatment, and the period of recovery, if any, or the employee must specify that the serious health condition is a chronic or continuing condition with an unknown duration, if the employee is presently incapacitated, and the likely duration and frequency of episodes of incapacity.

  5. Employees must provide notification of the intent to substitute annual, sick or other paid leave, for the period of FMLA-LWOP, prior to the date the paid leave begins. See IRM 6.630.1.8.6(4) for more information.

  6. Employees may not substitute annual or sick leave retroactively for FMLA-LWOP previously taken.

6.630.1.8.8  (03-15-2013)
FMLA – Procedures for Applying

  1. Apply to immediate manager, using Form 9611, Application for Leave Under the Family and Medical Leave Act at: http://core.publish.no.irs.gov/forms/internal/pdf/20486g97.pdf, no less than 30 days before leave is to begin, if the need for leave is foreseeable, or within a reasonable period of time appropriate to the circumstances involved, if the need for leave is not foreseeable. Employees may choose to provide required medical certification only to those medical professionals designated by the Employer.

  2. The approving official for FMLA requests is determined by business unit delegation of authority.

6.630.1.9  (03-15-2013)
Leave Without Pay (LWOP)

  1. LWOP is an authorized nonpay status that is official and properly approved by the employee’s manager. Approval of LWOP is at managerial discretion based upon a balance of the needs of the employee and the interests of the Service. Approval of LWOP is an entitlement for:

    1. Disabled veterans needing medical treatment per Executive Order 5396;

    2. Employees who invoke and meet the criteria for approval of up to 12 weeks LWOP under the FMLA; and

    3. Employees who have filed a claim for job related illness or injury with the U.S. Department of Labor, Office of Workers’ Compensation Programs (OWCP).

  2. Approval of LWOP for a period of 1 year or less is delegated to managers as per Delegation Order 6-12, Absence and Charges to Leave at: http://irm.web.irs.gov/Part1/Chapter2/Section45/IRM1.2.45.asp#1.2.45.13. In accordance with Delegation Order 6-15, Leave Without Pay in Excess of One Year, at: http://irm.web.irs.gov/Part1/Chapter2/Section45/IRM1.2.45.asp#1.2.45.16, the authority to approve LWOP in excess of 1 year in accordance with applicable regulations and policies is delegated to:

    1. SES Members (including those employees serving in SES positions) who report to Deputy Division Commissioners; Deputy Division Chiefs; Deputy National Taxpayer Advocate; Chief Information Officer; for employees under their supervision and control; and

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

    3. This authority may not be redelegated.

  3. Employees may request extended LWOP for up to 1 year after completion of 5 years of service to engage in full-time job-related study, or to engage in other activities, subject to work requirements and managerial approval.

  4. Each request for extended LWOP should be examined closely to determine that the employee will return at the end of the LWOP period and that the value to the Government or the serious needs of the employee are sufficient to justify the administrative costs and inconveniences.

  5. Extended periods of LWOP may have significant impact on employee benefits including earning leave (see IRM 6.630.1.2), health benefits, service computation date, etc. See OPM’s fact sheet titled Effect of Extended Leave Without Pay (LWOP) (or Other Nonpay Status) on Federal Benefits and Programs at: http://www.opm.gov/oca/leave/HTML/LWOP_eff.asp. Information on the impact of LWOP is also found in the Employee Personnel Resource Guide (EPRG) at: http://erc.web.irs.gov/DOCS/2002/AWSS/PS/eprg0200/index.html and on the ERC.

  6. LWOP may be charged in 15-minute increments.

6.630.1.9.1  (03-15-2013)
LWOP – Expanded Family and Medical Leave

  1. In line with the President’s request in an Executive Memorandum dated April 11, 1997, at: http://www.opm.gov/oca/fmla/html/FAMILYpres.htm, IRS also allows up to 24 hours of LWOP per leave year for specific family-related purposes not addressed in the FMLA:

    1. School and Early Childhood Educational Activities – To participate in school activities directly related to the educational advancement of a child. This would include parent-teacher conferences or meetings with child care providers, interviewing for a new school or child care facility, or participating in volunteer activities supporting the child's educational advancement. "School" refers to an elementary school, secondary school, Head Start Program, or child care facility.

    2. Routine Family Medical Purposes – To allow parents to accompany children to routine medical or dental appointments, such as annual checkups or vaccinations when no sick leave is available to employees.

    3. Elderly Relatives Health or Care Needs – To allow employees to accompany an elderly relative to routine medical or dental appointments or other professional services related to the care of the elderly relative, such as making arrangements for housing, meals, phones, banking services, and other similar activities.

    4. This LWOP may be used for any individual related by blood or affinity whose close association with the employee is the equivalent of a family relationship (examples may include domestic partners of same or opposite sex, stepparents and stepchildren, common law and civil union relationships, grandparents and grandchildren).

6.630.1.10  (03-15-2013)
Leave Sharing Program

  1. The leave sharing program consists of three programs: the voluntary leave bank, voluntary leave transfer, and emergency leave transfer programs. These programs are open to all full-time or part-time employees. Employees on an intermittent work schedule do not qualify to participate in the leave sharing program because they do not accrue annual leave. The leave sharing program permits employees to use donated annual leave (sick leave cannot be donated) to assist them while they are facing financial difficulties due to a personal or family medical emergency.

  2. More detailed information on the leave sharing program may be found on the ERC at: http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1994&SubCategoryID=0&CategoryID=152&FolderID=5 and http://erc.web.irs.gov/Displayanswers/Question.asp?FolderID=5&CategoryID=152.

6.630.1.10.1  (03-15-2013)
Voluntary Leave Bank Program

  1. The IRS has established a voluntary leave bank program under which an employee may voluntarily join and contribute annual leave for use by other leave bank members who need such leave because of a medical emergency as provided by 5 USC 63 subchapter IV and 5 CFR 630, subpart J. More detailed information regarding the voluntary leave bank program may be found on the ERC at: http://erc.web.irs.gov/docs/2002/awss/ps/leavebank/Leavebankguidelines.pdf.

6.630.1.10.2  (03-15-2013)
Voluntary Leave Transfer Program

  1. The IRS has established a voluntary leave transfer program under which an employee may voluntarily donate unused annual leave to another IRS employee or to an employee of another bureau or Executive agency who needs such leave because of a medical emergency, as provided by 5 USC 63 subchapter III and 5 CFR 630, subpart I. More detailed information regarding the voluntary leave transfer program may be found on the ERC at: http://erc.web.irs.gov/docs/2002/awss/ps/leavebank/Leavetransferguidelines.pdf.

6.630.1.10.3  (03-15-2013)
Emergency Leave Transfer Program

  1. In the event of a major disaster or emergency resulting in severe adverse effects for a substantial number of Federal employees, the President may direct OPM to establish an emergency leave transfer program. Under this program, employees may voluntarily donate annual leave for transfer to employees in the IRS or other Executive agencies who are adversely affected by the disaster or emergency, as provided by 5 USC 6391 and 5 CFR 630, subpart K. More detailed information regarding the emergency leave transfer program may be found on the ERC at: http://erc.web.irs.gov/docs/2002/awss/ps/leavebank/EmergencyLeaveTransferProgramOverviewInformation.pdf.

6.630.1.11  (03-15-2013)
Absence Without Leave (AWOL)

  1. AWOL is a nonpay status for any absence from duty not officially and properly authorized.

  2. AWOL should be charged when an employee:

    1. Is absent without permission;

    2. Has not notified his or her manager of the absence in accordance with established procedures; or

    3. Has not provided satisfactory documentation or an explanation for absence from duty.

  3. An AWOL charge may be changed later to an appropriate type of leave if the appropriate authority determines that the employee has satisfactorily explained the absence or presented acceptable documentation.

  4. Although AWOL is not considered a disciplinary action, it can form the basis for future disciplinary action.

  5. When a manager determines that a charge of AWOL is appropriate, he or she may wish to contact the servicing labor relations specialist for further guidance.

  6. AWOL may be charged in 15-minute increments.

6.630.1.12  (03-15-2013)
Home Leave for Employees Stationed Abroad

  1. IRS employees assigned to duty stations abroad are entitled to earn and use home leave in accordance with 5 USC 6305 and 5 CFR 630, subpart F. Except as otherwise authorized by statute, an employee is entitled to home leave only when he or she has completed a basic service period of 24 months of continuous service abroad and must be returning abroad for at least an additional 24 months.

  2. If home leave is granted and the employee does not fulfill the additional tour of 24 months, the employee’s T&A records must be corrected to reflect annual leave or other leave as appropriate to account for the absence.

  3. The employee’s business unit has the responsibility of maintaining the appropriate personnel records and travel vouchers which substantiate entitlement to home leave. These records should be maintained to ensure that the employee has fulfilled his or her committed tour abroad and no repayment of home leave is required.

  4. The accrual and computation of home leave is explained in detail at the following website: http://www.ecfr.gov/cgi-bin/text-idx?c=ecfr&sid=c12c70dc050f53a5856bc941afa2b43e&rgn=div5&view=text&node=5:1.0.1.2.83&idno=5#5:1.0.1.2.83.6.100.5.

  5. Employees may be absent in a nonpay status (e.g., LWOP) for a maximum of 2 workweeks within each 12 months of service before losing eligibility for home leave.

  6. Time spent in the Armed Forces which interrupts service abroad may be included only for eligibility requirements but not for leave earning purposes.

  7. Home leave should be used within 3 months of returning to the United States, is posted in whole day increments, and charged only for scheduled workdays. Subject to workload requirements, home leave may be approved for use in combination with other types of paid leave.

  8. An employee is entitled to have his or her home leave transferred or recredited to his or her account when moving between agencies or when reemployed without a break in service of more than 90 days.

6.630.1.13  (03-15-2013)
Funeral Leave for Immediate Relative who Died in a Combat Zone

  1. Funeral leave will be granted, as provided by 5 USC 6326 and 5 CFR 630, subpart H, not to exceed 3 workdays, to enable an employee to make arrangements for and/or to attend the funeral of, or memorial service for, an immediate relative who died as a result of a wound, disease, or injury incurred while serving as a member of the Armed Forces in a combat zone.

  2. In accordance with 5 CFR 630.803, the definition of immediate relative means the following relatives of the deceased member of the Armed Forces:

    1. Spouse and spouse's parents;

    2. Children, including adopted children and their spouses;

    3. Parents and their spouses;

    4. Brothers and sisters and their spouses;

    5. Grandparents and grandchildren, and their spouses;

    6. Domestic partner and domestic partner's parents, including domestic partners and any individual named under b through e above. Includes both same sex and opposite sex relationships; or

    7. Any individual related by blood or affinity whose close association with the employee is the equivalent of a family relationship.

6.630.1.14  (03-15-2013)
Court Leave

  1. An employee is entitled to court leave, without charge to annual leave or loss of pay, for absence from work when summoned for service as a juror or as a witness on behalf of any party in connection with a judicial proceeding to which the United States, the District of Columbia, a State, or local government is a party.

  2. Court leave is available only to an employee who, except for jury or witness service, would be on duty or on paid leave. Thus, an employee with an intermittent work schedule or an employee on LWOP may not be granted court leave when called to jury service.

  3. Employees summoned to county court as a witness for a traffic violation are not entitled to court leave under 5 USC 6322.

  4. Court leave authorized by 5 USC 6322 to employees serving as a witness is limited to the time required by an employee to appear personally as a witness or juror. Consequently, this statutory provision does not permit court leave to employees required to accompany minor children to court.

  5. Court leave for witness service is permissible only if the employee is summoned by the court or authority responsible for the proceeding. Although a subpoena is not necessarily required, the official request, invitation, or call must be evidenced in writing.

  6. If witness service in a non-official capacity is performed on behalf of a private party, the absence is charged to leave and the employee may accept monies received from the court for services as well as money for incidental expenses such as parking, meals, mileage, or lodging.

  7. Documentation, including the court order or summons along with a certification of attendance must be retained with the employee’s T&A record.

6.630.1.14.1  (03-15-2013)
Requesting Court Leave

  1. When called for service which qualifies for court leave, either as a juror or as a witness, the employee must advise his or her manager and submit a copy of the court order, subpoena, summons, or other written request as far in advance as possible.

  2. Upon return to duty, the employee must submit written evidence of attendance at the judicial proceeding, showing the dates (and hours if possible) served. This documentation, which generally may be secured from the Clerk of the Court or other court official, should include information about any money received, such as the jury or witness fees and rate thereof, or any amounts received for meals and transportation. The employee must submit this documentation to his or her manager.

  3. The employee must communicate with his or her manager before court leave begins about when he or she is expected to report back to work if temporarily released from court service and if local guidelines exist for this purpose. If an employee is released by the court for any day or a substantial part of a day, he or she is expected to return to duty, provided the return would not cause hardship because of distances involved between court, home, and the worksite. If only an hour or two remain in the daily tour, the employee would not normally be expected to return to duty. Failure to return to duty, when it is reasonable for the employee to do so, may result in a charge to annual leave, LWOP, or AWOL.

6.630.1.14.2  (03-15-2013)
Jury or Witness Fees

  1. An employee may not retain fees received for jury or witness service if he or she served while in official duty status or on court leave. However, the fees may be retained in the following circumstances:

    1. If the jury fee is greater than the amount of regular salary due, the employee may retain the difference.

    2. If the jury service falls on a non-workday or on a holiday falling within the employee's regular TOD, he or she may retain the fee for that day.

    3. If the employee is on LWOP when called for jury or witness service, he or she may retain the fees.

    4. If the applicable state or local law provides that payments for jury services are for travel and/or related expenses (rather than a salary for being a juror), employees may retain such payments. If there is any question about whether any such payments may be retained, employees should contact the ERC.

    5. The employee may retain allowances for mileage and subsistence.

  2. Employees returning fees may either forward the check received by the court or submit a personal check made payable to "Internal Revenue Service" for the applicable amount.

  3. Employees must complete a Form 3210, Document Transmittal at:http://core.publish.no.irs.gov/forms/internal/pdf/22150d10.pdf, containing the following information: name, last four digits of social security number, the number of the court check (if being submitted) or a personal check made payable as described above, and a remark that the check is submitted as a credit or return of fees for jury or witness fees received.

  4. Court checks submitted as a credit for jury or witness fees received must be endorsed by the employee prior to submission to the IRS.

  5. The Form 3210 should be sent along with the check and a copy of the court summons or documentation of attendance to:

    IRS
    Beckley Finance Center
    Attn: Jury/Witness Fees
    P.O. Box 9002
    Beckley, WV 25802-9002

6.630.1.15  (03-15-2013)
Military Leave for Reserves or National Guard

  1. In 5 USC 6323 military leave is defined as the authorized absence of an employee from official duty to perform active military duty, active duty for training, inactive-duty training, funeral honors duty, or to engage in field or coast defense training. An employee on military leave under section 6323(a) receives his or her full civilian salary, as well as military pay.

  2. 5 USC 6323(a) states Federal employees on permanent or temporary indefinite appointments (defined by CG B-232438 [1989] as temporary appointments for 1 year or more), who are members of the reserve components of the Armed Forces, are entitled to 15 days (equivalent to 120 hours) of paid military leave each fiscal year.

  3. Employees on temporary limited appointments (temporary appointments for less than 1 year) are not eligible for military leave even if the appointment is extended beyond the 1-year timeframe (CG B-232438 [1989]).

  4. Employees on an intermittent work schedule do not earn leave, therefore are not eligible for military leave. See IRM 6.630.1.2(7).

  5. Military leave eligibility is based on the employee's current appointment; therefore, if an employee on a temporary limited appointment (for less than 1 year) is converted to a permanent or temporary indefinite appointment (for 1 year or more) then eligibility would be based on the new appointment, and the employee would be eligible for military leave.

  6. Employees who are entitled to regular military leave, but who do not use the entire 120 hours (or 15 days), may carryover the unused portion from one fiscal year to the next. A maximum of 120 hours may be carried over; therefore, it is possible that a maximum of 240 hours can be used in a fiscal year.

  7. Pursuant to 5 USC 6323(a), military leave is only charged for hours the employee otherwise would have worked. An employee is not charged military leave on weekends and other non-workdays and will be paid his or her full civilian pay for all 120 hours. (See OPM Frequently Asked Questions and Fact Sheet on Military Leave at: https://www.opm.gov/oca/LEAVE/HTML/MILQA.asp.)

  8. Military leave is not authorized for certain types of duty. Employees may request approved leave or LWOP to engage in these activities: Summer training as members of ROTC, temporary members of the Coast Guard Reserve, participation in parades by members of a state National Guard, training with a state defense organization or a state military organization which is not part of the National Guard, weekly meetings and drills as a member of the District of Columbia National Guard, time to travel on a workday to a place of training unless orders encompass travel time, and active duty as a commissioned officer in the Reserve Corps of the United States Public Health Service.

  9. Employees who are called to active duty should obtain a Military Benefits Election Check List for information regarding rights and options prior to entering active duty (employment, pay, benefits, and eligibility entitlements). The Military Benefit Election Check List is available by contacting the ERC or emailing Military.Deployment.Program@irs.gov.

  10. A personnel action request (PAR) Absent – Uniformed Service is required when an employee is absent on leave to perform military duty with the uniformed services and has reemployment rights under the Uniformed Services Employment and Reemployment Rights Act (USERRA), regardless of the number of days absent.

6.630.1.15.1  (03-15-2013)
USERRA Administrative Claims Process

  1. An employee who was simultaneously employed by the IRS and served in the military reserves between October 10, 1980, and December 21, 2000, may be eligible for restored leave or compensation. The Merit Systems Protection Board (MSPB) routinely holds, following Butterbaugh vs. Department of Justice, that under the USERRA, claimants are allowed to recover annual leave placed into a restored account (or, for separated employees, to receive compensation) for military leave charged on intervening weekends or non-workdays dating back to 1980. If an employee feels he or she is entitled to hours or days under the USERRA provisions, the procedure for filing claims are below. In order to be eligible, an IRS employee must prove that he or she was harmed by providing evidence that he or she was required to use annual leave, other leave (e.g., compensatory time in lieu of overtime payment), or LWOP to cover periods of absence for military duty as a direct result of being improperly charged military leave for intervening weekends or non-workdays.

  2. Current employees who file appropriately documented claims with the IRS may be eligible for compensation as follows:

    1. Current employees who were improperly charged military leave by the IRS and subsequently took annual or sick leave will receive annual leave equal to the number of hours of such leave taken as a result of the improperly charged military leave.

    2. Current employees who were improperly charged military leave by the IRS and subsequently took LWOP will be paid for the number of hours of LWOP taken as a result of improperly charged military leave. The rate of pay used will be that which was in effect during the period of the improperly charged military leave.

    3. Former employees who were improperly charged military leave by the IRS will be paid for the number of hours charged, using the rate of pay in effect during the period of the improperly charged military leave. Note: T&A records are retained by the agency for a period of 6 years. Since the timeframe for claims under this procedure includes from October 10, 1980, to December 21, 2000, employees will not be able to request such information from the IRS.

  3. To file a claim under the USERRA, an employee must complete, sign, and forward the claim form at: http://erc.web.irs.gov/docs/2002/HCO/CompLvBr/USERRAClaimForm.pdf to the AWSS location indicated on the claim form. The claim form must include supporting documentation showing that annual leave, other leave, or LWOP was used while performing official military duties as a direct result of the agency charging military leave for intervening weekends or non-workdays. Acceptable documentation includes copies of the following:

    1. Military orders for a period of continuous active duty that includes an intervening weekend or non-workday;

    2. Certificate of attendance as proof of attendance for each period of active duty listed above;

    3. Applicable work schedule (if not on a standard Monday through Friday work schedule) for the period(s) of active duty, showing non-workdays;

    4. T&A record(s) or other leave record(s) showing the charges to annual leave, LWOP, or other leave;

    5. Any other relevant documentation such as leave slips, payroll records, and/or leave requests, in the absence of the above, that indicates charges to military leave which may include a weekend or another non-workday; and/or

    6. Military records and affidavits submitted by the employee and/or supervisor.

  4. The AWSS, ESS, Payroll and Personnel Systems Division will then:

    1. Review the claim submitted by the employee or former employee, verifying simultaneous employment and reserve service;

    2. Determine appropriate number of hours to be restored or number of hours and rate of pay to be compensated;

    3. Process leave restoration or compensation payment; and

    4. Notify the employee and his or her manager of the amount of leave restored and the time limit for use, or when compensation can be expected (if the claim is denied, communicate the reason(s) for the disapproval).

  5. Restored annual leave will be used consistent with 5 CFR 550.805(g). Restored annual leave will be placed in a restored leave account and must be used no later than the end of the leave year 2 years after it has been restored; e.g., leave restored in 2012 must be used by the end of the 2014 leave year. If a full-time employee is credited with annual leave of more than 416 hours, that time will be extended by one leave year for each additional 208 hours credited.

  6. Organization, Function and Program (OFP) Code 990-59507 must be used when posting restored annual leave to the employee’s T&A record. This type of leave may be used in 15-minute increments. An employee’s failure to use the restored leave within the aforementioned time frame will not meet the requirements for restoration.

6.630.1.15.2  (03-15-2013)
Computation of Military Leave Accrual for Part-Time Employees

  1. Military leave authorized by 5 USC 6323(a) for part-time employees will accrue at a rate based on the number of hours in the employee’s regularly scheduled TOD as documented on the employee’s SF-50, Notification of Personnel Action. In computing the allowable military leave, use the following formula:

    1. 120 X (__/40) = ____. Multiply 120 hours (the number of hours a full-time employee would accrue) by the number of hours in the employee’s weekly TOD divided by 40 (the number of hours a full-time employee works per week). The result is the number of military hours the employee will accrue for this fiscal year.


    Example: 120 X (20/40) = 60. In this example, the employee works 20 hours per week. The employee would be entitled to 60 hours in the fiscal year.

6.630.1.15.3  (03-15-2013)
Requesting Military Leave for Reserves or National Guard

  1. To be eligible for military leave, the employee must provide military orders or a letter of required attendance to his or her immediate manager, and if the employee is ordered to active duty, follow the instructions contained in the Military Benefits Election Check List for IRS Employees Entering Active Military Service at: http://erc.web.irs.gov/docs/2002/AWSS/PS/Military/Mil_Benefits_Election_Checklist.pdf.

  2. The employee is encouraged to contact the ERC to discuss the impact of this military service on his or her employee benefits (employment, pay, benefits, eligibility entitlements, etc.).

  3. Employees should submit requests for military leave as soon as possible, furnish their copy of military orders before entering on active duty in accordance with (1) above, and provide a discharge DD 214 or letter of attendance signed by his or her commanding officer upon return from duty.

6.630.1.15.4  (03-15-2013)
Military Leave to Enforce the Law or in Support of a Contingency Operation

  1. Per 5 USC 6323(b), there are two conditions where employees are entitled to an additional 22 workdays of military leave per calendar year under this provision of the law:

    1. When the National Guard is used for alleviating results of disasters such as floods, earthquakes, and hurricanes, the maintenance of law and order is a prime function of the assigned military duties. Therefore, such duty is covered by the term "military aid to enforce the law." Reservists or National Guard members who perform military duty in support of civil authorities in the protection of life and property are eligible for an additional 22 workdays of military leave.

    2. In addition, effective November 24, 2003, employees who perform full-time military service as a result of a call or order to active duty in support of a contingency operation as defined in 10 USC 101(a)(13), are entitled to 22 workdays of military leave under 5 USC 6323(b). Under this provision the employee is entitled to the greater of his or her military or civilian pay. At the end of the 22 workdays of military leave, employees are required to refund, to the IRS, an amount equal to the amount of military pay received (less any travel, transportation, or per diem allowances), up to the amount of his or her civilian pay for the time period that corresponds to the 22 workdays of military leave.

6.630.1.15.5  (03-15-2013)
Requesting Military Leave to Enforce the Law or in Support of a Contingency Operation

  1. In order for an employee to be eligible for the additional 22 days of military leave to enforce the law, he or she must receive orders activating his or her status or receive certification signed by an appropriate military official indicating the dates of service. Employees should notify management as soon as possible once the call to duty for this purpose has been received.

  2. A copy of military orders or a statement by the commanding officer showing the authorization, extent and nature of the service that would constitute evidence that the duty was "for the purpose of providing military aid to enforce the law" is to be provided to the manager in order to facilitate the administrative process of crediting military pay against civilian pay. Subsection 6323(b) provides that the compensation of an employee granted leave under this subsection shall not be reduced by reason of such absence.

  3. If an employee will exhaust all of his or her emergency military leave during the current year, he or she should notify their manager as soon as possible regarding how to post the IRS T&A record(s) to reflect additional periods of absence (e.g., annual leave, LWOP, etc.).

  4. Employees performing military duty under 5 USC 6323(b) shall not lose their entitlement to regularly scheduled night pay differential or regularly scheduled overtime. (See IRM 6.550.1.1.13 at:http://irm.web.irs.gov/Part6/Chapter550/Section1/IRM6.550.1.asp#6.550.1.1.13).

  5. Military leave authorized by 5 USC 6323(b) is not charged for absences on days when the employee is not regularly scheduled to work.

  6. In no case will an employee's regularly scheduled workweek be altered solely to increase entitlement to compensation for military purposes.

  7. There is no authority to carryover any unused portion of the 22 days of military leave to enforce the law to the next calendar year.

6.630.1.15.6  (03-15-2013)
Salary Considerations for Military Leave to Enforce the Law or in Support of a Contingency Operation

  1. Employees may retain military pay received for regularly scheduled non-workdays for military leave to enforce the law or in support of a contingency operation. Also, if the military pay exceeds the employee's civilian pay, the employee may retain the amount in excess of the civilian pay (49 CG 233).

  2. 5 USC 5519 requires a mandatory reduction in civilian pay for employees granted military leave authorized by 5 USC 6323(b) or (c) (Public Law 90 599).

  3. Employees must turn in to the IRS the military base pay they receive for the days of absence that occurs on workdays. The employee must repay an amount equal to the military pay received (less any travel, transportation, or per diem allowances) up to the amount of his or her civilian pay. The military pay to be turned in applies only to the 22 days of emergency military leave granted to enforce the law or in support of a contingency operation.

  4. Additional information may be found on the ERC at: http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1697&SubCategoryID=0&CategoryID=69&FolderID=5.

6.630.1.15.7  (03-15-2013)
Excused Absence for Returning Military Members

  1. In accordance with Executive Order 13223, employees who return from active military service in support of the Global War on Terrorism (GWOT) are entitled to 5 days of excused absence each time they return from active military duty. In order to receive the 5 days of excused absence, employees must spend at least 42 consecutive days on active duty in support of the GWOT. A returning employee is entitled to this excused absence only once during a 12-month period, with a new 12-month period beginning after the first use of the excused absence. Upon returning from deployment, an employee must notify his or her manager of the specific date he or she will return to civilian duty. The manager must then grant 5 days of excused absence, to be used immediately before the employee returns to work.

  2. Additional information may be found on the ERC under the Pay, Leave & Benefits tab, under the Military link at: http://erc.web.irs.gov/Displayanswers/Question.asp?FolderID=5&CategoryID=69.

6.630.1.16  (03-15-2013)
FMLA – Military Family Leave

  1. Under Public Law 110-181 and Public Law 111-84, the FMLA provisions in 5 USC 6381-6383 are amended to provide military family leave entitlements for a Federal employee who:

    1. Is the spouse, son, daughter, parent, or next of kin (defined as the nearest blood relative) of a covered servicemember with a serious injury or illness; and

    2. Provides care for such a servicemember.

  2. Public Law 111-84 also amends the FMLA provisions in 5 USC 6381 – 6383 to provide an entitlement to qualifying exigency leave for Federal employees covered by the OPM’s FMLA regulations parallel to the entitlement provided to employees covered by the Department of Labor’s (DOL’s) FMLA regulations.

  3. The following statutory provisions apply:

    1. The term "covered servicemember" means:

      • A member of the Armed Forces (including a member of the National Guard or Reserves) who is undergoing medical treatment, recuperation, or therapy, is otherwise in outpatient status, or is otherwise on the temporary disability retired list, for a serious injury or illness; or

      • A veteran who is undergoing medical treatment, recuperation, or therapy, for a serious injury or illness and who was a member of the Armed Forces (including a member of the National Guard or Reserves) at any time during the period of 5 years preceding the date on which the veteran undergoes that medical treatment, recuperation, or therapy.

    2. The term "serious injury or illness" means:

      • In the case of a member of the Armed Forces (including a member of the National Guard or Reserves), an injury or illness that was incurred by the member in the line of duty on active duty in the Armed Forces (or existed before the beginning of the member’s active duty and was aggravated by service in the line of duty on active duty in the Armed Forces) and that may render the member medically unfit to perform the duties of the member’s office, grade, rank, or rating; and

      • In the case of a veteran who was a member of the Armed Forces (including a member of the National Guard or Reserves) at any time during the specified 5-year period, a serious injury or illness that was incurred by the member in the line of duty on active duty in the Armed Forces (or existed before the beginning of the member’s active duty and was aggravated by service in the line of duty on active duty in the Armed Forces) and that manifested itself before or after the member became a veteran.

    3. The term "single 12-month period" strictly relates to FMLA military family leave and means the period beginning on the first day the employee takes FMLA military family leave to care for a covered servicemember with a serious injury or illness and ending 12 months after that date. This is different than the "any 12-month period" under the basic FMLA 12-week entitlement.

    4. Covered family members are entitled to up to 26 administrative workweeks of FMLA leave during a "single 12-month period" to care for the servicemember or veteran (referred to as "military family leave" ).

    5. During the "single 12-month period" , the employee is entitled to a combined total of 26 weeks of regular FMLA leave and military family leave if the regular FMLA leave is initiated after the beginning of the "single 12-month period" . For example, if during the "single 12-month period" of military family leave, an employee wants to take 6 weeks of regular FMLA leave for the birth of a child, the 6 weeks of regular FMLA leave is subtracted from the combined entitlement of 26 weeks, leaving the employee with 20 weeks of military family leave for care of the servicemember.

    6. The use of this military family leave in a "single 12-month period" does not limit the use of regular FMLA leave outside of the "single 12-month period" . For example, if an employee uses any of the regular 12-week entitlement prior to the start of the 26 weeks of military family leave during a "single 12-month period" or initiates the regular 12-week entitlement after the 26 weeks of military family leave, it is possible the employee may be absent for a total of 38 weeks (26 military family leave plus 12 weeks regular FMLA).

    7. Similar to regular FMLA leave, military family leave is unpaid leave for which an employee may request to substitute any accumulated annual or sick leave, advance sick or annual leave, and leave from the Leave Sharing Program in accordance with rules and regulations governing those programs. An employee may substitute up to 26 weeks (1,040 hours) of accrued sick leave for this purpose. The normal leave year limitations on the use of sick leave for all family care do not apply.

    8. Employees may also request basic 12-week FMLA leave while his or her spouse, son, daughter, or parent (the "covered military member" ) is on covered active duty or on a call to covered active duty status for a qualifying exigency. Further information and a list of qualifying exigencies are at IRM 6.630.1.8.5, FMLA - Qualifying Exigencies.

6.630.1.17  (03-15-2013)
Reservist Differential Payment

  1. Under 5 USC 5538, reservist differential payments are payable to eligible Federal employees who are members of the Reserve or National Guard ordered to active duty. Under this section, Federal agencies must provide a payment equal to the amount by which an employee's projected civilian "basic pay" for a covered pay period exceeds the employee's actual military "pay and allowances" allocable to that pay period for employees who qualify under certain provisions of the law. The reservist differential is not payable for periods during which the employee is receiving civilian basic pay for performing work or using civilian paid leave or other paid time off.

  2. Employees may review reservist differential information on the ERC at: http://erc.web.irs.gov/docs/2002/AWSS/PS/Military/Reservist_Differential_Information.pdf, and file a claim by completing the claim form at: http://erc.web.irs.gov/docs/2002/AWSS/PS/Military/Reservist_Differential_Claim_Form.pdf, and submitting it along with the required documentation to the address listed on the form. Employees are responsible for providing Statements of Earning and Leave from military agencies to use in the calculation process.

6.630.1.18  (03-15-2013)
Administrative Leave (Excused Absence)

  1. Excused absence, which is not leave, is used to refer to an authorized absence from duty with pay without charge to leave. The term "administrative leave" , while not officially recognized in legislation or executive regulations, allows agencies to charge excused absence to the appropriate T&A codes in order to correctly pay employees for fulfilling their basic work requirement. For more information on excused absence, as well as 59 minutes of administrative time, please see IRM 6.610.1.3, Excused Absence and Administrative Dismissal at: http://irm.web.irs.gov/Part6/Chapter610/Section1/IRM6.610.1.asp#6.610.1.3.

  2. For information on administrative leave for conduct-related disciplinary or adverse actions, please see IRM 6.752.2.20, Employee Status During Advance Notice Period, at:http://irm.web.irs.gov/Part6/Chapter752/Section2/IRM6.752.2.asp#6.752.2.20 .

6.630.1.18.1  (03-15-2013)
Excused Absence on Day of Death

  1. If an employee dies while in duty status or while in leave with pay status, he or she is not charged leave for the day of death, regardless of the time of death, but granted excused absence. If an employee dies while in nonpay status, he or she is charged with LWOP for the day of death (25 CG 366 and 60 CG 53).

6.630.1.19  (03-15-2013)
Compensatory Time Off

  1. The Fair Labor Standards Act (FLSA) and Title 5 provide statutory guidance in determining the applicability and computation of employees' overtime payments and compensatory time off in lieu of overtime payment. For more information on overtime, compensatory time off, religious compensatory time off, and compensatory time off for travel, please see IRM 6.550.1, Pay Administration (General), at: http://irm.web.irs.gov/Part6/Chapter550/Section1/IRM6.550.1.asp.

6.630.1.20  (03-15-2013)
Time and Attendance (T&A) Records

  1. Employees may be required to accurately self-input their T&A records into SETR. Self-input by bargaining unit employees is not implemented.

  2. There is no requirement to submit or maintain paper T&A records. The GAO accepts electronic records as official T&A records. Some offices may still use paper while moving toward a totally paperless system.

  3. SETR requires electronic input of clock times for absences less than a full day. Managers must electronically input, validate, sign, correct, and transmit T&A records.

  4. The IRS must maintain T&A information on all employees. Requirements are that the information:

    1. Is recorded completely, accurately, and as promptly as practical;

    2. Relates to authorized individuals;

    3. Reflects hours of work performed and leave taken or other absences during authorized work hours and periods;

    4. Is sufficiently detailed to allow for verification;

    5. Complies with legal requirements; and

    6. Is supported by recorded evidence of managerial review and approval.

  5. The following information must be included on records of absence:

    1. Employee name;

    2. Unique identifying number;

    3. Pay period number or dates;

    4. Hours worked;

    5. Hours of premium pay (by type);

    6. Overtime to which the employee is entitled;

    7. Dates and number of hours of leave (by type);

    8. Credit hours, if appropriate;

    9. Compensatory hours earned and used; and

    10. Evidence of approval by an authorized official and supporting documentation or records for absences.

  6. Business units should no longer require a paper timesheet as a source document for input to SETR.

  7. Both GAO and IRS consider the electronically validated and signed SETR T&A Record as the official T&A document from which employees are paid.

  8. Employees are required to note the actual hours on leave (clock time) if using less than a full day of leave or if using more than one type of leave when absent for a full day. For example: (1) If the employee takes 2 hours off in the morning he or she must note the actual hours absent, e.g., from 8:00 a.m. to 10:00 a.m.; and (2) If an employee is absent for his or her full workday, he or she must note the number of hours and type of leave used, e.g., used 5 sick leave hours from 8:00 a.m. to 1:00 p.m. and 3 annual leave hours from 1:30 p.m. to 4:30 p.m.

  9. While some business units may require employees' initials for T&A corrections, GAO does not.

  10. AWSS SOP 630-11, Time and Attendance Reporting Requirements, at the AWSS, ESS website: http://awss.web.irs.gov/ess/PPS/SOP-UOG/630-11.pdf has further information on T&A reporting requirements.

  11. The manager, equivalent official, or higher level manager is responsible for electronic approval and signature of the T&A record. Therefore, only these individuals may certify an employee's hours worked and leave taken in SETR.

  12. A list of commonly used OFP codes may be found on the ERC at: http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1213&SubCategoryID=95&CategoryID=3&FolderID=5. For OFP codes unique to your organization, consult your business unit’s point of contact.

  13. Electronic T&A records (or historical paper) and supporting documentation do not follow an employee when he or she moves from one manager to another.

6.630.1.20.1  (03-15-2013)
Time and Attendance (T&A) Records – Retention and Storage

  1. National Office Records Management will issue all guidance related to the retention and storage of T&A paper records and timesheets if mandated by the business unit in Document 12829, General Records Schedules, GRS 2 Payrolling and Pay Administration Records at: http://core.publish.no.irs.gov/docs/pdf/d12829--2010-04-00--ouo.pdf.

  2. Local Records Managers have been designated as official POCs. Any questions or requests, from any entity, related to the retrieval of documents shall be directed to the local Records Manager.

  3. Current electronic and 1 prior year (may be combination of electronic and historical paper) T&A records (with supporting documentation) are to be retained with the employee’s manager.

  4. The following are examples of supporting documents that must be maintained in the designated files:

    1. Court orders and certificates of attendance;

    2. Military orders and certificates of attendance;

    3. Documentation regarding restoration of forfeited annual leave;

    4. Documentation for compensatory time off for travel, etc.

    Note:

    Medical statements or information concerning an employee’s medical condition must be maintained in a separate confidential medical file. See IRM 6.630.1.5.4.

  5. Retention of prior years’ T&A records:

    1. Electronic – Electronic records are retained in SETR for 26 pay periods online and 5 years in the history file entitled Hours by OFP Listing.

    2. Paper – In accordance with (1) above, all historical paper forms or supporting documents must be retained for a period of 6 years. All paper T&A documents are maintained by the business unit. Employees' T&A records do not follow when they move from one manager to another.

6.630.1.20.2  (03-15-2013)
Time and Attendance (T&A) Records – Discrepancies and Audits

  1. An IRS employee must attest to or affirm that his or her T&A information is correct. The timekeeper or manager is to confirm that the information has been properly recorded, and the manager must approve any variance in the employee’s work schedule.

  2. GAO and the IRS consider the validated and signed SETR T&A Record to be the official document from which employees are paid. For audits, the Payroll and Personnel Systems will use the systemic SETR T&A Record to establish the Service’s record of time and leave, and will provide what was input into the system and subsequently generate payment to the employee.

  3. Employees and managers have the capability of generating Employee Work/Leave Audit reports from SETR, using an option under the Standard Reports menu. This report shows all hours an employee has either worked or taken as leave for the past 25 pay periods and may be extremely helpful when performing leave audits.

6.630.1.21  (03-15-2013)
Daylight Saving Time

  1. The IRS observes daylight saving time in those localities where it is in effect. Employees working a shift affected by the loss or addition of the extra hour need to complete their shift as follows:

    1. Spring forward – Employees shall post one hour of annual leave or LWOP, whichever is applicable, if they work only 7 hours on Sunday due to the commencement of daylight saving time. Excused absence is not a proper alternative (57 CG 429).

    2. Fall back – Employees shall post overtime or compensatory time worked in lieu of overtime payment, as appropriate, if they work 9 hours due to the conclusion of daylight saving time.

Exhibit 6.630.1-1 
Quick Reference of Leave Options for Birth, Adoption, and Care of a Child, and Additional Flexibilities for Family Purposes

This exhibit provides a summary of the types of leave options available for the birth, adoption, and care of a child in accordance with 5 CFR 630, as well as additional flexibilities for family purposes.

For workload considerations, employees should advise their manager as soon as possible of their request to use leave for maternity or paternity purposes including the type(s) of leave, approximate dates, duration, and whether or not they will invoke entitlement under the Family and Medical Leave Act (FMLA).

Leave Options for Birth and Care of a Child:

  1. Sick leave – Employees may request to use accrued sick leave for medical appointments, hospitalization as appropriate, and any period of incapacitation following childbirth. Employees may also use their accrued sick leave to accompany a family member to attend medical appointments, to assist during any period of incapacitation (including hospitalization) and/or recuperation due to childbirth. (Most doctors certify that the recovery period is about 6 weeks.) See IRM 6.630.1.5, Sick Leave, for more information. Parents may not use sick leave to be absent from work to bond with or care for a healthy child. However, full-time employees may request up to 480 hours (12 weeks) of sick leave each year to care for a child with a serious health condition. Employees may use up to 104 hours (13 days of that 12-week period) to care for a child with a minor illness or to accompany a child to a medical, dental, or optical appointment. SeeIRM 6.630.1.5.5, Sick Leave for Family Care.

  2. Annual Leave – Employees may request annual leave for pregnancy and childbirth, and to be absent from work to bond with or care for a healthy newborn. The use of annual leave is subject to the right of the manager to approve a time at which annual leave may be taken. See IRM 6.630.1.3, Annual Leave.

  3. Advance Leave – See IRM 6.630.1.6.1 and IRM 6.630.1.6.2 for approval criteria.

  4. Family and Medical Leave Act (FMLA) Leave – Each parent is entitled to use a total of up to 12 weeks of LWOP under FMLA for the birth of a child and care of the newborn. Employees may elect to substitute annual leave and/or sick leave, advance annual and/or advance sick leave, and leave made available through the voluntary leave sharing program, for any or all of the LWOP used under the FMLA, consistent with the laws and regulations governing these types of leave. An employee's entitlement to FMLA leave begins on the child’s date of birth and expires 12 months later. See IRM 6.630.1.8.

  5. Donated Leave Under the Voluntary Leave Transfer and Leave Bank Programs – If the employee exhausts his or her sick and/or annual leave, he or she may receive donated annual leave under the voluntary leave transfer and/or leave bank programs. These programs are for employees experiencing a personal or family medical emergency (including pregnancy and childbirth) and who have exhausted their own available paid leave. An employee may receive donated annual leave from both the leave transfer and leave bank programs. Donated annual leave may be used only for a medical emergency, e.g., the mother's period of incapacitation or the illness of a child, and may not be used to care for a healthy child. Consult the ERC at: http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1994&SubCategoryID=0&CategoryID=152&FolderID=5 and http://erc.web.irs.gov/Displayanswers/Question.asp?FolderID=5&CategoryID=152 for more information regarding the leave sharing program, including the voluntary leave transfer and leave bank programs.

  6. Leave Without Pay (LWOP) – Subject to managerial approval, both parents may request and use LWOP for pregnancy and childbirth or to be absent from work to bond with or care for a healthy newborn, in accordance with current business unit policy and the negotiated agreement. Please see IRM 6.630.1.9 for more information on LWOP. Please note, this category of LWOP should not be confused with FMLA-LWOP. Please see (d) above for information on FMLA-LWOP.

Leave Options for Adoption and Care of a Child

  1. Sick Leave – 5 CFR 630.401(a)(6) provides that sick leave may be used for absences from duty for purposes relating to the adoption of a child, including appointments with adoption agencies, social workers and attorneys, court proceedings, required travel, and any other activities necessary to allow the adoption to proceed. Employees may be asked to provide administratively acceptable evidence for the use of sick leave for absences related to adoption proceedings. Parents may not use sick leave to be absent from work to bond with or care for a healthy child. See IRM 6.630.1.5, Sick Leave. However, full-time employees may request up to 480 hours (12 weeks) of sick leave each year to care for a child with a serious health condition. Employees may use up to 104 hours (13 days of that 12-week period) to care for a child with a minor illness or to accompany a child to a medical, dental, or optical appointment. See IRM 6.630.1.5.5, Sick Leave for Family Care.

  2. Annual Leave – Adoptive parents may use annual leave for purposes related to the adoption of a child. In addition, adoptive parents may use annual leave to be absent from work to bond with or care for a healthy child. The use of annual leave is subject to the right of the manager to approve a time at which annual leave may be taken. See IRM 6.630.1.3, Annual Leave.

  3. Advance Leave – See IRM 6.630.1.6.1 and IRM 6.630.1.6.2 for approval criteria.

  4. Family and Medical Leave Act (FMLA) Leave – Under the Family and Medical Leave Act (FMLA), each parent is entitled to a total of up to 12 weeks of LWOP for the placement of a son or daughter with the employee for adoption or foster care. An employee may elect to substitute annual leave and/or sick leave for any or all of the LWOP used under the FMLA, consistent with the laws and regulations for using annual and sick leave. An employee’s entitlement to FMLA leave begins on the date of placement and expires 12 months later. See IRM 6.630.1.8.

  5. Leave Without Pay (LWOP) – Subject to managerial approval, both parents may request LWOP for adoption proceedings or to be absent from work to bond with or care for a newly adopted child, in accordance with current business unit policy and the negotiated agreement. Please see IRM 6.630.1.9 for more information on LWOP. Please note, this category of LWOP should not be confused with FMLA-LWOP. Please see (d) above for information on FMLA-LWOP.

Additional Flexibilities for Family Purposes

  1. IRS offers various leave and work scheduling flexibilities to assist employees in meeting work and personal obligations. For more information on these flexibilities, go to the ERC at: http://erc.web.irs.gov/ and search on the subject of interest.

  2. Flexible and compressed work schedules – If the work requirements and business unit needs permit, employees may request a flexible or compressed work schedule, which enable them to select and alter their work schedules to help balance work and personal responsibilities. For more information see IRM 6.610.1.6, Alternative Work Schedule (AWS) Program at: http://irm.web.irs.gov/link.asp?link=6.610.1.6.

  3. The IRS Telework Program – Telework allows employees the opportunity to work at home or other approved locations (e.g., satellite office sites or telecenters). Participation in the Telework Program is voluntary. Employees may work full days or a portion of the day at the telework site. While telework may help employees to better balance their work and personal responsibilities, it remains a management option rather than an employee benefit and does not change the terms and conditions of employment. Telework is not an entitlement. Employees who wish to telework must obtain their manager’s permission and enter into a Telework Agreement. Telework is inappropriate for employees to care for family members while working at home or an alternative worksite. However, telework may provide employees with valuable additional time to spend with their family members by reducing the amount of time spent commuting. For more information see IRM 6.800.2, Employee Benefits, IRS Telework (Flexiplace) Program, at: http://irm.web.irs.gov/Part6/Chapter800/Section2/IRM6.800.2.asp.


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