6.610.1 IRS Hours of Duty

Manual Transmittal

October 12, 2016

Purpose

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

Background

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

Material Changes

(1) Paragraph 6.610.1.2(3) provides a reminder that telework arrangements do not affect the availability of work schedules.

(2) Paragraph 6.610.1.2.1(1)h provides the definition of “day shift.”

(3) Paragraph 6.610.1.2.1(1)i provides a link to the Single Entry Time Reporting (SETR) leave code web page.

(4) Paragraph 6.610.1.2.1(1)o provides the definition of “night shift.”

(5) Paragraph 6.610.1.2.1(1)q provides the definition of “regular overtime work.”

(6) Paragraph 6.610.1.2.1(1)r provides the definition of “regular work schedules.”

(7) Paragraph 6.610.1.2.1(1)t provides the definition of “staggered work schedules.”

(8) Paragraph 6.610.1.2.1(1)v provides the definition of “swing shift.”

(9) Paragraph 6.610.1.2.4(2) provides that a full-time employee is not required to accept a part-time position as a condition of continued employment.

(10) Paragraph 6.610.1.2.4(3) provides that conversion from one work schedule to another (e.g., part-time to full-time) may be subject to competitive action procedures.

(11) Subsection 6.610.1.2.5, Variations to the Standard Work Schedule, was restructured and moves information previously contained in subsection 6.610.1.2.6, Variations of Work Schedules for Educational Purposes, as a paragraph under this subsection.

(12) Subsection 6.610.1.2.6 provides current overtime references for travel.

(13) Subsection 6.610.1.2.7.1 provides information regarding breaks and workforce flexibilities under the IRS Nursing Mothers Program.

(14) Paragraph 6.610.1.2.8.3(2)a provides that employees in a continuous period of nonpay status may not be placed in a pay status solely to receive pay for the holiday.

(15) Paragraph 6.610.1.3(1) provides the difference between administrative leave and administrative time and provides a link to the SETR leave code web page.

(16) Subsection 6.610.1.3.2, renames Office Closures to Emergency Dismissals and Closures - Office Operating Status Announcements and reinforces that Senior Commissioner Representatives have the authority to declare offices open with a delayed arrival, open with early departure, closed, etc.

(17) Paragraph 6.610.1.3.2(2) provides that telework-ready employees are generally expected to telework during emergencies and that bargaining unit employees are subject to the telework provisions in the National Agreement.

(18) Paragraph 6.610.1.3.2(3) provides information for employees in travel status at the time an operating announcement is made.

(19) Subsection 6.610.1.3.2.1 provides leave and telework policies for “Office is Open” operating status announcements.

(20) Subsection 6.610.1.3.2.1.1 provides updated leave and telework policies for “Office is Open with Delayed Arrival.”

(21) Subsection 6.610.1.3.2.1.2 provides updated leave and telework policies for “Office is Open with Early Departure.”

(22) Subsection 6.610.1.3.2.1.3 provides leave and telework policies for employees who cannot report to an open office as previously contained in IRM 6.610.1.3.2(2).

(23) Subsection 6.610.1.3.2.2 provides updated leave and telework policies for the “Office is Closed” operating status announcement.

(24) Subsection 6.610.1.3.2.3, Natural Disaster Declarations, is moved from IRM 6.610.1.3.2(3) and established as a separate subsection.

(25) Subsection 6.610.1.3.2.4 provides information to address emergencies at a telework site as previously contained in IRM 6.610.1.3.2(1)b and c.

(26) Paragraph 6.610.1.3.3(1)b provides excused absence provisions for early voting.

(27) Former paragraph 6.610.1.3.5, Bone Marrow or Organ Donation, was relocated to IRM 6.630.1, Absence and Leave, because bone marrow and organ donor leave is a leave entitlement under 5 USC 6327.

(28) Subsection 6.610.1.3.7, Tax Audits, provides that excused absence may be granted for routine tax audits; may not be granted to prepare for an audit/examination; and provides a reference to IRM 4.2.6.7, Employee Interview Procedures.

(29) Paragraph 6.610.1.3.8(1) expands excused absence provisions to include employee resource group events.

(30) Paragraphs 6.610.1.3.9 (1) and (2) provide excused absence provisions for relocation activities when a house-hunting trip is not authorized, provide references to relocation guidance, and provide examples.

(31) Paragraphs 6.610.1.3.9(3) and (4) provide leave flexibilities available to relocating employees who are not authorized moving expenses and additional references for employees who are relocating.

(32) Paragraph 6.610.1.3.10(1) provides flexibilities available for employees who wish to perform volunteer activities.

(33) Paragraph 6.610.1.3.10(3) defines potentially appropriate and legitimate public service organization for purposes of volunteer activities.

(34) Paragraph 6.610.1.3.10(5) provides that Combined Federal Campaign activities do not fall under volunteer activity provisions.

(35) Paragraph 6.610.1.3.10(6) provides a reference to Delegation Order 6-12.

(36) Subsection 6.610.1.3.11, Career Learning Plan (CLP) and Self-directed Training, is moved from IRM 6.610.1.3.13 to its own separate subsection and provides information previously contained under Other Situations Where Excused Absence (Administrative Leave/Time) is Authorized.

(37) Subsection 6.610.1.3.14 was renamed from Excused Absence (Administrative Leave) ... Adverse Actions, to Conduct Related and Disciplinary or Adverse Actions, and moved from IRM 6.610.1.5 to better align with the format of this IRM.

(38) Subsection 6.610.1.3.15(1)a is changed to state employees may be excused from duty to attend one IRS retirement planning program if they are within 10 years of eligibility for optional retirement. The time period was previously 6 years.

(39) Paragraph 6.610.1.3.15(1)f provides a provision allowing limited administrative time (duty time) for group employee appreciation activities.

(40) Paragraph 6.610.1.3.15(1)g provides excused absence provisions for employees who die while in duty status, while in leave status, or while in nonpay status.

(41) Paragraph 6.610.1.5.1(1) provides that a Regular work schedule is not a type of Alternative Work Schedule (AWS).

(42) Subsection 6.610.1.5.2.2.1, Flexible Work Schedules and Credit Hours - Overview, reorganizes information and provides the concepts of core hours and flexible time bands. It includes examples to aid comprehension and moves Night Pay Differential to its own subsection (IRM 6.610.1.5.3).

(43) Subsection 6.610.1.5.2.2.1.1, paragraphs (1) through (4), reorganize and provide Flexitour with credit hour provisions.

(44) Subsection 6.610.1.5.2.2.1.2, paragraphs (1) and (2), provide the provisions of the Gliding FWS.

(45) Paragraphs 6.610.1.5.2.2.1.2(3) and (4) include guidance for Gliding employees in the event the official duty station has a delayed opening and for Gliding employees who request excused absence to vote in a Federal or state election.

(46) Subsection 6.610.1.5.2.2.1.3, Maxiflex, reorganizes and provides the provisions of this particular FWS.

(47) Subsection 6.610.1.5.2.2.1.4, Credit Hours, paragraphs (1) through (3), reorganizes and provides the provisions surrounding credit hours (including examples to aid comprehension).

(48) Paragraph 6.610.1.5.2.2.1.4(4) explains that credit hours are not interchangeable with overtime or compensatory time hours.

(49) Subsection 6.610.1.5.2.2.2, paragraphs (1) through (6), reorganize CWS provisions, provide that CWS are subject to managerial approval, and provide start and stop times for day shift CWS employees.

(50) Subsection 6.610.1.5.2.2.2.1, 5/4-9, provides a separate section for the 5/4-9 CWS.

(51) Subsection 6.610.1.5.2.2.2.2, 4/10, provides a separate section for the 4/10 CWS.

(52) Subsection 6.610.1.5.3, Night Pay Differential under AWS, provides information previously contained in IRM 6.610.1.7.2.1(4) and (19) and explains entitlement to night pay differential under both FWS and CWS.

(53) SETR posting instructions are added throughout this IRM for time reporting accuracy.

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

Effect on Other Documents

This IRM supersedes IRM 6.610.1 issued July 30, 2015.

Audience

All Operating Divisions and Functions

Effective Date

(10-12-2016)

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

Overview

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

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

  3. For employees in the bargaining unit covered by the negotiated agreement, appropriate negotiated agreement provisions relating to subjects in this IRM should also be reviewed. For bargaining unit employees, should any of these instructions conflict with a provision of the negotiated agreement, the agreement will prevail. (See the National Agreement at http://core.publish.no.irs.gov/docs/pdf/d11678--2015-10-00.pdf.)

Scheduling Work and Work Schedules

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

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

  3. Telework arrangements do not affect the availability of work schedules. Telework employees have access to the same work schedules as nontelework employees, and they are subject to the same eligibility and participation rules. See IRM 6.800.2, Tours of Duty, Time and Attendance, Leave, at: http://irm.web.irs.gov/link.asp?link=6.800.2.5.

Definitions

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

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

    2. Alternative Work Schedules (AWS) - Work schedules established under 5 USC Chapter 61 that consist of both Flexible Work Schedules (FWS) and Compressed Work Schedules (CWS).

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

    4. Basic Work Requirement - The days and hours within an employee's regularly scheduled workweek during which the employee is required to be on duty. Employees are expected to fulfill their basic work requirement (each hour, day, workweek, or pay period) through the completion of assigned work and/or by charging leave, previously earned credit hours, previously earned compensatory time off, holiday hours, time off award hours, or excused absence.

    5. Compressed Work Schedules (CWS) - Fixed work schedules where, for full-time employees, the basic 80-hour biweekly work requirement is completed in fewer than 10 workdays, e.g., 5/4-9 and 4/10. In the case of part-time employees, the biweekly basic work requirement is completed in fewer than 10 workdays and requires employees to work more than 8 hours on at least one day. Employees on CWS are not eligible to earn credit hours. See IRM 6.610.1.5.2.2.2.

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

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

    8. Day Shift - A shift with start and stop times between 6:00 a.m. and 6:00 p.m.

    9. Excused Absence (Administrative Leave) - An authorized absence from duty without loss of pay or charge to leave. Excused absence is not leave. However, the term "administrative leave," while not officially recognized in legislation or regulations, is used to document excused absence for the purpose of time and attendance (T&A) reporting. Employees granted excused absence charge the time to the appropriate administrative leave Single Entry Time Reporting (SETR) system Organization Function Program (OFP) codes (see https://portal.ds.irsnet.gov/sites/ercdocs/2002/AWSS/ps/timekeeping/SETRLeavecodes.htm).

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

    11. Flexible Work Schedules (FWS) - Work schedules that allow employees to determine a schedule within established limits. IRS-approved FWS include Flexitour with Credit Hours, Gliding, and Maxiflex; however, some of these FWS are not available to all IRS employees. See IRM 6.610.1.5.2.2.1. FWS allows employees to select start and stop times within designated flexible time bands. Once selected, the hours are fixed (with the exception of Gliding FWS) until an opportunity is provided to request a different AWS and/or change in start and stop times. Employees on FWS are eligible to earn credit hours.

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

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

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

    15. Night Shift - Generally, a shift with start and stop times between 6:00 p.m. and 6:00 a.m.

    16. Part-Time Employees - Employees who are regularly scheduled to work from 16 to 32 hours a week (or from 32 to 64 hours per pay period for employees on AWS) in accordance with the Federal Part-time Career Employment Act (PTCA). Seasonal employees with part-time work schedules are also included under PTCA requirements. Note that there are limited exceptions to the general definition of part-time employment in 5 CFR 340.202 and 5 USC 3402(a)(3). For additional information regarding part-time employment, including job sharing, see: http://hco.web.irs.gov/recruitstaff/internalplac/employprog/ptemploy/ and IRM 6.340.1.5, IRS Part-Time Career Employment Program, http://irm.web.irs.gov/link.asp?link=6.340.1.5.

    17. Regular Overtime Work - Overtime work that is officially ordered or approved in writing in advance of the employee’s regularly scheduled administrative workweek, recurs on a regular basis and/or is extended over a period of time.

    18. Regular Work Schedules - Sometimes referred to as a straight-8 work schedule, this is a traditional, non-AWS that requires full-time employees to work 8 hours per day and 40 hours per week, over 5 workdays, generally Monday through Friday, and with 2 consecutive non-workdays. Each day's TOD is the same. Employees on Regular work schedules are not eligible to earn credit hours.

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

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

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

    22. Swing Shift - A shift with a combination of day shift and night shift hours, with start and stop times available on the swing shift as established by management.

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

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

Authorities

  1. Delegation Order 6-11, Hours of Work, at: http://irm.web.irs.gov/Part1/Chapter2/Section45/IRM1.2.45.asp#1.2.45.12, delegates authority to all managers for employees under their supervision, to:

    1. Establish TODs (including Flexible and Compressed Work Schedules);

    2. Establish part-time work schedules;

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

    4. Establish special TODs for educational purposes.

  2. Delegation Order 6-13, Authority to Certify Time and Attendance Records, at: http://irm.web.irs.gov/Part1/Chapter2/Section45/IRM1.2.45.asp#1.2.45.14, delegates authority to certify time and attendance (T&A) records.

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

Establishing and Recording the Tour of Duty

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

  2. Regular Overtime - If applicable, the TOD shall specify, by calendar day and number of hours each day, overtime that is a part of an employee’s regularly scheduled administrative workweek (i.e., scheduled in advance). Regularly scheduled overtime is planned and recorded in increments of 15 minutes. Compensation for regular overtime is referenced in IRM 6.550.1.1.8, Computation of Overtime Pay for FLSA Exempt Employees, at: http://irm.web.irs.gov/Part6/Chapter550/Section1/IRM6.550.1.asp#6.550.1.1.8 and IRM 6.550.1.1.9., Computation of Overtime Pay for FLSA Non-Exempt Employees, at: http://irm.web.irs.gov/Part6/Chapter550/Section1/IRM6.550.1.asp#6.550.1.1.9.

  3. Irregular or Occasional Overtime - At various times, a manager may identify the need to perform overtime work that cannot be approved in advance of the administrative workweek due to operational emergencies or for other compelling reasons. This is defined as irregular or occasional overtime work and is not reflected in the employee’s established TOD. Compensation for irregular or occasional overtime is referenced in IRM 6.550.1.1.10, Compensatory Time Off in Lieu of Overtime Pay for FLSA Exempt Employees, at: http://irm.web.irs.gov/Part6/Chapter550/Section1/IRM6.550.1.asp#6.550.1.1.10.

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

Changes in Work Schedules and Tours of Duty

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

  2. A full-time employee is not required to accept a part-time position as a condition of continued employment.

  3. Conversion from one work schedule to another (e.g., part-time to full-time) may be subject to competitive action procedures, and the servicing Employment Office should be consulted for guidance.

  4. All changes in work schedules and/or start and stop times, whether permanent or temporary, must be documented and made a matter of record in SETR. For bargaining unit employees, consult Article 23 of the negotiated agreement at: http://core.publish.no.irs.gov/docs/pdf/d11678--2015-10-00.pdf regarding work schedule and/or start and stop time changes.

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

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

Variations to the Standard Work Schedule

  1. Variations to an employee’s work schedule may be required or permitted due to operating conditions, religious conviction, or for educational purposes, as described below.

Operating Conditions
  1. TODs may vary to include Saturday and Sunday or other changes to the standard workweek to fulfill the mission of the organization or increase cost efficiency. If feasible, such TODs should provide for the same hours of work for each day, and for 2 consecutive days off in each administrative workweek.

Religious Conviction
  1. Employees may request a variance to their TODs due to religious observances or requirements (e.g., employees may have a religious requirement that prohibits work on Saturday or Sunday). This deviation is based upon an ongoing requirement and not a specific religious observance. See IRM 6.550.1.7, Adjustment of Work Schedules for Religious Observances, at: http://irm.web.irs.gov/link.asp?link=6.550.1.7. For information regarding compensatory time off for specific religious observances, see IRM 6.550.1.7.1, Compensatory Time Off for Religious Observances - Overview, at: http://irm.web.irs.gov/Part6/Chapter550/Section1/IRM6.550.1.asp#6.550.1.7.1.

Educational Purposes
  1. A special TOD may be approved to allow employees to take one or more courses at a college, university, or other educational institution (in accordance with 5 CFR 610.122). All of the following conditions must apply:

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

    • The course is not training under 5 USC chapter 41.

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

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

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

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

  4. The authority to approve special TODs for educational purposes is delegated to all managers for employees under their supervision, in accordance with Delegation Order 6-11, Hours of Work, at: http://irm.web.irs.gov/Part1/Chapter2/Section45/IRM1.2.45.asp#1.2.45.12.

Travel During Duty Hours

  1. As provided by 5 CFR 610.123, Travel on official time, to the extent practicable, an employee will not be required to travel during non-duty hours. When such travel is essential and the employee may not be paid overtime under the Fair Labor Standards Act (FLSA) (5 CFR 551.422) or 5 CFR 550.112(e), (g), and (j), the official ordering the travel shall record the reasons for ordering the travel during non-duty hours and shall, when requested, provide a copy of the statement to the employee concerned.

  2. Employees not eligible for overtime may be granted compensatory time off for travel that is directed by their manager. For information regarding the requirements and procedures, as well as other official travel time issues, see IRM 6.550.1.1.7, Time Spent Traveling, at: http://irm.web.irs.gov/link.asp?link=6.550.1.1.7 and IRM 6.550.1.10, Compensatory Time Off for Travel, at: http://irm.web.irs.gov/link.asp?link=6.550.1.10.

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

Lunch (or Meal Period) and Breaks

  1. Lunch or meal period: An approved period of time (normally 30 minutes, 45 minutes, or 1 hour) in a nonpay and nonwork status. This time interrupts a basic workday or a period of overtime work and enables employees to eat or engage in permitted personal activities. Lunch or meal period schedules may vary by office based upon work requirements, and the availability and convenience of eating establishments. A lunch or meal period is typically scheduled approximately midway through an employee’s workday.

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

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

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

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

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

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

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

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

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

Breaks and Workforce Flexibilities Under the IRS Nursing Mothers Program
  1. See IRM 6.800.4, Employee Benefits, Introduction to the Internal Revenue Service Nursing Mothers Program, at: http://irm.web.irs.gov/Part6/Chapter800/Section4/IRM6.800.4.asp for eligibility requirements, registration information, and IRS policy for breaks and workforce flexibilities under the IRS Nursing Mothers Program.

  2. A nursing mother employee will be provided a reasonable amount of break time to express milk as frequently as needed. The frequency and duration of breaks may vary among participants. Thus, the IRS has determined that a nursing mother’s request for a reasonable amount of break time may not be denied. A Nursing Mothers Program participant’s breaks may consist of any of the following (in accordance with IRM 6.800.4.6, Breaks, at: http://irm.web.irs.gov/Part6/Chapter800/Section4/IRM6.800.4.asp#6.800.4.6; and IRM 6.800.4.7, Workforce Flexibilities, at http://irm.web.irs.gov/Part6/Chapter800/Section4/IRM6.800.4.asp#6.800.4.7.

    1. Lunch or meal period

      • With prior managerial approval, a Nursing Mothers Program participant may request a 1-hour unpaid lunch or meal period to be used for the employee’s lunch or meal period and/or unpaid lactation breaks. The 1-hour lunch or meal period and unpaid lactation breaks do not have to be taken at a specific time during the TOD, even though they are considered part of the employee’s daily lunch or meal period. It may be split into one 30-minute unpaid lunch or meal period and one 30-minute lactation break, or one 30-minute unpaid lunch or meal period and two 15-minute unpaid lactation breaks to accommodate for the lactation time taken throughout the employee’s TOD. An unpaid lunch or meal period, or the additional unpaid breaks comprised of the lunch or meal period, may not be combined with a paid break. All denials for this purpose are subject to the parties’ negotiated grievance procedure (for bargaining unit employees) and the agency grievance procedure (for nonbargaining-unit employees). Note: In no case will an extension for this purpose result in increased costs to the IRS (e.g., premium pay or additional night pay differential).

    2. Paid breaks

    3. Leave (e.g., annual leave, leave without pay (LWOP), Family and Medical Leave Act (FMLA) leave (within 12 months of the birth of the child)

    4. Previously earned compensatory time off

    5. Previously earned credit hours (under an FWS)

Federal Holidays

  1. The President and Congress are the sole authorities able to grant a Federal holiday or to grant time off that has the effect of a holiday. Per 5 USC 6104, employees are entitled to a day of pay when prevented from working solely because of the occurrence of a legal public holiday.

  2. For employees of the IRS, holidays will be identified and determined as provided by 5 USC 6103 and 6104, Executive Order 11582, and 5 CFR Part 610, subpart B. The following link provides a listing by year of Federal holidays: http://www.opm.gov/policy-data-oversight/snow-dismissal-procedures/federal-holidays/#url=Overview.

  3. Full-time employees who are not required to work on a holiday receive their rate of basic pay for the applicable number of holiday hours. On a holiday, employees on a regular (non-AWS) work schedule (8-hour day/40-hour week/5 workdays) and employees on FWS (i.e., Flexitour with credit hours, Gliding, and Maxiflex) are paid for 8 hours, which are considered part of the 40-hour basic workweek. Employees on Maxiflex are paid for 8 hours regardless of the hours scheduled to work on that day. For example, a Maxiflex employee scheduled to work 10 hours on the day of the holiday is paid for 8 hours. The remaining 2 hours of the TOD on that day may either be worked that day, scheduled to be worked on a different day within the same pay period, or the employee may request paid time off (e.g., leave, previously earned credit hours, previously earned compensatory time off, time off award hours). A Maxiflex employee scheduled to work less than 8 hours on the day of the holiday must be paid for 8 hours. Therefore, the employee must reduce the number of hours he or she works on another scheduled workday within the same pay period so that his/her total hours equals the basic work requirement of 80 hours for the pay period.

  4. Employees on compressed work schedules (CWS) (5/4-9 and 4/10) are excused from all of the nonovertime holiday hours they would otherwise work on that day and which apply to their "basic work requirement." For example, if a holiday falls on a 9- or 10-hour basic workday, the employee receives 9 or 10 hours of pay respectively, for the holiday.

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

  6. Intermittent employees do not have a regularly scheduled TOD and are not entitled to pay for the holiday.

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

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

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

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

    3. Part-time employees are entitled to an ILOH only when it falls on a regularly scheduled workday. They are not entitled to an ILOH when it falls on a nonworkday. For example, when the holiday falls on a Saturday and the ILOH is Friday, a part-time employee will be entitled to the ILOH if regularly scheduled to work on Friday.

    4. State and local holidays (e.g., Emancipation Day (April 16) in Washington, DC) are not holidays within the meaning of 5 USC 6103. An ILOH is not authorized when a state or local holiday occurs on employees' regularly scheduled nonworkdays.

  9. When the holiday is observed at the beginning of a workday that encompasses 2 calendar days, the holiday is observed for the entire TOD. For example, for a night shift that begins at 8:00 p.m. and ends at 4:30 a.m. the following day, the entire shift (workday) is considered the holiday, and the holiday is posted into the timekeeping system on the workday in which it commences.

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

In Lieu of Holiday (ILOH) for Compressed and Irregular Work Schedules
  1. When a holiday falls on a regular nonworkday of an employee whose basic workweek is other than Monday through Friday, the following rules apply:

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

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

  2. The regular day off (RDO) for employees on CWS does not move; however, the holiday does. Therefore, if the holiday falls on an employee’s RDO, the employee would be entitled to an ILOH. The ILOH would be determined in accordance with IRM 6.610.1.2.8(8). For example, an employee on a 5/4-9 CWS has a first Monday RDO. If the holiday is on Monday, the employee’s ILOH is the preceding Friday. If the holiday is on Sunday, the employee’s ILOH is the Tuesday following the Monday RDO.

  3. When the initial ILOH is preempted by an office closure (due to severe weather or other emergency), an alternate ILOH will not be observed. See IRM 6.610.1.3.2 for guidance regarding excused absence for emergencies.

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

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

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

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

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

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

    1. A full-time employee, in a nonpay status (e.g., LWOP, furlough, suspension, AWOL) immediately preceding or immediately following a holiday, generally must be in pay status at the end of the workday before or at the beginning of the workday after the holiday, to receive pay for the holiday. Employees in a continuous period of nonpay status may not be placed in a pay status solely to receive pay for the holiday.

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

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

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

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

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

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

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

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

  4. In the event the Commissioner grants excused absence to accommodate holiday activities or for any other purpose, this excused absence may not be used to place employees who are in a continuous period of nonpay status (e.g., LWOP, furlough, suspension, AWOL) in a pay status solely to enable them to receive pay for the holiday. (See IRM 6.610.1.2.8.3 above.) Intermittent employees may not receive excused absence for holiday activities, regardless of their pay status at the time this excused absence is granted.

Excused Absence and Administrative Dismissals

  1. Per the authorities below, an agency head or designated official may authorize absence from duty without loss of pay or charge to leave. This is excused absence and is not leave. However, the term "administrative leave," while not officially recognized in legislation or regulation, is used to document excused absence for the purpose of T&A reporting. Administrative “leave” is distinguished from administrative “time” in that it is an actual absence from duty (typically away from the office) whereas administrative “time” is generally duty time used to perform duties unrelated to an employee’s normal work. Employees granted excused absence charge the time to the appropriate administrative leave SETR Organization Function Program (OFP) codes. Information regarding OFP codes for administrative leave may be found on the SETR Leave Code web page at: https://portal.ds.irsnet.gov/sites/ercdocs/2002/AWSS/ps/timekeeping/SETRLeavecodes.htm.

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

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

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

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

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

Approval Authorities

  1. Delegation Order 6-7, Temporary Office Closures Due to Inclement Weather, Imminent Health and Safety Issues, or Other Emergency Situations, at: http://irm.web.irs.gov/link.asp?link=1.2.45.8, establishes that Senior Commissioner Representatives (SCR)/Commissioner Representatives and executives serving as SCRs have the delegated authority to close offices and dismiss employees for short periods due to severe weather or other emergency conditions.

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

Emergency Dismissals and Closures - Office Operating Status Announcements

  1. Due to emergency conditions such as severe weather, power outages, or other health and safety issues, SCRs (or other authorized officials) may declare offices to be open with a delayed arrival time, be open with the option for unscheduled telework or unscheduled leave, be open with an early departure, or be closed for an entire day.

  2. IRS telework-ready employees (i.e., those with telework agreements who have the necessary equipment and work files to perform work at the telework location) are generally expected to telework during such emergencies; reducing the need for excused absence. IRS emergency telework policy is contained in IRM 6.800.2, Employee Benefits, IRS Telework (Flexiplace) Program, at: http://irm.web.irs.gov/link.asp?link=6.800.2. Bargaining unit employees are also covered by the telework provisions contained in Article 50 of the National Agreement at: http://core.publish.no.irs.gov/docs/pdf/d11678--2015-10-00.pdf. Should any of the negotiated agreement provisions conflict with the IRM, the National Agreement will prevail.

  3. Employees in travel status (on official travel) during working hours continue working when there is an operating status announcement affecting their official duty station (ODS). However, if the emergency makes it impossible for the employee to work or perform other duties, he/she must contact the manager as early as practicable to explain the circumstances and determine if excused absence may be granted.

  4. The following provisions apply in general, but may not cover every possible scenario/contingency.

Office is Open
  1. When an office operating announcement is “Open,” “Open with option for unscheduled telework or unscheduled leave,” or “Open with delayed arrival with option for unscheduled telework or unscheduled leave,” employees who are scheduled to work in the ODS are expected to report consistent with the operating announcement or, if the option for unscheduled telework or unscheduled leave is provided, may opt to request unscheduled telework (if they have a telework agreement in place and the necessary equipment and work) or may request unscheduled leave.

Office is Open with Delayed Arrival
  1. When the office operating announcement is “Open with delayed arrival” (either by number of hours or actual clock time (i.e., 2 hours or 10:00 a.m.):

    1. Excused absence is granted only to those employees scheduled to report to the ODS who report for duty or who make reasonable efforts to report. Employees who are scheduled to telework begin work on time and do not receive excused absence (unless the same emergency condition prevents them from working at the telework site). The intent of the excused absence is to allow time for additional traffic, bad road conditions, delayed public transportation, etc.

    2. The standard day shift start time for employees on Gliding work schedules is considered 7:30 a.m. for purposes of determining the amount of excused absence that may be granted, unless employees and their supervisors have agreed to a different start time and such an agreement is memorialized in writing (e.g., email, memorandum, letter).

    3. Employees who were scheduled for leave the entire day, generally remain on leave and are not granted excused absence. However, employees who would have worked in the ODS but for the leave and who choose to come in at the start of their TOD following the delayed arrival, may contact their manager to advise of their intent to come in to the ODS. They will then receive excused absence up until the time of delayed arrival and will have the remainder of their leave cancelled.

    4. Employees scheduled to work in the ODS who are approved to use compensatory time off or credit hours for the day post excused absence until the delayed arrival time and post the compensatory time off or credit hours for the remainder of the day. Compensatory time off and credit hours are not considered paid leave for this purpose. Employees scheduled to telework post compensatory time off or credit hours for the entire day.

Office is Open with Early Departure
  1. Telework-ready employees (i.e., those with telework agreements who have the necessary equipment and work files to perform work at the telework location):

    1. Nonbargaining-unit Telework-ready employees working in the ODS are required to take their equipment and work files to their telework location in order to finish their TOD teleworking.
      1) Employees required to travel to the telework location during regular duty hours will be granted administrative time (duty time) for the travel. Managers may not extend the workday to account for the travel time to the telework location.
      2) If there is insufficient time to require employees to finish their TOD at the telework site, as determined by the manager, they may be granted excused absence for the period from the departure time to the end of their TOD.

    2. Bargaining unit Telework-ready employees are subject to the provisions in Article 50 of the National Agreement at: http://core.publish.no.irs.gov/docs/pdf/d11678--2015-10-00.pdf. If working in the ODS up until the early departure time, they are granted excused absence for the period from the departure time to the end of their TOD.
      1) There are special provisions for bargaining unit employees who are scheduled to take leave without pay beginning after the early departure announcement. Per Article 36 of the National Agreement at http://core.publish.no.irs.gov/docs/pdf/d11678--2015-10-00.pdf, these employees will be granted excused absence commencing at the time of the early departure.

  2. Nontelework-ready employees (i.e., those who do not have telework agreements):

    1. Nontelework-ready employees working in the ODS up until the departure time will be granted excused absence for the period from the departure time to the end of their TOD.

  3. Employees wishing to depart prior to the early departure time may request to use unscheduled leave for the remainder of the day (e.g., annual leave, LWOP) or previously earned compensatory time off, previously earned credit hours, or time off award hours. However, employees who are experiencing circumstances warranting special consideration (hardship) due to the emergency, may be granted excused absence, consistent with workload and staffing needs, to depart the ODS prior to the time set for dismissal. Managers may grant excused absence from the time employees leave the ODS through the remainder of the TOD, provided employees provide managers with reasonably acceptable documentation.

  4. Employees working at the telework site when their ODS is closed continue to work their entire TOD and are not granted excused absence unless the condition that impacted the ODS also impacts the telework site and prevents them from working (e.g., widespread power outage). Employees are obligated to contact their manager as early as practicable to explain the circumstances.

  5. Employees on preapproved leave for the entire day remain on leave. Employees on preapproved leave for a partial day who departed prior to the early dismissal time also remain on leave, unless they were scheduled to return to work after the early departure time. In that case, they post leave for the time scheduled to be on leave and are granted excused absence from the time they were scheduled to return from leave.

  6. Employees scheduled to work in the ODS who are approved to use compensatory time off or credit hours for the day post compensatory time off or credit hours from the beginning of the TOD up to the early departure time and post excused absence between the early departure time and the end of the TOD. Compensatory time off and credit hours are not considered paid leave for this purpose. Employees scheduled to telework post compensatory time off or credit hours for the entire day.

Office is Open, but Employee Cannot Report
  1. When the ODS is open, employees who are scheduled to work in the ODS are expected to report or, if the option for unscheduled telework or unscheduled leave is provided, may opt to request unscheduled telework (if they have a telework agreement in place and the necessary equipment and work) or may request unscheduled leave (e.g., annual leave, LWOP) or previously earned compensatory time off, previously earned credit hours, or time off award hours. Employees scheduled to work in the ODS who have made reasonable efforts to report to work but are unable to because of emergency conditions, may be eligible for a limited amount of excused absence for part or all of their workday. Employees are obligated to contact their supervisor as early as practicable to explain the circumstances and provide an estimated time of arrival at work. Acceptable explanations and/or documentation must be submitted that address the efforts made to reach work and substantiate the inability to report for work; however, this documentation requirement may be waived for absences of 4 hours or less. Optional Form 10837, Request for Administrative Leave (Excused Absence) Due to Emergency Conditions, may be used for this purpose and can be found at: http://core.publish.no.irs.gov/forms/internal/pdf/f10837--2012-02-00.pdf, or employees may provide the information in any manner they wish.

  2. Factors that will be considered upon reviewing an individual request for excused absence (administrative leave) when the ODS is open include:

    • The availability of telework

    • Whether the employee lives beyond the normal commuting area

    • The mode of transportation normally used by the employee

    • Efforts taken by the employee to come to work

    • The success of other employees similarly situated

    • Any physical disability of the employee

    • Any local travel restrictions

  3. If the employee is unable to report due to a declared natural disaster area, see IRM 6.610.1.3.2.3 below.

Office is Closed
  1. Telework-ready employees (i.e., 1) those scheduled to telework or 2) those not scheduled to telework who have telework agreements and the necessary equipment and work files to perform work at the telework location and, additionally for bargaining unit employees only, where notice of the office closure was announced at least 60 minutes prior to the start of their TOD per Article 50 of the National Agreement at http://core.publish.no.irs.gov/docs/pdf/d11678--2015-10-00.pdf:)

    1. Telework-ready employees are expected to telework when their ODS is closed and work their entire TOD.

    2. Alternatively, employees may request unscheduled leave (e.g., annual leave, LWOP) or previously earned compensatory time off, previously earned credit hours, or time off award hours.

    3. Telework-ready employees on preapproved leave remain on leave and are not granted excused absence as the day is still a workday for these employees. However, if the telework site is unavailable due to the same emergency (e.g., widespread power outage), telework employees' leave is cancelled, and they are granted excused absence (administrative leave) as they are prevented from working, and the day becomes a nonworkday for these employees (5 USC 6302). (See IRM 6.610.1.3.2.2(2) below for further information regarding preapproved leave.)

    4. Telework-ready employees prevented from working at the telework site due to the same emergency that impacted the ODS (e.g., widespread power outage) are obligated to contact their manager as early as practicable to explain the circumstances.

  2. Nontelework-ready employees (i.e., those who do not have telework agreements or, for bargaining unit employees, those who either do not meet the definition of “telework-ready” per Article 50 of the National Agreement or where notice of the office closure was not made at least 60 minutes prior to the start of their TOD):

    1. Nontelework-ready employees will be granted excused absence (administrative leave) for the entire TOD.

    2. Any preapproved paid leave, compensatory time off, credit hours, or time off award hours are cancelled. Nontelework-ready employees are prevented from working, and the day has become a nonworkday (5 USC 6302). (See IRM 6.610.1.3.2.2(3) below for further information regarding preapproved leave.)

    3. Employees on extended LWOP generally remain on LWOP and do not receive excused absence as they have no expectation of working and receiving pay for that day. There is an exception if employees on approved LWOP are in a pay status at either the end of their regular workday before the day of closure or at the beginning of their regular workday after the day of closure. This forms a presumption that the employee was in a continuous work status. The LWOP is cancelled in this case, and employees should post excused absence (administrative leave) for the entire TOD.

  3. Preapproved Leave: The 5 USC 6302 stipulates that leave is not charged for a day that is designated as a nonworkday. With the expansion of IRS telework policies, IRS operations substantially continue (due to the availability of telework) even when Federal offices are closed. Therefore:

    1. It is not automatic that employees on preapproved leave when the ODS is closed have that leave cancelled and receive excused absence.

    2. It is not a “nonworkday” for telework-ready employees who are required to telework on a day of office closure (unless the same emergency that closed the ODS also renders the telework site unavailable). Therefore, there is no basis to grant excused absence to these employees.

    3. If an employee is scheduled to use sick leave for a medical appointment and the appointment is cancelled, the legal basis for the sick leave has been eliminated and the sick leave must be cancelled. Employees must account for the hours by requesting to charge them to another type of leave (e.g., annual leave, LWOP, excused absence, if appropriate) or to previously earned compensatory time off, previously earned credit hours, or time off award hours, or employees may, if ready, willing, and able to telework, request to perform telework in lieu of using leave.

Natural Disaster Declarations
  1. If the President, OPM, or other appropriate authority declares a natural disaster area, employees who are faced with a personal emergency caused by that natural disaster may be eligible for a reasonable amount (typically not exceeding 3 consecutive workdays) of excused absence, based on the facts and circumstances of the personal emergency. Requests for excused absence (administrative leave), other than what may have been granted by the IRS and/or OPM, will be reviewed on a case-by-case basis as follows:

    1. Employees must be unable to report to work specifically due to the disaster/emergency, and the inability to report is beyond their control. Factors that will be considered include the nature of the personal emergency, efforts by the employees to come to work, local travel restrictions, other employees in similar situations, and the availability of other options such as telework or reporting to another post of duty on a temporary basis.

    2. Employees requesting excused absence are required to provide an explanation and/or documentation in support of the claim. Employees may use optional Form 10837, Request for Administrative Leave (Excused Absence) Due to Emergency Conditions, for this purpose, found at: http://core.publish.no.irs.gov/forms/internal/pdf/f10837--2012-02-00.pdf, or they may provide the information in any manner they wish.

    3. Requests will be reviewed and approved (or disapproved) through the management chain by a designated business unit executive, in consultation and coordination with the SCR and the Labor Relations Specialist.

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

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

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

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

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

      Note:

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

Emergency at the Telework Site
  1. Employees at a telework site (or other alternate worksite) who experience an emergency situation (e.g., power outage) that has not affected the ODS must contact their manager as soon as practical. Employees may be directed to report to the ODS or another alternate worksite to complete their workday. Employees required to travel to ODS during regular duty hours will be granted administrative time (duty time) for the travel. Managers may not extend the workday to account for the travel time to the ODS. See also IRM 6.800.2, Employee Benefits, IRS Telework (Flexiplace) Program, at: http://irm.web.irs.gov/link.asp?link=6.800.2.

  2. Employees at a telework site (or other alternate worksite) who experience an emergency situation that has also affected the ODS (e.g., where a power outage forces the closure of an office and that same power outage prevents a telework employee from completing his or her work assignments at home) will be provided the same amount of excused absence granted employees who were working the closed facility upon providing appropriate documentation in support of that claim.

Voting

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

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

      Tour of Duty Maximum Excused Absence (Polls open 6:30 a.m. to 7:30 p.m.)
      7:00 a.m. to 3:45 p.m. None
      7:00 a.m. to 4:45 p.m. 15 minutes (end of day)
      7:15 a.m. to 4:00 p.m. None
      7:15 a.m. to 5:00 p.m. 30 minutes (end of day)
      7:30 a.m. to 4:15 p.m. None
      7:30 a.m. to 5:15 p.m. 45 minutes (end of day)
      7:45 a.m. to 4:30 p.m. None
      7:45 a.m. to 5:30 p.m. One hour (end of day)
      8:00 a.m. to 4:45 p.m. 15 minutes (end of day)
      8:00 a.m. to 5:45 p.m. One hour and 15 minutes (end of day)
      8:30 a.m. to 5:15 p.m. 45 minutes (end of day)
      9:00 a.m. to 5:45 p.m. 30 minutes (beginning of day)
    2. The same general rule applies to early voting if an employee:
      1) Is unable to vote on the day of the election because of activities related to the IRS mission (such as travel) and cannot vote by absentee ballot and
      2) The early voting hours are the same as, or exceed, voting hours on the day of election.

    3. Employees will not generally be approved for more than 4 hours of excused absence for voting purposes. There may be rare situations, however, where an employee’s polling place is beyond a normal commuting distance such that the employee cannot vote within the 3-hour time frame as stipulated above, and vote by absentee ballot is not permitted. For these situations, up to 8 hours of excused absence may be granted, depending on the distance to be traveled, to allow the employee to make the trip to the polling place to cast a ballot. If more than 1 day is needed, the employee may request annual leave or LWOP for the additional period of absence. State laws may grant a different amount of excused absence for voting; however, these do not apply to Federal employees.

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

  3. Excused absence for this purpose is posted to SETR OFP Code 990-59567, Administrative Leave - Voting, per the SETR Leave Code web page at : https://portal.ds.irsnet.gov/sites/ercdocs/2002/AWSS/ps/timekeeping/SETRLeavecodes.htm.

Blood Donation

  1. Employees who volunteer to donate blood and/or make aphaeresis (platelet) donations without compensation to the American Red Cross or to other blood banks, or who respond to calls for blood donations, may be granted up to 4 hours of excused absence (administrative leave) for recuperative purposes. In addition, excused absence may be granted for reasonable travel time to and from the donation site and for the time it takes to actually give blood. Excused absence is only granted for time that coincides with the employee's normal TOD. Total excused absence is limited to the remaining scheduled hours of duty on the day of donation.

    1. Full-time and part-time employees may be granted up to 4 hours of excused absence immediately following the donation for recuperative purposes, but only for the time that coincides with their normal TOD (e.g., 3 hours is granted to an employee whose TOD ends 3 hours following the donation). Though excused absence must generally be taken immediately following the blood donation, with supervisory approval, the recuperative time may be taken later in the day that the blood is donated rather than immediately after the donation, if necessary. Employees may not use this excused absence in advance of their blood donation as its intent is for recuperation.

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

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

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

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

  3. Excused absence for this purpose should be requested in advance and is posted to SETR OFP Code 990-59568, Administrative Leave - Blood Donation, per the SETR Leave Code web page at : https://portal.ds.irsnet.gov/sites/ercdocs/2002/AWSS/ps/timekeeping/SETRLeavecodes.htm.

Tests, Assessments, Interviews, and Medical Examinations

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

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

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

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

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

  6. Excused absence for this purpose should be requested in advance and is posted to SETR OFP Code 990-59574, Administrative Leave - Examinations, per the SETR Leave Code web page at: https://portal.ds.irsnet.gov/sites/ercdocs/2002/AWSS/ps/timekeeping/SETRLeavecodes.htm.

Examinations for Professional Certification

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

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

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

  4. Excused absence for this purpose should be requested in advance and is posted to SETR OFP Code 990-59574, Administrative Leave - Examinations, per the SETR Leave Code web page at: https://portal.ds.irsnet.gov/sites/ercdocs/2002/AWSS/ps/timekeeping/SETRLeavecodes.htm.

Tax Audit

  1. Employees will be granted excused absence to attend tax audits or to attend discussions of their own tax affairs with a member of the Treasury Inspector General for Tax Administration (TIGTA) or other authorized management official. The audit may be required as a condition of employment, may result from an investigation, or may be a routine tax audit.

  2. Employees may not be granted excused absence to prepare for an examination or audit.

  3. Additional information may be found in IRM 4.2.6.7, Employee Interview Procedures, at: http://irm.web.irs.gov/link.asp?link=4.2.6.7.

  4. Excused absence for this purpose should be requested in advance and is posted to SETR OFP Code 990-59566, Administrative Leave - Miscellaneous, per the SETR Leave Code web page at: https://portal.ds.irsnet.gov/sites/ercdocs/2002/AWSS/ps/timekeeping/SETRLeavecodes.htm.

Meetings and Conferences

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

    1. Attendance will directly benefit the mission of the Service.

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

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

  2. Approval of excused absence for attendance at these events must be done consistently. For more information, see the Equity, Diversity, and Inclusion (EDI) web page at: http://edi.web.irs.gov/diversity-inclusion.html#tab=tab2, the HCO Employee Organizations web page at: http://hco.web.irs.gov/devtrain/PROGADMIN/emporg.html, and IRM 6.610.1.3.11.

  3. Excused absence for this purpose should be requested in advance and is posted to SETR OFP Code 990-59564, Administrative Leave - Career Learning Plan and Self-directed Training, per the SETR Leave Code web page at: https://portal.ds.irsnet.gov/sites/ercdocs/2002/AWSS/ps/timekeeping/SETRLeavecodes.htm.

Relocation

  1. Excused absence may be granted, at management discretion, to employees whose relocation expenses have been authorized by the IRS as follows.

    1. If a house-hunting trip is authorized, employees may be granted a reasonable amount of excused absence (for hours within their TOD) to allow them up to 10 consecutive calendar days for house-hunting, including travel time. For example, an employee who works Monday-Friday, 8 hours each day, embarks on a 10-consecutive-calendar-day house-hunting trip on Monday. Assuming he/she uses the entire 10 calendar days, he/she is eligible for a maximum of 64 hours of excused absence, calculated as follows:
      - Monday (day 1) 8 hours; Tuesday (day 2) 8 hours; Wednesday (day 3) 8 hours; Thursday (day 4) 8 hours; Friday (day 5) 8 hours
      - Saturday (day 6) 0 hours; Sunday (day 7) 0 hours (both nonworkdays)
      - Monday (day 8) 8 hours; Tuesday (day 9) 8 hours; Wednesday (day 10) 8 hours

    2. If a house-hunting trip is not authorized, employees may be granted a reasonable amount of excused absence for the purpose of locating living quarters at the new ODS. Note that employees cannot be excused for this purpose if authorized the 10-calendar-day house-hunting trip noted in a) above.

    3. An employee may be granted excused absence to make arrangements and to transact personal business directly related to a permanent change in duty station if such activities cannot be conducted outside of the workday. These activities may include:
      - Traveling to the new ODS
      - Securing utilities
      - Securing licenses
      - Returning to the previous residence for activities relating to the sale or other disposition of that property
      - Returning to the previous residence to arrange for household goods shipment, including packing and loading
      - Receiving household goods at the new ODS, including unpacking

  2. Excused absence for this purpose should be requested in advance and is posted to SETR OFP Code 990-59573, Administrative Leave - Relocation, per the SETR Leave Code web page at : https://portal.ds.irsnet.gov/sites/ercdocs/2002/AWSS/ps/timekeeping/SETRLeavecodes.htm.

  3. Employees who are relocating but have not been authorized moving expenses may request leave (e.g., annual, LWOP), previously earned compensatory time off, previously earned credit hours, or time off award hours if needing to conduct relocation activities during work hours.

  4. Additional information regarding employee relocation is available in IRM 1.32.13, Servicewide Travel Policies and Procedures, Relocation Services Program, at: http://irm.web.irs.gov/link.asp?link=1.32.13, and the Chief Financial Officer web page at http://cfo.fin.irs.gov/IntFinMgmt/PolicyProcedures/Htmls/RelocationGuidance.htmhttp://cfo.fin.irs.gov/index.htm.

Volunteer Activities

  1. In conjunction with Presidential and OPM memoranda, IRS recognizes and values the volunteer spirit in which employees donate their personal time and efforts for the benefit of others. To support those efforts and encourage participation in volunteer activities, IRS provides considerable flexibilities. These include requesting leave (e.g., annual, LWOP), using previously earned compensatory time off, previously earned credit hours (if on an FWS), time off award hours, or to a limited degree, requesting excused absence.

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

    1. The manager determines that workload permits release of the employee without undue disruption.

    2. The employee is rated fully successful or above.

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

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

  3. Potentially appropriate public service organizations for this purpose include:

    • Federal, state, local, or tribal government organizations, agencies, or entities (including most public schools, colleges, universities)

    • Public child or family service agencies

    • Public non-profit organizations under section 501(c)(3) of the Internal Revenue Code

    • Private non-profit organizations that provide public services such as emergency management, public safety, public health, etc.

  4. Excused absence for volunteer activities includes National Presidents/IRS Heads of Employee Organizations who may be permitted up to 8 hours of excused absence per calendar year to carry out their leadership responsibilities for their respective employee organizations (the total excused absence hours for volunteer activities may not exceed 8 hours in a calendar year). Information regarding employee organizations is contained on the EDI web page at: http://edi.web.irs.gov/diversity-inclusion.html#tab=tab2. This authority does not extend to regional or chapter presidents.

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

  5. Excused absence is not granted for Combined Federal Campaign activities. Per 5 CFR 950.104, a Combined Federal Campaign (CFC) loaned executive’s time is charged to regular working hours. Time spent by employees assisting with the campaign is posted to an administrative time code in accordance with business unit practices.

  6. Requests for excused absence for volunteer activities are approved by the second-level approval authority or higher, as determined by each business unit, per Delegation Order 6-12, Absence and Leave, at: http://irm.web.irs.gov/link.asp?link=1.2.45.13.

  7. Excused absence for this purpose should be requested in advance and is posted to SETR OFP Code 990-59563, Administrative Leave - Volunteer Activities, per the SETR Leave Code web page at: https://portal.ds.irsnet.gov/sites/ercdocs/2002/AWSS/ps/timekeeping/SETRLeavecodes.htm.

Career Learning Plan (CLP) and Self-directed Training

  1. Employees on an approved CLP may be granted up to 16 hours of excused absence per calendar year to participate in self-directed training or developmental activities related to their current or prospective job duties. These 16 hours of excused absence may include time to attend employee development opportunities presented at employee organization or employee resource group conferences, seminars, conventions, and meetings per IRM 6.610.1.3.8.

  2. In addition to the 16 hours of excused absence authorized in (1) above, a limited amount of excused absence may be provided for employees to attend, at their own expense, out-Service training for career enhancement. The appropriate amount of excused absence will be determined by management, on a case-by-case basis. Employees who do not satisfactorily complete the course must use their own time for any subsequent courses until they exhibit satisfactory completion of a subsequent course.

  3. Excused absence for this purpose should be requested in advance and is posted to SETR OFP Code 990-59564, Administrative Leave - Career Learning Plan and Self-Directed Training, per the SETR Leave Code web page at: https://portal.ds.irsnet.gov/sites/ercdocs/2002/AWSS/ps/timekeeping/SETRLeavecodes.htm.

Job-Related Injury

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

  2. Excused absence on the day of injury is posted to SETR OFP Code 990-59566, Administrative Leave - Miscellaneous, per the SETR Leave Code web page at: https://portal.ds.irsnet.gov/sites/ercdocs/2002/AWSS/ps/timekeeping/SETRLeavecodes.htm.

Return From Active Military Duty

  1. In accordance with Executive Order 13223, employees who return from active military service in support of the Overseas Contingency Operations (OCO) (formerly known as the Global War on Terrorism), are entitled to one occurrence of 5 days of excused absence in a 12-month period for each time they return from active military duty. In order to receive the 5 days of excused absence, employees must spend at least 42 consecutive days on active duty in support of the OCO. A new 12-month period begins after the first use of the excused absence. Detailed information regarding the requirements and procedures may be found on OPM's website in Fact Sheet: 5 Days of Excused Absence for Employees Returning from Active Military Duty, at: http://www.opm.gov/policy-data-oversight/pay-leave/leave-administration/fact-sheets/5-days-of-excused-absence-for-employees-returning-from-active-military-duty/.

  2. Excused absence for this purpose should be requested in advance and is posted to SETR OFP Code 990-59566, Administrative Leave - Miscellaneous, per the SETR Leave Code web page at: https://portal.ds.irsnet.gov/sites/ercdocs/2002/AWSS/ps/timekeeping/SETRLeavecodes.htm.

Conduct-Related Disciplinary or Adverse Actions

  1. Information regarding the requirements and procedures for excused absence (administrative leave) for conduct-related disciplinary or adverse actions may be found in 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.

Other Situations Where Excused Absence (Administrative Leave) or Administrative Time are Authorized

  1. There are other situations where IRS authorizes limited amounts of excused absence or administrative time off:

    1. IRS Retirement Planning Programs - Employees may be excused from duty to attend one IRS retirement planning program if they are within 10 years of eligibility for optional retirement. Excused absence for this purpose should be requested in advance and is posted to SETR OFP Code 990-59562, Administrative Leave - Benefits, per the SETR Leave Code web page at: https://portal.ds.irsnet.gov/sites/ercdocs/2002/AWSS/ps/timekeeping/SETRLeavecodes.htm.

    2. Benefits Counseling - Employees may be excused from duty for a limited time (up to 4 hours per calendar year) for benefits counseling to attend a health benefits fair, review health benefit information, seek financial counseling or additional retirement counseling. This excused absence must be used for counseling sponsored by the Federal Government or the National Treasury Employees Union (NTEU). For example, if an employee is covered by a spouse’s health insurance plan at a private company, the employee may not be granted excused absence to attend a health benefits fair at the private company. Excused absence for this purpose should be requested in advance and is posted to SETR OFP Code 990-59562, Administrative Leave - Benefits, per the SETR Leave Code web page at: https://portal.ds.irsnet.gov/sites/ercdocs/2002/AWSS/ps/timekeeping/SETRLeavecodes.htm.

    3. Employee Assistance Program (EAP) - Employees may be granted a limited amount of excused absence to meet with an EAP counselor. Employees may be allowed up to four, 1-hour sessions, plus travel time per calendar year. Also see IRM 6.800.3.6, Using Administrative Leave for EAP Services, at: http://irm.web.irs.gov/Part6/Chapter800/Section3/IRM6.800.3.asp. Excused absence for this purpose should be requested in advance and is posted to SETR OFP Code 990-59566, Administrative Leave - Miscellaneous, per the SETR Leave Code web page at : https://portal.ds.irsnet.gov/sites/ercdocs/2002/AWSS/ps/timekeeping/SETRLeavecodes.htm.

    4. Flu Shots - Employees will be granted excused absence to receive flu shots provided by IRS, including reasonable time to travel to and from another POD in the commuting area if the flu shots are not offered at the employee's POD. Excused absence for this purpose should be requested in advance and is posted to SETR OFP Code 990-59566, Administrative Leave - Miscellaneous, per the SETR Leave Code web page at : https://portal.ds.irsnet.gov/sites/ercdocs/2002/AWSS/ps/timekeeping/SETRLeavecodes.htm.

    5. Labor Recognition Week - Subject to the provisions of the negotiated agreement, bargaining unit employees may be granted up to 1 hour of administrative time annually to participate in Labor Recognition Week activities, consistent with workload and staffing needs. Time for this purpose should be requested in advance and is posted to an administrative time code designated by the business unit, such as 990-59300.

    6. Group Employee Appreciation Activities - Employees may be granted a limited amount of administrative time to participate in management-approved group employee appreciation activities surrounding events such as Employee Appreciation Day, Public Service Recognition Week, end of the filing season, town hall meetings, etc. The amount of time granted must be judicious and granted only to the extent warranted by good administration. Activities must generally be conducted on government premises in accordance with IRM 6.410.1.3.11, Off-site Space for Training - Overview, at: http://irm.web.irs.gov/link.asp?link=6.410.1.3.11 and announced to NTEU in advance if they include official awards ceremonies. Time for this purpose is posted to an administrative time code designated by the business unit, such as 990-59300.

    7. Day of Death - Employees who die on a day they are in duty status are granted excused absence for any hours remaining in their TOD that day. Employees who die on a day they are on paid leave are granted excused absence for the entire day. Employees who die while in a nonpay status are charged LWOP for the day of death (25 CG 366). Excused absence for this purpose is posted to SETR OFP Code 990-59566, Administrative Leave - Miscellaneous, per the SETR Leave Code web page at: https://portal.ds.irsnet.gov/sites/ercdocs/2002/AWSS/ps/timekeeping/SETRLeavecodes.htm.

59 Minutes of Administrative Time

  1. If an employee is unavoidably or necessarily absent for less than one hour, or tardy, the first-line manager may excuse him or her without charge to leave if caused by circumstances beyond the employee's control (see 5 CFR 630.206, Minimum Charge, and IRM 6.630.1 , Absence and Leave at: http://irm.web.irs.gov/link.asp?link=6.630.1). Such time off will be granted sparingly and may not be combined with breaks, lunch periods, or any type of leave.

  2. Second and higher levels of management may not combine additional segments of 59 minutes or additional excused absence (administrative leave) to allow more time off.

Work Schedules

  1. There are two basic types of biweekly work schedules:

    1. Regular

    2. Alternative

Regular Work Schedules

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

  2. A Staggered work schedule is a variation of the Regular work schedule that allows employees to have different preset start times each day, which are fixed. It is not an AWS, and employees on Staggered work schedules are not eligible to earn credit hours.

Alternative Work Schedules (AWS)

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

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

  3. Bargaining unit employees on FWS or CWS must adhere to requirements agreed upon in Article 23 of the National Agreement at: http://core.publish.no.irs.gov/docs/pdf/d11678--2015-10-00.pdf.

Coverage and Definitions
  1. The following guidance applies to all IRS employees who have been approved to work FWS or CWS that have been established under 5 USC Chapter 61, subchapter II, Flexible and Compressed Work Schedules, and for bargaining unit employees, as negotiated in accordance with 5 USC 6130. For bargaining unit employees, requests for a new or modified AWS are subject to the provisions in Article 23 of the National Agreement at: http://core.publish.no.irs.gov/docs/pdf/d11678--2015-10-00.pdf. For nonbargaining unit employees, managers have greater flexibility in approving the benefit, deciding the parameters around the approval, and modifying or terminating AWS.

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

Categories of AWS
  1. There are two categories of AWS: Flexible Work Schedules (FWS), which include the ability to earn and use credit hours, and Compressed Work Schedules (CWS). Within FWS and CWS, there are various schedules available.

Flexible Work Schedules (FWS) and Credit Hours - Overview
  1. All FWS are comprised of two parts:

    1. Core hours and days during which an employee must be present for work. Core hours are the hours within a TOD that employees are required to work or account for by the charging of leave, previously earned credit hours, previously earned compensatory time off, etc. The IRS has designated the core hours for a full-time, day shift employee to be 9:30 a.m. to 2:30 p.m. Part-time employees are not required to work core hours.

    2. Flexible hours/bands during which employees may choose their start and stop times and earn credit hours consistent with the duties and requirements of their positions. The IRS has designated the flexible hours/band for a day shift employee to be between 6:00 a.m. and 8:30 p.m., with mandatory core hours as noted in a) above.

  2. The IRS-approved FWS are:

    • Flexitour with credit hours

    • Gliding

    • Maxiflex

  3. Subject to management approval, FWS are available to full-time (80 hours per pay period) and part-time (32-64 hours per pay period) employees on all shifts (day, swing, and night), with start times for day shift employees between 6:00 a.m. and 9:30 a.m. The actual hours and days of the week an employee may work will be determined on a case-by-case basis as requested by the employee and approved by the immediate supervisor based on the balanced needs of both the employee and the Service. Some of the FWS are not available to all IRS employees. Bargaining unit employees are subject to the provisions in Article 23 of the National Agreement at: http://core.publish.no.irs.gov/docs/pdf/d11678--2015-10-00.pdf and should see the AWS Exhibits therein for the FWS and TODs available to them.

  4. All FWS allow employees to determine a schedule within established limits. Employees may select start and stop times every 15 minutes, on the hour, quarter hour, half hour, or three-quarter hour (e.g., 7:00 a.m., 7:15 a.m., 7:30 a.m., 7:45 a.m.), within their designated flexible time bands. For example, a day-shift employee could request a start time as early as 6:00 a.m. (the beginning of the day-shift flexible time band) or as late as 9:30 a.m. (the beginning of the mandatory core hours), subject to managerial approval and negotiated agreement provisions for bargaining unit employees. Except for employees on Gliding FWS (see IRM 6.610.1.5.2.2.1.2 below), once an FWS is selected, the hours are fixed until an opportunity is provided to request a different AWS and/or a change in start and stop times. For bargaining unit employees, requests for a new or modified AWS are subject to the provisions in Article 23 of the National Agreement at: http://core.publish.no.irs.gov/docs/pdf/d11678--2015-10-00.pdf.

  5. Employees on FWS are eligible to earn credit hours in accordance with the specific type of FWS. Additional information on credit hours follows in IRM 6.610.1.5.2.2.1.4.

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

Flexitour with Credit Hours
  1. This is an FWS that, for full-time employees, includes a basic work requirement of 8 hours each day, 40 hours each week, and 80 hours in a biweekly pay period and affords employees the ability to earn and use credit hours (see (4) and IRM 6.610.1.5.2.2.1.4 below).

  2. Employees may select start and stop times within the established flexible time bands but must be present during the hours and days of the administrative workweek designated as core hours. For example, a full-time, day-shift employee starts between 6:00 a.m. and 9:30 a.m., works the mandatory core hours of 9:30 a.m. to 2:30 p.m., and then works the remaining hours in the TOD. Start and stop times must be scheduled in advance, and once the schedule is approved, the hours are fixed. Employees working Flexitour with credit hours have the same start and stop times for all 10 workdays in a biweekly pay period.

  3. For bargaining unit employees, requests for a new or modified AWS and/or change in start and stop times are subject to the provisions in the negotiated agreement.

  4. Unlike employees on a Regular work schedule (see IRM 6.610.1.5.1, Regular Work Schedules) which is also 8 hours each day, 40 hours each week, and 80 hours in a biweekly pay period, employees on Flexitour with credit hours may earn and use credit hours. Credit hours are any hours that are voluntarily worked (with prior managerial approval) in excess of an employee's basic work requirement. Employees may earn up to 3 credit hours on a workday and up to 10 credit hours on a nonworkday. Once earned, credit hours may be used (with managerial approval) to vary the length of the workweek or another workday. Additional information on credit hours follows in IRM 6.610.1.5.2.2.1.4 below.

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

  2. Employees may earn and use credit hours. Credit hours are any hours that are voluntarily worked (with prior managerial approval) in excess of an employee's basic work requirement. Employees may earn up to 3 credit hours on a workday and up to 10 credit hours on a nonworkday. Once earned, credit hours may be used (with managerial approval) to vary the length of the workweek or another workday. Additional information on credit hours follows in IRM 6.610.1.5.2.2.1.4 below.

  3. Employees on a Gliding FWS (who are scheduled to work in the official duty station) have a presumptive start time of 7:30 a.m. for purposes of determining excused absence when the office suffers a delayed opening due to weather or other emergency, unless the employee and the supervisor have agreed to a different start time and the agreement was memorialized in writing (e.g., email or letter).

  4. Employees on a Gliding FWS requesting excused absence for voting purposes, must notify their managers at least 24 hours in advance of the actual voting day as to what their start times will be on the day of voting.

  5. Additional information on Gliding work schedules can be found at http://hco.web.irs.gov/compbenefits/compleave/Gliding.asp.

Maxiflex
  1. This is a type of FWS that, for full-time employees, contains core hours on less than 10 workdays within a biweekly pay period. Full-time employees have a basic work requirement of 80 hours in a biweekly pay period, and employees may vary the number of hours scheduled to work on a given workday or the number of hours worked each week to equal 80 hours for the pay period (consistent with the duties and requirements of their positions). Maxiflex also allows employees to earn and use credit hours.

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

  3. Employees may select start and stop times within the established flexible time bands but must be present during the hours and days of the administrative workweek designated as core hours on at least 8 of the 10 workdays within a biweekly pay period. For example, on at least 8 of 10 workdays, a full-time, day-shift employee starts between 6:00 a.m. and 9:30 a.m., works the mandatory core hours of 9:30 a.m. to 2:30 p.m., and then works the remaining hours in the TOD. Maxiflex employees are permitted two non-core days in each biweekly pay period (i.e., two days of the pay period may consist of only flexible hours, may consist of a combination of flexible and some core hours; or may consist of no hours at all (a regular day off) as long as the basic 80-hour biweekly work requirement is met).

  4. Employees working Maxiflex are not required to have the same start and stop times on all workdays in a biweekly pay period. However, start and stop times must be scheduled in advance, and once the Maxiflex schedule is approved, the hours are fixed.

  5. For bargaining unit employees, requests for a new or modified AWS and/or change in start and stop times are subject to the provisions in the negotiated agreement.

  6. Maxiflex employees may earn and use credit hours. Credit hours are any hours that are voluntarily worked (with prior managerial approval) in excess of an employee's basic work requirement. Maxiflex employees may earn up to 2 credit hours on a workday and 10 credit hours on a nonworkday or non-core day within the established flexible time bands. Once earned, credit hours may be used (with managerial approval) to vary the length of the workweek or another workday. Additional information on credit hours follows in IRM 6.610.1.5.2.2.1.4.

  7. Pursuant to 5 USC 6124, Maxiflex employees receive 8 hours of pay on a holiday regardless of the number of hours in the employee's scheduled TOD on that day. See IRM 6.610.1.2.8(3) above for additional information.

  8. Additional information on Maxiflex and work schedule examples can be found at: http://hco.web.irs.gov/compbenefits/compleave/Maxiflex.asp.

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

  2. Only employees on FWS may earn credit hours (within the established flexible time bands) as follows:

    1. Flexitour with credit hours and Gliding work schedules
      1) May earn up to 3 credit hours on each regularly scheduled workday
      2) May earn up to 10 credit hours on a nonworkday (see IRM 6.610.1.5.2.2.1.4(13) below for holiday guidance)

    2. Maxiflex work schedule
      1) May earn up to 2 credit hours on each regularly scheduled workday
      2) May earn up to 10 credit hours on a nonworkday or non-core day (see IRM 6.610.1.5.2.2.1.4(13) below for holiday guidance)

  3. The following employees are not eligible to earn and use credit hours:

    1. Employees on Regular work schedules

    2. Employees on Staggered work schedules

    3. Employees on CWS

    4. Members of the Senior Executive Service (SES)

  4. An employee must elect to work credit hours voluntarily. Credit hours are not interchangeable with overtime or compensatory time, which are hours worked in excess of an employee’s basic work requirement that is required by management. Also see IRM 6.550.1, Pay Administration, at http://irm.web.irs.gov/link.asp?link=6.550.1.

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

  6. The hours during which an employee elects to work and earn credit hours must be outside of his or her basic work requirement.

  7. Credit hours may only be worked and earned within the flexible time bands established for the employee's shift, which for day shift employees is between 6:00 a.m. and 8:30 p.m. A day shift employee may not work a credit hour before 6:00 a.m. or after 8:30 p.m., as these times would be outside the flexible time bands. However, in rare instances and when necessary and approved by management, the flexible time band may be temporarily extended to permit the earning of credit hours.

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

  9. Credit hours cannot be used the same day they are earned, as credit hours are hours worked in excess of the basic work requirement. For example, an employee with a TOD of 8:00 a.m. - 4:30 p.m. requests and is approved to work 2 credit hours from 6:00 a.m. to 8:00 a.m. on Tuesday. The employee may not use those 2 credit hours to depart work at 2:30 p.m. on Tuesday as the basic 8-hour work requirement would not be fulfilled. The employee may request to use the 2 credit hours earned on another workday (as soon as the next workday).

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

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

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

  13. A nonbargaining-unit employee may not elect to work and earn credit hours during his or her regularly scheduled duty hours on a holiday as the employee is already being compensated for that time. The hours that comprise the holiday are considered part of the employee's basic workweek, and an employee may only elect to earn credit hours outside of his or her basic work requirement (within the flexible time band) per 5 USC 6121. For example, an employee with a TOD of 8:00 a.m. - 4:30 p.m. requests and is approved to work 2 credit hours from 4:30 p.m. to 6:30 p.m. on a Monday holiday. The employee receives 8 hours of pay for the holiday from 8:00 a.m. to 4:30 p.m. and earns 2 credit hours outside of the basic work requirement. Bargaining unit employees are subject to the credit hour provisions of Article 23 of the National Agreement (see http://core.publish.no.irs.gov/docs/pdf/d11678--2015-10-00.pdf).

  14. An employee may not earn credit hours during the hours of his or her regularly scheduled duty hours while on excused absence (such as when an employee’s official duty station is closed due to severe weather or other emergency).

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

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

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

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

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

Compressed Work Schedules (CWS)
  1. All CWS are fixed work schedules that enable employees to complete their basic biweekly work requirement in fewer than 10 workdays, thereby allowing for at least one regular day off (RDO) each pay period.

  2. The approved IRS CWS are:

    • 5/4-9

    • 4/10

  3. Subject to managerial approval, CWS are available to full-time (80 hours per pay period) and part-time (32-64 hours per pay period) employees on all shifts (day, swing, and night), with start times for day shift employees between 6:00 a.m. and 9:30 a.m. The actual hours and days of the week an employee may work will be determined on a case-by-case basis as requested by the employee and approved by the immediate supervisor based on the balanced needs of both the employee and the Service. Some of these CWS are not available to all IRS employees. Bargaining unit employees are subject to the provisions of Article 23 of the National Agreement at: http://core.publish.no.irs.gov/docs/pdf/d11678--2015-10-00.pdf and should see the AWS Exhibits therein for the CWS and TODs available.

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

    1. The request to change the RDO is made in accordance with established business unit procedures and in advance of the upcoming pay period. Only one such request may be approved every other pay period.

    2. Requests are not made so frequently as to substantially change the regularly scheduled TOD.

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

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

5/4-9
  1. The 5/4-9 CWS is a work schedule where a full-time employee is scheduled to work 8 workdays of 9 hours each and 1 workday of 8 hours, with 1 nonworkday (RDO) on the same day of each pay period, to complete the basic work requirement of 80 hours per biweekly pay period. For part-time employees, 5/4-9 is a schedule where a part-time employee is scheduled to work fewer than 10 days during the pay period and works 9 hours on at least 1 workday for a total of 32-64 hours per pay period.

4/10
  1. The 4/10 CWS is a work schedule where a full-time employee is scheduled to work 4 workdays of 10 hours each in both workweeks of the biweekly pay period, with 1 nonworkday (RDO) each workweek, to complete the basic work requirement of 80 hours per biweekly pay period. An employee may request a different RDO in each administrative workweek of a biweekly pay period (e.g., an employee's RDOs may be Tuesday of the first week and Thursday of the second week), but once selected, they are fixed. For part-time employees, 4/10 is a schedule where a part-time employee works only 10-hour workdays for a total of 40-60 hours per pay period.

Night Pay Differential under AWS

  1. Night pay differential under FWS:

    1. Employees whose TODs include 8 or more hours available for work during daytime hours (i.e., between 6:00 a.m. and 6:00 p.m.), are not entitled to night pay differential when they voluntarily elect to work during hours for which night pay differential is normally required (between 6:00 p.m. and 6:00 a.m.).

    2. Employees must be paid night pay differential for hours that must be worked (i.e., are required by management) between 6:00 p.m. and 6:00 a.m. to complete an 8-hour daily TOD.

    3. Employees are entitled to night pay differential for any nonovertime (regular) work performed between 6:00 p.m. and 6:00 a.m. during designated core hours.
      For example: An FWS employee on a swing shift has a TOD of 9:45 a.m. to 6:45 p.m. with established core hours from 1:15 p.m. to 6:15 p.m. and a flexible time band of 6:45 a.m. to 9:15 p.m. This provides the employee with 8 or more hours to accomplish the shift during day hours (6:00 a.m. to 6:00 p.m.). However, because the core hours require the employee to be present for 15 minutes during night hours (6:00 p.m. to 6:15 p.m.), the employee is entitled to 15 minutes of night pay differential.

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

  2. Night pay differential under CWS:

    1. Employees are entitled to night pay differential for regularly scheduled work performed during night hours (6:00 p.m. to 6:00 a.m.).

  3. Additional information regarding night pay differential can be found in IRM 6.550.1.1.13, Night Pay Differential, at: http://irm.web.irs.gov/link.asp?link=6.550.1.1.13.

Miscellaneous Guidance for AWS

  1. To participate in AWS, employees must have been assigned a current rating of record of "Fully Successful," "Met," or higher. Employees without a rating of record will be presumed to be rated as "Fully Successful" or "Met" in order to be eligible for AWS. If a nonbargaining unit employee has been assigned a current rating of record of less than "Fully Successful" or "Met" , his or her manager may remove the employee from his or her current AWS. For bargaining unit employees, removals from AWS are subject to the provisions in Article of the National Agreement at: http://core.publish.no.irs.gov/docs/pdf/d11678--2015-10-00.pdf.

  2. Employees selected for work assignments outside of their office (to include training, details, promotions/temporary promotions) may be required to discontinue their AWS (either temporarily or permanently, as appropriate) in order to comply with established work schedules of the assignment or work group. For example, if an employee on a 4/10 CWS is assigned to a 5-day training class with an 8:00 a.m. to 4:30 p.m. schedule, the employee must, prior to the beginning of the pay period, convert to another work schedule for the entire pay period that accommodates the hours of the training class (e.g., Regular, Flexitour with credit hours). All changes to work schedules and TODs must be documented in SETR.

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

Additional Resources for Alternative Work Schedules (AWS)

  1. Additional guidance on AWS can be found on the ERC and in the following references:

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

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

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

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

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

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