6.630.1  IRS Absence and Leave

Manual Transmittal

January 21, 2014

Purpose

(1) This transmits revised IRM 6.630.1, Absence and Leave.

Background

IRM 6.630.1 provides Servicewide policy, standards, requirements, and guidance relating to absence and leave.

Material Changes

(1) IRM 6.630.1.2 (8) is revised to state that the ability to use annual leave is based on the length of the employee's appointment. It also explains that for appointments 90 days or longer, if the employee separates prior to the end of the appointment, he or she is paid for annual leave earned but not used.

(2) IRM 6.630.1.2 (9) is new because the previous revision addressed two lengths of temporary appointments in the same paragraph. It is now split into two with each addressing a different length of temporary appointment. Paragraph (8) addresses appointments that are for 90 days or longer. Paragraph (9) addresses appointments that are for less than 90 days.

(3) IRM 6.630.1.2 (10) is a newly numbered paragraph and deletes the statement that annual leave will be recredited upon reemployment.

(4) IRM 6.630.1.8.3 (1) is revised with the updated definition of spouse for Family and Medical Leave Act (FMLA) purposes as provided by the Office of Personnel Management (OPM) until final regulations are published in 5 CFR 630, Absence and Leave.

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

Effect on Other Documents

This IRM supersedes IRM 6.630.1, issued March 15, 2013.

Audience

All Operating Divisions and Functions

Effective Date

(01-21-2014)

Karen Becton-Johnson
Director, WorkLife, Benefits and Engagement Division

6.630.1.1  (01-21-2014)
Overview

  1. This chapter provides policy guidance on absence and leave for the IRS. As required, it will be supplemented by Human Capital Office (HCO) interim guidance policy periodically issued by the Director, WorkLife, Benefits and Engagement (WBE) Division. As this chapter is updated in the future, interim guidance will be incorporated into the IRM. To provide more detailed references, hyperlinks are included to access supporting documents and other information located on the IRS intranet and OPM website. Unless otherwise indicated, the policies, authorities, procedures, and instructions contained in this chapter apply to all IRS organizations and employees.

  2. This guidance must be read and interpreted in accordance with applicable laws (5 USC and 38 USC), Governmentwide regulation (5 CFR), Treasury Human Capital Issuance System Directives, and Comptroller General (CG) and Office of Personnel Management (OPM) Decisions, as relevant.

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

6.630.1.1.1  (01-21-2014)
Administration of the Federal Leave System – Authorities

  1. Federal employees have a variety of options for using leave under the Federal leave system. These options vary based on type of appointment, work schedule, and agency policy.

  2. In the IRS, absence and leave will be administered as provided by applicable law (5 USC 63 and 38 USC 4303), regulation (5 CFR 630), CG and OPM Decisions. Recordation of absence and leave will be processed as required by the National Finance Center (NFC); the Department of the Treasury; and the Agency-Wide Shared Services (AWSS), Employee Support Services (ESS), Payroll and Personnel Systems.

  3. 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, delegates authority to managers to approve leave (including correction of administrative errors and determination that a period of sickness or injury interfered with the use of scheduled annual leave), charge absence without leave (AWOL) for unauthorized absences, and authorize brief absences from duty without charge to leave or loss of pay, for individual employees under their supervision and control in accordance with applicable statues, executive orders, regulations, and policies.

  4. 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 leave without pay (LWOP) in excess of 1 year in accordance with applicable regulations and policies.

  5. Pursuant to Delegation Order 6-16, Carryover of Annual Leave, at: http://irm.web.irs.gov/Part1/Chapter2/Section45/IRM1.2.45.asp#1.2.45.17, exigency determinations must not be made by any official whose leave would be affected by the decision. When such a conflict occurs, the determinations shall be made at the next higher management level.

  6. Government Accountability Office (GAO) document entitled Maintaining Effective Control over Employee Time and Attendance Reportinghttp://www.gao.gov/products/GAO-03-352G.

6.630.1.1.2  (03-15-2013)
Administration of the Federal Leave System – Manager Responsibilities

  1. Managers have a fundamental responsibility to ensure that government resources are used efficiently and effectively, with minimum potential for waste, fraud, and mismanagement. As such, managers must administer leave procedures with integrity and in compliance with applicable laws, regulations, and policies. Managers are accountable for:

    1. Approving employees’ time and attendance (T&A) records, and administering leave rules, regulations, and procedures in accordance with established policies;

    2. Ensuring the time entered in the Totally Automated Personnel System (TAPS)/Single Entry Time Reporting (SETR), for both weeks of the pay period prior to validating and electronically signing, matches the source document (if utilized). A manager’s signature is required by the Government Accountability Office (GAO) Work Planning and Control (WP&C). Managers of organizations that report to WP&C have an additional requirement to input and validate the time reported on both Fridays of each pay period. Any time an adjustment is made to a prior week, the manager must complete an Individual Performance Report (IPR) adjustment to correct WP&C report;

    3. Reviewing the SETR T&A record for accuracy on each employee in their organization code;

    4. Validating employees' SETR T&A records by close of business (COB) at the end of the pay period. Organizations on WP&C are required to input and validate weekly data by each Friday;

    5. Electronically signing each organization code in SETR for which they are responsible by COB on the 2nd Friday of each pay period;

    6. Inputting and signing any T&A changes to the current pay period by 10:00 a.m. local time on the 1st Monday of each pay period;

    7. Monitoring employees' leave balances to avoid forfeiture of leave;

    8. Preparing and electronically signing T&A corrections when an error has been identified. All T&A corrections should be discussed with the employee and maintained with the original SETR T&A record;

    9. Ensuring that employees submit appropriate documentation of absences as required and attaching any supporting documentation to the SETR T&A record. For example, jury duty summons/certificate of attendance, medical documentation, military orders, etc.;

    10. Counseling employees on policies, regulations, and procedures related to absence and leave;

    11. Identifying and correcting leave abuse and potential abuse;

    12. Reporting any absence and leave problems to the Memphis Payroll Center via the Employee Resource Center (ERC) and working with them to resolve the problem;

    13. Referring questions of policy and interpretation of timekeeping regulations to the business unit point of contact (BUPOC) and/or SETR Representative via the ERC, as appropriate;

    14. Ensuring that transfers, separations, reassignments, and accessions are reported timely; and

    15. Securely storing current and 2 years prior SETR T&A records. All other years, up to 6 years, should be sent to the warehouse for storage. SETR/TAPS will act as a repository for future electronic SETR T&A records with supporting documentation being secured by the manager.

  2. Specific information and instructions on T&A reporting, approvals, and maintenance requirements can be found in Standard Operating Procedure (SOP) MPC-02, issued by the Memphis Payroll Center and posted on the AWSS, ESS website at: http://awss.web.irs.gov/ess/pps/SOP-UOG/MPC-02.pdf .

6.630.1.1.3  (03-15-2013)
Administration of the Federal Leave System – Employee Responsibilities

  1. Employees must observe designated duty hours and comply with leave rules, regulations, and procedures. As a part of their ethical responsibilities, employees must use leave in accordance with its intended purpose. Employees are responsible for:

    1. Accurately entering their own hours worked and leave taken into SETR (including tracking hours worked at a telework site), and immediately notifying their manager of any changes by the first Monday of the following pay period. The employee's manager has the ability to unlock the organization code or submit a T&A correction;

    2. Requesting and securing approval of leave as far in advance as possible in accordance with local procedures. No format has been mandated for requesting leave. Local guidelines may mandate how leave requests are documented (e.g., emails, memos, OPM Form 71, Request for Leave or Approved Absence at: http://www.opm.gov/forms/pdf_fill/opm71.pdf );

    3. Providing required documentation; for example, jury duty summons/certificate of attendance, medical documentation, military orders, etc.;

    4. Keeping the manager informed of the nature and duration of any absence, and providing required documentation concerning absences and anticipated return to duty;

    5. Using annual and sick leave wisely in order to cover both planned and unplanned absences;

    6. Monitoring leave balances and timely requesting leave for managerial approval to avoid forfeiture of annual leave and/or compensatory time off;

    7. Reporting any discrepancies in leave balances to the appropriate contact for resolution and providing documentation to substantiate the correct balances;

    8. Recording/posting hours worked/leave taken in accordance with guidelines established by individual business units;

    9. Recording/posting clock times in SETR for absences less than a full workday and for multiple types of leave taken in a day; and

    10. Contacting the manager for assistance with any problems relating to input or validation.

6.630.1.2  (01-21-2014)
Eligibility for Annual and Sick Leave

  1. Full-time employees earn leave during each full biweekly pay period while in pay status or in a combination of pay status and nonpay status.

    1. Nonpay status hours are charged to an employee's account and accumulate each pay period.

    2. When the number of nonpay status hours reaches 80 in a given pay period, full-time employees do not earn annual leave or sick leave in that pay period. This is known as the "80-hour cutback."

    3. Any balance of nonpay status hours over 80 are carried over to the next pay period and counted toward the next 80-hour cutback.

    4. Nonpay status hours which total less than 80 will be dropped at the end of the leave year.

  2. Part-time employees earn leave prorated based upon the number of hours in pay status.

    1. Nonpay status does not affect leave accrual as part-time employees earn leave based only on the hours in pay status.

    2. Employees who work two part-time Federal positions earn annual and sick leave on a prorated basis for the hours worked in each position. Only leave earned in the IRS part-time position may be used for absences from the IRS tour of duty (TOD).

    3. All hours in pay status are used for leave accrual. Partial accrual from one pay period carries over to the following pay period.

    4. Part-time employees who permanently convert to a full-time schedule forfeit any partial carryover hours, and are not entitled to compensation for those hours.

  3. Employees on a seasonal work schedule earn leave during each full biweekly pay period while in pay status or in a combination of pay status and nonpay status. Periods of nonwork or nonpay status within the continuity of employment (i.e., release from duty because of lack of work) are treated as LWOP for purposes of computing leave accruals.

  4. Full accrual is credited when a new employee enters on duty the Tuesday following a Monday holiday and works the rest of the pay period. To determine whether a new employee is entitled to pay for the holiday, see IRM 6.610.1.2.9.3(2) Impact of non-pay status on holiday.

  5. By law (5 USC 6302), employees accrue leave when they are employed for a full biweekly pay period. There is no accrual or credit of leave for fractional parts of biweekly pay periods either at the beginning or end of an employee’s period of service. If an employee separates in the middle of a pay period and does not fulfill the entire biweekly pay period requirement, there is no leave accrual. However, employees on an alternative work schedule (AWS), such as 4/10, may fulfill their 80-hour work requirement prior to the end of the pay period and may earn leave for the full pay period. A part-time employee will accrue leave if his or her entire TOD (according to Standard Form 50 (SF-50), Notification of Personnel Action) is fulfilled.

  6. When an employee goes into LWOP status and receives Federal Employees’ Compensation Act (FECA) pay, for a partial pay period, leave is credited on a prorated basis for the part of the pay period the employee is not receiving FECA pay (32 CG 310).

  7. Employees on intermittent work schedules do not earn leave. However, employees on intermittent work schedules who temporarily change to a full-time or part-time work schedule earn leave as in (1) and (2) above. The employee’s annual leave earned, while occupying a full-time or part-time position, is held in abeyance after the employee reverts back to an intermittent work schedule, for use if the employee returns to a full-time or part-time work schedule. As an alternative, the employee may request a payment for the annual leave by contacting the ERC.

  8. The entitlement to use annual leave is based on the length of the appointment. Employees (both new and reemployed) whose appointments are for 90 days or longer earn and may be granted annual and sick leave as of the first day of employment subject to managerial approval. This applies whether or not the employee actually works 90 days. If the employee separates prior to the 90th day, he or she is entitled to payment for any annual leave earned but not used.

  9. Employees (both new and reemployed) whose appointments are for less than 90 days earn annual and sick leave but may not use annual leave unless the appointment is extended and continues beyond 90 days, without a break in service. OPM defines 'break in service' as the time when an employee is no longer on the payroll of an agency. If there is a break in service and the individual is reemployed (for either a temporary or career conditional appointment), annual leave previously earned is not recredited.

  10. Employees who separate prior to completion of the appointment (for appointments less than 90 days) are not entitled to payment for leave earned but not used.

6.630.1.2.1  (03-15-2013)
Documenting Leave Requests

  1. Requests for leave must be submitted in writing per business unit or individual manager requirements and procedures (e.g., email, memo, OPM Form 71, Request for Leave or Approved Absence at: http://www.opm.gov/forms/pdf_fill/opm71.pdf Managers must ensure that each employee’s time worked and leave taken are accurately documented every pay period.

6.630.1.3  (03-15-2013)
Annual Leave

  1. Annual leave, as provided by 5 USC 6301-6304, 6306, and 6308, and 5 CFR 630, subparts B and C, is to be used for vacation periods and to allow time off for personal and emergency purposes.

  2. Employees must request annual leave in advance and receive managerial approval prior to use. Managers must ensure that employees’ use of annual leave does not impact business operations while, at the same time, balancing employee needs. Generally, annual leave is scheduled and approved or disapproved at the time it is requested by the employee.

  3. An employee has a right to take annual leave, subject to the right of the manager to schedule the time at which annual leave may be taken, however:

    1. Annual leave may be denied when workload necessitates that the employee be on duty.

    2. Except for critical business requirements, annual leave should not be granted when it would necessitate the payment of overtime to maintain work schedules or would otherwise impede workload accomplishment.

    3. Annual leave should be scheduled to prevent employees from forfeiting the annual leave in excess of the maximum carryover amount permissible under leave regulations, as described in IRM 6.630.1.3.1 (6).

  4. Annual leave may be used and charged in 15-minute increments.

6.630.1.3.1  (03-15-2013)
Annual Leave Accrual Rates and Ceiling

  1. Annual leave accrual rates for full-time employees are established in accordance with 5 USC 6303 and 5 CFR 630, subpart C.

    Years of Federal Service Annual Leave Earned Each Pay Period
    Less than 3 years 4 hours
    3 years but less than 15 years 6 hours
    15 or more years 8 hours

  2. 5 USC 6303(f) provides the following for members of the Senior Executive Service (SES), Senior Level (SL), and Scientific and Professional (ST) positions, and employees covered by a pay system equivalent to the SES, SL, or ST pay system.

    Years of Federal Service Annual Leave Earned Each Pay Period
    Any number 8 hours

  3. Part-time employees earn annual leave according to the number of hours worked each pay period:

    Years of Federal Service Annual Leave Earned Each Pay Period
    Less than 3 years 1 hour for each 20 hours worked
    3 years but less than 15 years 1 hour for each 13 hours worked
    15 or more years 1 hour for each 10 hours worked

  4. In accordance with 5 USC 6304(b)(1) and (2), individuals directly recruited or transferred by the IRS, from the United States or its territories or possessions including the Commonwealth of Puerto Rico, for employment outside the area of recruitment or from which transferred, may accrue 45 days (360 hours) of annual leave. (Note: Employees who are residents of Puerto Rico hired by the IRS in Puerto Rico have a maximum 30-day (240) annual leave ceiling. However, employees recruited from or transferred to Puerto Rico may accrue up to 45 days (360 hours) of annual leave. There will be situations where employees in the same location have different annual leave ceilings based on the above statute and how they arrived at the location.)

  5. Any new rate of earning annual leave is automatic and effective at the beginning of the first pay period following the date on which the employee completes the required length of service.

  6. Annual leave accrued but not taken may carryover to the following leave year a maximum of:

    1. 30 days (240 hours) for employees stationed within the United States;

    2. 45 days (360 hours) for employees stationed outside the United States; or

    3. 90 days (720 hours) for SES, SL, and ST employees.

  7. Employees stationed outside the United States, who return to a position within the United States, may have accumulated annual leave above the 30-day maximum applicable to employees stationed within the United States. Upon return, the amount in their account on the last day of the pay period at the overseas post of duty (up to the overseas maximum of 45 days) will become their annual leave ceiling in the United States position. It will also carry into subsequent leave years provided the employee’s balance does not fall to a lesser amount. The lesser amount or 240 hours (i.e., 30 days) then becomes the employee’s maximum ceiling, whichever is greater.

  8. When an employee moves to a position in the SES, the employee’s annual leave balance will remain to the employee’s credit.

  9. When an employee in the SES moves to a position outside the SES, accumulated leave remains to the employee’s credit and the maximum ceiling (up to 90 days) is subject to reduction as detailed in (7) above.

  10. Any accrued leave in excess of the maximum ceiling at the end of the leave year will be forfeited.

  11. Pursuant to OPM, under the Postal Reorganization Act, dated August 12, 1970, an employee transferring from the United States Postal Service (USPS) to IRS may not have his or her benefits reduced. The employee may transfer an aggregate amount of leave that does not exceed the maximum limitation allowable under the USPS leave system. The amount transferred becomes the employee's annual leave ceiling, which is subject to reduction in accordance with 5 USC 6404(c), until the amount of accumulated annual leave equals the maximum allowed by IRS.

6.630.1.3.2  (03-15-2013)
Sequence of Annual Leave Usage

  1. Managers and employees are responsible for establishing leave schedules early in the year to ensure that the needs of the Service and employees are met. Because annual vacations are important to maintain health, efficiency, and a balance between work and family life, employees should be encouraged to request an annual leave period of two weeks for vacation purposes.

  2. Employees are responsible for monitoring their use of current and restored annual leave to prevent loss of earned leave. To avoid forfeiture, it is recommended leave be used in the following sequence:

  3. Prior to pay period 18:

    1. Previously earned compensatory time off (for travel or in lieu of overtime);

    2. Restored forfeited annual leave that will expire at the end of the current leave year;

    3. Projected current year "use or lose" annual leave;

    4. Restored annual leave that will not expire in the current leave year; and

    5. Annual leave that will not be subject to loss in the current leave year.

  4. Pay period 18 and through the end of the leave year:

    1. Projected current year "use or lose" annual leave;

    2. Restored forfeited annual leave that will expire at the end of the current leave year;

    3. Previously earned compensatory time off (for travel or in lieu of overtime payment);

    4. Restored annual leave that will expire in a following leave year; and

    5. Annual leave that will not be subject to loss in the current leave year.

  5. Employees should use all "use or lose" annual leave before any earned compensatory time off in lieu of overtime payment. However, the use of annual leave does not change the expiration date of earned compensatory time. The 26 pay period time frame for use and 80-hour maximum earning limits for earned compensatory time are still in effect. (For further information regarding compensatory time in lieu of overtime payment see 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 and IRM 6.550.1.1.11, Compensatory Time Off In Lieu of Overtime Pay for FLSA Non-Exempt Employees, at: http://irm.web.irs.gov/Part6/Chapter550/Section1/IRM6.550.1.asp#6.550.1.1.11.

  6. Please note, credit hours earned by employees on a flexible work schedule are not a category of leave and may be carried forward indefinitely up to the 24-hour limitation. For additional information on credit hours see IRM 6.610.1.6.3 , Credit Hours, at: http://irm.web.irs.gov/Part6/Chapter610/Section1/IRM6.610.1.asp#6.610.1.6.3.

6.630.1.3.3  (03-15-2013)
Restoration of Forfeited Annual Leave

  1. Forfeited annual leave may be restored under 5 USC 6304(d) when annual leave is lost due to:

    1. An exigency of the public business, of such importance, that scheduled annual leave may not be used by an employee within the leave year;

    2. Administrative error; or

    3. Sickness of the employee when the annual leave was scheduled in advance.

  2. Pursuant to Delegation Order 6-16, Carryover of Annual Leave, at: http://irm.web.irs.gov/Part1/Chapter2/Section45/IRM1.2.45.asp#1.2.45.17, exigency determinations must not be made by any official whose leave would be affected by the decision. When such a conflict occurs, the determinations shall be made at the next higher management level. The authority to make determinations regarding the exigency of the public business is delegated to (this authority may not be redelegated):

    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. Before forfeited annual leave may be considered for restoration, as required by 5 CFR 630.308, the annual leave must have been scheduled and approved in writing (to include emails) before the start of the third biweekly pay period prior to the end of the leave year.

  4. The forfeited annual leave of employees on seasonal work schedules, that have been released to nonpay status, is not eligible for restoration since the lack of work which caused the release does not meet the criteria for public exigency.

  5. An employee must schedule and use restored annual leave no later than the end of the leave year ending 2 years after:

    1. The date of restoration of the annual leave forfeited because of administrative error;

    2. The date fixed by the head of the agency or designee as the date of termination of the exigency of the public business; or

    3. The date the employee is determined to be recovered from illness or injury and able to return to duty.

  6. Restored annual leave that is not used within the established time limitation is forfeited with no further right to restoration. Annual leave forfeited by an employee because he or she fails or chooses to not request, schedule, or use approved leave is not eligible for restoration.

  7. Restored forfeited annual leave is established in a separate leave account. It should be used before regular annual leave, except in the case of annual leave that will be subject to forfeiture at the end of the current leave year.

  8. IRS Form 9202, Request for Restoration of Annual Leave, at: http://core.publish.no.irs.gov/forms/internal/pdf/11126h04.pdf, which includes the written approval, must be used for requesting and approving restored annual leave. The following documentation must be submitted in support of the request for restoration:

    1. The date(s) the leave was approved by the appropriate official;

    2. The date(s) during which the leave was scheduled for actual use and the amount scheduled (days/hours); and

    3. Reason(s) for subsequent cancellation of approved leave. In the event of an exigency of the public business, documentation must include the beginning and ending dates of the exigency and a copy of the cancellation of the previously approved leave.

  9. The manager will forward the original documentation to the employee’s timekeeper for records maintenance.

  10. SOP 630-01, Restoration of Forfeited Annual Leave, provides additional information and instructions on this subject and may be found on the AWSS, ESS website at: http://awss.web.irs.gov/ess/PPS/SOP-UOG/SOP_630-01.pdf.

6.630.1.3.4  (03-15-2013)
Terminal Leave

  1. Annual leave requested immediately before separation or retirement without the expectation of return to duty, referred to as "terminal leave" , should not be granted. Annual leave should not be approved when it is known in advance that a separation will occur. This requirement is to ensure that the Government is not incurring additional costs for employees that should actually have separated prior to the leave. Any exceptions should be extremely rare and limited to situations in which exigencies of the Service require such actions.

  2. Grants of terminal leave may be appropriate under these circumstances:

    1. An employee is awaiting a decision on his or her application for disability retirement;

    2. Per reduction-in-force (RIF) regulations at 5 CFR 351.606(b), an employee that is being separated may use annual leave to reach initial eligibility for retirement or continuance of health benefits;

    3. An employee is in leave status pending acceptance by the Armed Forces for extended active duty (24 CG 650);

    4. An employee has received notice of separation for cause and requests annual leave or the Service deems it necessary to place the employee on involuntary annual leave; or

    5. An employee who is a reservist or member of the National Guard, and enters extended military or naval service with restoration rights, is entitled to be carried on annual leave rather than receive a lump-sum payment (41 CG 320).

  3. Requests for extended LWOP prior to a projected separation must be fully examined, to determine if 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. Requests of this nature should be related to extraordinary life events, fully documented, and approved in accordance with business unit policies regarding leave approval authorities.

6.630.1.3.5  (03-15-2013)
Lump-Sum Payment for Annual Leave

  1. An employee, including employees covered under the IRS Payband System, will receive a lump-sum payment for any unused annual leave when he or she separates from Federal service or enters active duty in the Armed Forces and elects to receive a lump-sum payment. Per 5 CFR 550.1204, a lump-sum payment will equal the pay the employee would have received had he or she remained employed until the expiration of the period covered by the annual leave. A lump-sum payment will be calculated as provided by 5 USC 5551 and 6306, and 5 CFR 550, subpart L. For additional information regarding IRS payband employees, refer to the Annual Leave Lump-Sum Payments fact sheet on the Payband Resource Center website at: http://hco.web.irs.gov/apps/payband/docs/Fact_Sheet_Annual_Leave_Lump_Sum_Payments.pdf.

  2. Additional types of pay and pay adjustments included in the lump-sum payment are located at 5 CFR 550.1205(b).

  3. The time covered by the lump-sum payment is not counted as civilian Federal service (26 CG 102, 105, and 24 CG 526). Also, in accordance with 5 CFR 550.1205(e), employees do not earn leave during this period. The payment is not regarded, except for purposes of taxation, as salary or compensation and is not subject to retirement deductions.

  4. Employees are not entitled to pay for holidays during the period covered by a lump-sum payment.

  5. Employees who are reemployed prior to the end of the period covered by the lump-sum payment are required to refund the Service an amount equal to the gross compensation received for the unexpired portion of the lump-sum leave period. The period covered by the refund is the period from the date of reemployment to the expiration of the lump-sum period.

    1. If an employee who previously received a lump-sum payment is being reemployed, the servicing employment office should contact the AWSS, ESS, payroll center to determine if an appointee is entering on duty prior to the expiration of annual leave represented by a lump-sum payment, minus any restored annual leave.

    2. The employment office will work with the payroll center to determine the amount of the refund and advise the employee of the amount due. Collection should be made prior to employment in accordance with 5 CFR 550.1206. When requiring a full refund would impose a hardship, employees may satisfy the indebtedness by payroll deductions. Deductions should be made in sufficiently large amounts to liquidate the indebtedness within one year. This debt may not be waived.

6.630.1.4  (03-15-2013)
Credit for Prior Non-Federal Work Experience and Experience in a Uniformed Service for Determining Annual Leave Accrual Rate

  1. It is the policy of the IRS to utilize available personnel flexibilities to recruit and retain a highly-skilled, professional workforce. At its sole discretion, the IRS may provide credit for service that otherwise would not be creditable under 5 USC 6303(a), for the purpose of determining the annual leave accrual rate, of an individual receiving his or her first appointment (regardless of tenure) as a civilian employee of the Federal Government, or an employee who is reappointed following a break in service of at least 90 calendar days after his or her last period of civilian Federal employment.

6.630.1.4.1  (03-15-2013)
Annual Leave Accrual Credit – Definitions

  1. Employee (also referred to as "applicant" ) – An individual subject to 5 USC 63, who either a) is receiving a first appointment (regardless of tenure) as a civilian employee of the Federal Government; b) is being reappointed following a break in service of at least 90 calendar days after the last period of civilian Federal employment; or c) is a retired member of a uniformed service as defined by 38 USC 4303.

  2. Uniformed Service – The Armed Forces, the Army National Guard, and the Air National Guard when engaged in active duty for training, inactive duty training, or full-time National Guard duty, the commissioned corps of the Public Health Service, and any other category of persons designated by the President in time of war or national emergency.

6.630.1.4.2  (03-15-2013)
Annual Leave Accrual Credit – Delegation of Authority

  1. The IRS Commissioner may approve credit for service that otherwise would not be creditable under 5 USC 6303(a) for the purpose of determining the annual leave accrual rate of a newly appointed or reappointed employee. Pursuant to Delegation Order 6-8, Human Resources Authorities Granted by the Treasury Human Capital Issuance System (HCIS), Law, and Regulation, at: http://irm.web.irs.gov/Part1/Chapter2/Section45/IRM1.2.45.asp#1.2.45.9, this authority has been redelegated to the IRS Human Capital Officer and may not be further delegated.

6.630.1.4.3  (01-21-2014)
Annual Leave Accrual Credit – Responsibilities

  1. Business Unit Commissioners, or equivalent, are responsible for:

    1. Determining when to request use of this authority; and

    2. Establishing and maintaining the business case file for each employee to which prior non-Federal work experience or military service is being credited for annual leave accrual.

  2. The Human Capital Office (HCO), Employment, Talent and Security (ETS) Division, employment offices, are responsible for:

    1. Reviewing the business case file to determine whether the prior experience meets the qualification and directly-related experience requirements set forth by 5 CFR 630.205;

    2. Determining the specific amount of time that may be creditable toward the annual leave accrual;

    3. Forwarding the business case with a completed Form 14120, Worksheet for Identifying Creditable Prior Non-Federal Work and Uniformed Service Experience For Annual Leave Accrual at: http://core.publish.no.irs.gov/forms/internal/pdf/54484a10.pdf, to the Embedded Human Capital staff (or equivalent) of the business unit.

    4. Processing the accession personnel action, after approval by the IRS HCO, to ensure that the approved time creditable for annual leave accrual is granted on the effective date of the applicant’s initial appointment or reappointment to the Federal service; and

    5. Informing the embedded staff.

  3. The embedded staff will forward the business case to HCO, WBE Division, Pay, Leave and Performance Branch.

  4. HCO, WBE Division, Pay, Leave and Performance Branch, is responsible for:

    1. Reviewing the business case file for regulatory and policy compliance; and

    2. Ensuring the case is completely documented and processed expeditiously to the IRS HCO for approval or disapproval.

6.630.1.4.4  (03-15-2013)
Annual Leave Accrual Credit – Requirements

  1. Credit for non-Federal work experience or active duty honorable uniformed service is discretionary and may be granted only if it is determined that the skills and experience of the applicant are:

    1. Essential to the new position (e.g., non-Federal computer work previously used by an applicant for an Information Systems Specialist position);

    2. Acquired through performance in a non-Federal or active duty honorable uniformed service position that directly relates to the duties of the new position (e.g., non-Federal auditor work used in a Tax Auditor or Revenue Agent position); and

    3. Necessary to achieve an important IRS mission or performance goal.

  2. If credit is given for less than full-time service, then such credit should be based on the number of hours or the percentage of time the employee performed directly-related duties. The methodology used must be documented in the business case file.

  3. Credit for non-Federal work experience or active duty honorable uniformed service is granted to the employee on the effective date of his or her initial appointment or reappointment to Federal service. According to 5 CFR 630.205 (d), prior service credit cannot be granted retroactively or subsequent to the effective date of the employee’s appointment or reappointment. In other words, the written determination must be made and approved before the employee enters on duty.

6.630.1.4.5  (03-15-2013)
Annual Leave Accrual Credit – Business Case

  1. In determining whether to request this authority, a business unit commissioner or equivalent must consider:

    1. The extent that annual leave credit would directly enhance the ability of the IRS to fill a critical position and thus improve the performance of mission-critical functions;

    2. Whether there are employees who are currently available that could perform the duties and responsibilities of the position for which the individual is being considered; and

    3. Other special or unique needs of the individual’s services.

  2. Credit for prior work experience toward the annual leave accrual rate must be documented in writing and approved in advance of the applicant’s entry on duty. It is imperative the business case be developed and forwarded to the servicing employment office as far in advance of the applicant’s entry on duty as practical to ensure sufficient time for eligibility, policy, and regulatory compliance reviews. The supporting documentation must include:

    1. A description of the applicable qualifications of the individual and how they meet a special need of the IRS that justifies use of the authority;

    2. Other factors that affect the use of this authority (e.g., the nature of the labor market, the demand in the private sector for the knowledge and skills possessed by the individual, and significant disparities between Federal and private sector salaries for the knowledge and skills required in the position to be filled); and

    3. An analysis of the directly-related work experience the applicant performed during his or her non-Federal or active duty honorable uniformed service, including the specific dates. Acceptable written documentation must be provided by the applicant and may include:

    • Position or Military Occupational Specialty (MOS) descriptions;

    • Letters from managers or performance evaluations indicating duties and time period(s) (including number of hours per week) the applicant performed the duties;

    • Resume;

    • Employment or military service records;

    • Copies of contracts or agreements;

    • Other documentation that is deemed sufficient to verify the service; and

    • Written self-certification that he or she was not terminated for cause from any of the positions upon which the creditable service is to be based.

6.630.1.4.6  (01-21-2014)
Annual Leave Accrual Credit – Procedures

  1. The business unit commissioner or equivalent prepares the business case and submits the request to the servicing employment office through the embedded Human Capital staff as far in advance of the requested entry on duty date as possible. Embedded staffs are advised to contact their servicing employment office before developing their business case to initiate a determination of the amount of creditable service that may be applied to the applicant’s service computation date (SCD) for leave purposes.

  2. The servicing employment office will review the application package to identify specific periods of creditable non-Federal work experience or military service. Creditable service will be documented on the Form 14120, Worksheet For Identifying Creditable Prior Non-Federal Work And Uniformed Service Experience For Annual Leave Accrual, at: http://core.publish.no.irs.gov/forms/internal/pdf/54484a10.pdf. The amount of service credited may not exceed the actual amount of service performed.

  3. The servicing employment office will determine the amount of creditable service that may be granted using this authority. It will include a review of the major duties to be performed and the required knowledge as reflected by the position description for the job being filled.

  4. The WBE Division, Pay, Leave and Performance Branch, will perform a technical review for regulatory and policy compliance as outlined in 5 CFR 630.205 and forward the business case file to the IRS Human Capital Officer, through the Director, WBE Division, for a final determination (approval/disapproval).

  5. The IRS Human Capital Officer will forward the final decision directly to the servicing employment office who will advise the embedded staff of the determination.

  6. If the request is approved, the servicing employment office will complete the coding of the accession to indicate the approved SCD for annual leave purposes.

    1. The period of service being credited must be included in Block 31, SCD - Leave, of the SF- 50, Notification of Personnel Action that effects the appointment of the individual with the IRS.

    2. The appropriate remark code must be used in Block 45, Remarks, on the SF-50 as follows:

    • B73 – "You are receiving (enter years and months e.g., 2 years, 6 months) credit toward your SCD-Leave shown in Block 31 for the following period(s) of non-Federal service" : (list all applicable "from" and "to" dates). "This time is permanently creditable unless you fail to complete 1 full year of continuous service with this agency"

6.630.1.4.7  (03-15-2013)
Annual Leave Accrual Credit – Records

  1. The employment office will maintain the documented and approved/disapproved business cases. The Department of the Treasury or OPM may conduct periodic reviews of this authority.

  2. The approved Form 14120, Worksheet For Identifying Creditable Prior Non-Federal Work And Uniformed Service Experience For Annual Leave Accrual, along with all other accession documents, will be sent from the servicing employment office to the payroll center for processing and inclusion in the employee’s official personnel folder.

6.630.1.4.8  (03-15-2013)
Annual Leave Accrual Credit – Separations

  1. Credit for prior work experience remains creditable for annual leave accrual purposes thereafter, provided the employee completes 1 full year of continuous service within the Department of the Treasury.

  2. The 1 year of continuous service must be extended by any time spent in a LWOP status in order to permanently retain the prior service credit for annual leave accrual purposes. Exceptions occur when an employee separates or is placed on LWOP to perform service in the uniformed services and later returns through the exercise of a reemployment right, separates, or is placed on LWOP because of an on-the-job injury and later returns to work.

  3. If an employee separates from Federal service or transfers to another Federal agency before completing 1 full year of continuous service with the Department of the Treasury, the employee is not entitled to retain the prior service credit.

    1. The accrual credit allowed for prior non-Federal service time must be subtracted from the employee’s total creditable service before the employee separates or transfers, and IRS must establish a new SCD-Leave for annual leave accrual purposes.

  4. Any annual leave accrued or accumulated by an employee as a result of receiving credit for prior service remains with the employee and is transferred to the new employing agency, or is paid in a lump-sum payment under 5 CFR 550.1205, if the employee is separating from Federal service or moving into a position to which annual leave cannot be transferred.

6.630.1.4.9  (03-15-2013)
Annual Leave Accrual Credit – Additional Information

  1. All written documentation must be approved prior to the effective date of the applicant’s initial appointment or reappointment, and the selecting official must discuss the annual leave accrual rate with the applicant before the entry on duty date.

  2. Mathematical errors which are identified after the accession action has been processed will be corrected by processing a Nature of Action Code 002/Correction to correct Block 31 (SCD – Leave) of the accession SF-50.

  3. If questions arise between the business unit commissioner and the servicing employment office as to determining the accrual rate, the embedded staff will work with the servicing employment office for resolution. If the accrual rate still cannot be resolved, the business case will be referred to the ETS Division, Policy and Programs Office for a final decision.

6.630.1.5  (03-15-2013)
Sick Leave

  1. Sick leave is authorized and administered under 5 USC 6301, 6302, 6307, and 6308 and 5 CFR 630, subpart D.

  2. Employees may request the use of sick leave as provided by 5 CFR 630.401 when the employee:

    1. Is incapacitated for the performance of his or her duties by physical or mental illness, injury, pregnancy, or childbirth;

    2. Receives medical, dental, or optical examination or treatment;

    3. Would, as determined by health authorities or a health care provider, jeopardize the health of others, by his or her presence on the job because of exposure to a communicable disease. Employees may use up to 104 hours of sick leave during any leave year to care for a family member who has been similarly exposed. OPM cautions that use of sick leave for this purpose should be in very limited circumstances;

    4. Provides care for a family member who is incapacitated by a medical or mental condition or attends to a family member receiving medical, dental, or optical examination or treatment;

    5. Provides care for a family member with a serious health condition;

    6. Makes arrangements necessitated by the death of a family member or attends the funeral of a family member; or

    7. Must be absent 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.

  3. Sick leave may be used and charged in 15-minute increments.

6.630.1.5.1  (03-15-2013)
Sick Leave Accrual Rates

  1. Full-time employees accrue 4 hours of sick leave for each pay period of employment, equivalent to 104 hours or 13 days per leave year.

  2. Part-time employees accrue 1 hour of sick leave for each 20 hours in pay status.

6.630.1.5.2  (03-15-2013)
Requests for Sick Leave

  1. Employees must request sick leave from their manager as soon as possible (generally, within the first 2 hours of the start of the workday on the first day of absence). If the manager is unavailable, employees should leave a voice message or email with their telephone number. If the illness continues beyond 1 day, employees must keep their manager informed, normally each day.

  2. Requests for sick leave that are foreseeable based on planned medical, dental, or optical examinations or treatment should be requested as far in advance as possible.

6.630.1.5.3  (03-15-2013)
Evidence to Support Sick Leave

  1. Managers may grant the use of sick leave only when the need for sick leave is supported by administratively acceptable evidence. The manager may consider the employee’s self-certification, regarding the reason for the absence, as administratively acceptable evidence.

  2. Generally, absences of 3 days or less for which sick leave is requested do not require medical certification. However, an employee may be required to provide medical certification or other administratively acceptable documentation for sick leave of more than 3 consecutive workdays, or for a shorter period when determined necessary.

    1. Employees must submit the requested information within 15 calendar days from the date the manager requests the documentation. If that is not practical, despite the employee's diligent efforts, employees must provide the documentation within a reasonable period of time, but no later than 30 calendar days after the date the manager requests documentation.

    2. Employees who do not provide the required evidence or medical certification within the specified time period are not entitled to the sick leave.

  3. As an untimely submission of medical documentation/certification may be the basis for denying requested sick leave, managers should document the date the evidence or certification is requested, the date the documentation is due, and the date received.

6.630.1.5.4  (03-15-2013)
Safeguarding Medical Information

  1. It is critical that an employee’s privacy be safeguarded when requesting, receiving, and storing medical documentation. Information concerning an employee’s medical condition or history should be maintained in a separate confidential medical file. The presence of medical documentation in an employee’s employee performance file or drop file violates the Rehabilitation Act. As with employee performance and drop files, the confidential medical file should always be secured in a locked cabinet.

  2. When medical documentation is requested from an employee, the employee may choose to submit the requested medical documentation directly to a medically certified employer representative (e.g., Agency Federal Occupational Health (FOH) Medical Review Officer), instead of his or her manager. Additional information can be found at the HCO - Federal Occupational Health (FOH) Contract Health Services Program website at: http://hco.web.irs.gov/Worklife/FOH.asp.

    1. Business divisions with job-related medical requirements may alter this requirement by establishing an approved procedure that protects the privacy of the employee and that requires the employee to provide medical information directly to managers.

  3. While the intent of allowing an employee to submit medical information directly to FOH is solely to protect the privacy of the employee, it is not intended to limit the information necessary for a manager to determine the approval of leave. The medically certified employer representative will advise the manager regarding whether the illness has incapacitated the employee for work during the absences in question, when the employee’s condition is expected to improve, and if any accommodations requested are appropriate based on the medical condition. A manager may request further explanation from the employee or request additional information from the medically certified FOH representative in order to make a decision.

6.630.1.5.5  (03-15-2013)
Sick Leave for Family Care

  1. In accordance with 5 CFR Part 630.401, sick leave may be granted to care for family members. For use of sick leave, family member is defined as:

    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.

  2. The maximum leave year limits for full-time employees are:

    1. 104 hours for general (more routine) family care and bereavement purposes; and

    2. 480 hours for care of a family member with a serious health condition.

  3. The maximum leave year limits for part-time employees are as follows:

    1. For general family care, part-time employees may use the number of hours of sick leave normally accrued during a leave year; and

    2. For care of a family member with a serious health condition, hours are prorated in proportion to the average number of hours of work in the scheduled TOD each week.

  4. The amount of accrued sick leave employees may use for all family care purposes may not exceed 480 hours in a leave year. Thus, if any hours of sick leave are used for general family care and bereavement purposes as described below (see IRM 6.630.1.5.5.1), it must be subtracted from the 480 hours of sick leave available for care of a family member with a serious health condition (see IRM 6.630.1.5.5.2). For part-time employees, the amount of accrued sick leave employees may use for all family care purposes is prorated in proportion to the average number of hours of work in the employee’s scheduled TOD each week.

  5. Employees requesting to use their sick leave for family care must advise their manager if the sick leave is for general family care, bereavement (arranging or attending a funeral), or care for a family member with a serious health condition, and report the hours using the appropriate codes in SETR. Managers must ensure and certify that employees do not exceed the maximum hours allowable in a given leave year.

6.630.1.5.5.1  (03-15-2013)
Sick Leave for General Family Care and Bereavement Purposes

  1. Full-time employees may use up to 104 hours of accrued sick leave each leave year; part-time employees may use the number of hours of sick leave normally accrued during a leave year to:

    1. Provide care for a family member who is incapacitated as a result of physical or mental illness, injury, pregnancy, or childbirth;

    2. Provide care for a family member as a result of medical, dental, or optical examination or treatment;

    3. Provide care for a family member if that person would, as determined by the health authorities or by a health care provider, jeopardize the health of others by their presence in the community due to an exposure to a communicable disease; or

    4. Make arrangements necessitated by the death of a family member or attend the funeral of a family member (bereavement).

  2. Employees may request to use accrued sick leave for general family care, for maternity and adoption purposes. Additional entitlements may be invoked under the Family and Medical Leave Act. Parents may not use sick leave to be absent from work to bond with or care for a healthy child. Annual leave or LWOP may be requested for a period of paternity care, adjustment, child bonding or to make arrangements for child care. See Exhibit 6.630.1-1, Quick Reference of Leave Options for Birth, Adoption, and Care of a Child, and Additional Flexibilities for Family Purposes for more information.

6.630.1.5.5.2  (03-15-2013)
Sick Leave to Care for a Family Member with a Serious Health Condition

  1. Full-time employees caring for a family member with a serious health condition may use up to 480 hours of their accrued sick leave during a leave year. For part-time employees, the amount of sick leave that may be used to care for a family member with a serious health condition is prorated in proportion to the average number of hours of work in the employee's scheduled TOD each week.

    1. The term serious health condition has the same meaning as defined in 5 CFR 630.1202, the regulations implementing the Family and Medical Leave Act (FMLA) of 1993, 5 USC 6381. This definition includes such conditions as cancer, heart attacks, strokes, severe injuries, Alzheimer's disease, pregnancy, and childbirth. The term serious health condition is not intended to cover short-term conditions for which treatment and recovery are very brief. The common cold, the flu, earaches, upset stomach, headaches (other than migraines), routine dental or orthodontia problems, etc., are not serious health conditions unless complications arise. See IRM 6.630.1.8.3, FMLA – Definitions.

    2. Medical documentation of the serious health condition is required. This documentation must include a written statement from the health care provider concerning the family member’s need for psychological comfort and/or physical care and the specified period of time that the employee is needed to care for the family member with the serious health condition.

6.630.1.5.6  (03-15-2013)
Substitution of Sick Leave for Unpaid Family and Medical Leave to Care for a Covered Servicemember

  1. The amount of accumulated and accrued sick leave an employee may substitute for unpaid FMLA leave under 5 USC 6382(a)(3) to care for a covered servicemember may not exceed a total of 26 administrative workweeks (1,040 hours) in a "single 12-month period" . (Or, for a part-time employee or an employee with an uncommon TOD, an amount of sick leave equal to 26 times the average number of hours in his or her scheduled TOD each week.) The employee must have invoked entitlement under the FMLA in order to substitute sick leave. This provision is different and is in addition to the sick leave that an employee may request to substitute for the basic 12-week (480 hours) entitlement to regular FMLA leave.

6.630.1.6  (03-15-2013)
Advance Leave

  1. In accordance with 5 USC 6302(d); 5 CFR 630, subpart B; and 5 CFR 630.401, managers may grant advance leave (annual or sick) within limitation. Advance leave is not an entitlement but approved at the manager's discretion. While the OPM's 2010 final regulations allow additional reasons for advance sick leave, this section states IRS policy on advance leave, including advance sick leave.

  2. Negative leave meets the definition of the term "debt" in accordance with the Chief, Financial Office, in that the term "debt" or "claim" (the terms are used interchangeably) means any amount of money or property that has been determined by an appropriate official of the Federal government to be owed to the United States by a person, organization, or entity other than another Federal agency.

  3. Employees must repay the amount equal to all advance leave if they leave Federal service. If the employee fails to repay the advance leave, he or she will be billed for the amount equal to the leave or the amount owed, which may be taken from the final salary and/or lump-sum leave payment. If the employee moves to another bureau within Treasury or to another agency outside of Treasury, the employee may choose to carry the negative balance or repay. See IRM 6.630.1.6.3 for further information.

  4. Before approving requests for advance leave from employees with seasonal work schedules, managers and employees should consider how long it will take to repay the debt, as leave is earned only during their work seasons while employees are in a pay status.

  5. Advance leave balances are carried forward from each leave year to the next until liquidated.

  6. Employees on temporary appointments for less than 90 days may not be granted advance leave.

  7. Employees with intermittent work schedules may not be granted advance leave.

6.630.1.6.1  (03-15-2013)
Advance Annual Leave

  1. Employees do not have a right to advance annual leave and should save their accrued annual leave to cover both planned and unplanned absences. However, under unusual circumstances, if an employee is on a permanent appointment and has served for more than 90 days, management may grant advance annual leave.

  2. The amount of advance annual leave may not exceed the amount that would be earned prior to the employee's separation or by the end of the current leave year, whichever comes first.

  3. The employee's request and use of advance annual leave serves as his or her commitment to repay the leave.

  4. An employee will not be allowed to continually use annual leave accruals each pay period when there is outstanding annual leave indebtedness. Management must carefully evaluate all such requests on a case-by-case basis to ensure that the employee is committed to repaying the leave through future leave accruals.

  5. Employees must repay the amount equal to all advance annual leave if they leave Federal service. If the employee fails to repay the advance annual leave, he or she will be billed for the amount equal to the leave or the amount owed, which may be taken from the final salary and/or lump-sum annual leave payment. If the employee transfers to another bureau within Treasury or to another agency outside of Treasury, the employee may choose to carry the negative balance or repay. See IRM 6.630.1.6.3 for further information.

6.630.1.6.2  (03-15-2013)
Advance Sick Leave

  1. Employees do not have a right to advance sick leave. However, when the severity of the situation warrants, a maximum of 30 days (equivalent to 240 hours) of sick leave may be advanced to full-time employees with a serious health condition, to care for a family member with a serious health condition, for purposes relating to the adoption of a child, or to care for a covered servicemember with a serious injury or illness.

  2. The term serious health condition has the same meaning as defined in 5 CFR 630.1202, the regulations implementing the Family and Medical Leave Act of 1993 (FMLA), and 5 USC 6381. See IRM 6.630.1.5.5.2 (1)a, above.

  3. Part-time employees may request the number of hours of sick leave normally accrued during a leave year.

  4. All requests for advance sick leave must be supported by medical documentation or other administratively acceptable documentation.

  5. There must be a reasonable indication that the employee will return to duty after his or her illness (e.g., if an employee has applied for disability retirement, he or she may already have an outstanding balance of advance sick leave; therefore, no additional advance sick leave should be authorized because there is no reasonable indication the employee will return to duty and be in a position to liquidate the indebtedness).

  6. When it is known or reasonably expected that an employee will separate during the year (for example, expiration of appointment or retirement), the total advance may not exceed the amount that will be earned prior to the anticipated separation (i.e., the employee is responsible for repayment of the hours owed prior to the separation so that he or she is separating with a 0 balance, not a negative balance).

  7. All advance sick leave requests should be carefully evaluated on a case-by-case basis, as the employee’s request and use of advance sick leave serves as his or her commitment to repay the leave through future leave accruals (or cash payment). An employee cannot be allowed to continually use sick leave accruals each pay period when there is outstanding sick leave indebtedness.

  8. Employees must repay the amount equal to all advance sick leave if they leave Federal service. If the employee fails to repay the advance sick leave, he or she will be billed for the amount equal to the leave or the amount owed, which may be taken from the final salary. If the employee transfers to another bureau within Treasury or to another agency outside of Treasury, the employee may choose to carry the negative balance or repay. See IRM 6.630.1.6.3 for further information.

6.630.1.6.3  (03-15-2013)
Payment of Advance Leave by Separating Employees

  1. The type of separation determines whether employees must pay for advance leave when they leave IRS. The two types of separations are:

    1. Leaving Federal service completely (e.g., resignation, retirement, or removal);

    2. Moving between bureaus of the Department of Treasury (e.g., IRS to Bureau of Public Debt or U.S. Mint) or transferring to another Federal agency (e.g., Department of Treasury to Department of Agriculture).

  2. Under 5 CFR 630.209, when an employee leaves Federal service, as in (1)a above, he or she must refund the amount equal to all advance leave. If an employee fails to repay the advance leave, he or she is billed for the amount equal to the leave and a debt is created. The dollar amount of the debt may be offset from including, but not limited to the employees’ final salary payment, lump-sum annual leave payment, credit hour payment, and/or his or her Federal tax refund, if applicable.

  3. Compensatory time off (earned in lieu of overtime payment) may not be used to offset advance annual or sick leave (45 CG 243).

  4. Under 5 CFR 630.501 and 5 CFR 630.502, when an employee with an advance leave balance moves to another bureau or transfers to another Federal agency without a break in service as in (1)b above, the employee may choose to repay the IRS or carry the negative leave balance. If an employee chooses to carry the negative leave balance to the new bureau or agency, a bill is not created. The IRS must certify the employee's positive or negative leave balances for the new bureau or agency. A SF-1150, Record of Leave Data, will generate automatically from the payroll system showing the negative leave balance. The gaining bureau or agency will use the SF-1150 as supporting documentation to establish the negative balance and begin collecting the debt through either biweekly leave accruals or payments.

  5. Under 5 CFR 630.209, payment of advance leave is not necessary if the separation is for one of the following reasons:

    1. Entry into military service when the employee maintains restoration rights to his or her IRS position,

    2. Death or disability retirement,

    3. Resignation or separation because of a disability which prevents the employee from continuing in the Service, and which is the basis of the separation as determined by management on medical evidence provided by the employee.

  6. For death or disability retirement, advance leave is automatically liquidated. Employees must follow SOP 630-4, on the AWSS, ESS website at: http://awss.web.irs.gov/ess/pps/sop_index.htm, for forgiveness (liquidation) of advance leave if the separation is for reasons in (5)a or c above.

6.630.1.6.4  (03-15-2013)
Payment of Advance Leave While Currently Employed

  1. There are two methods by which employees may pay advance leave while currently employed:

    1. Subsequent leave accruals; or

    2. Request for repayment by converting advance leave to LWOP and paying the resulting bill.

  2. Under (1)a above, if no action is taken by the employee, payment of advance leave by subsequent leave accruals will occur automatically. The employee’s advance leave balance is reduced by the amount of each pay period’s leave accrual. No monies are exchanged, and corrected T&A records are not submitted.

  3. Under (1)b above, an employee with an advance leave balance may request approval to convert the number of hours of advance leave to LWOP and pay the resulting bill. In accordance with 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, managerial approval is required when an employee requests to change advance leave to LWOP.

  4. IRS' debt collection procedures for this purpose are administered by AWSS, ESS, and employees or managers may notify the Payroll Center of the desire to pay the advance leave in one of two ways:

    1. The employee may have his or her manager initiate an ERC ticket on their behalf which will be assigned to a SETR representative; or

    2. The manager may input T&A corrections with a notation in the remarks portion stating the request to pay the dollar amount of the advance annual or sick leave.

  5. Compensatory time off (earned in lieu of overtime payment) may not be used to offset advance annual or sick leave (45 CG 243).

  6. For leave buy back or restoration of annual or sick leave used by an employee due to a work-related injury, see IRM 6.800.1.11, Leave Buy Back (LBB), at: http://irm.web.irs.gov/Part6/Chapter800/Section1/IRM6.800.1.asp#6.800.1.11.

6.630.1.7  (03-15-2013)
Recredit of Leave

  1. Annual and sick leave will be recredited, or reestablished as provided by 5 USC 6306 and 5 CFR 630, subpart E.

  2. When employees transfer between agencies under the same leave system without a break in service, the losing agency will certify the employee’s annual and sick leave balances and the gaining agency will credit the employee’s annual and sick leave balances.

  3. When an employee leaves his or her position to enter military service, the employee’s annual and sick leave balances will be reestablished upon return to civilian service, unless the employee chose to receive a lump-sum payment for annual leave.

  4. In accordance with 5 CFR 630.502(b), an employee who has had a break in service is entitled to a recredit of sick leave (without regard to the date of his or her separation), if he or she returns to Federal employment on or after December 2, 1994, unless the sick leave was forfeited upon reemployment in the Federal Government before December 2, 1994.

  5. As provided by 5 CFR 630.407, sick leave used in the computation of an annuity may not be recredited.


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