6.630.1 IRS Absence and Leave

Manual Transmittal

January 06, 2017

Purpose

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

Background

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

Material Changes

(1) IRM 6.630.1.1.2(1) a, b, c, d, e, j, k include several changes made with the issuance of revised Servicewide Delegation Order 6-13, Authority to Certify Time and Attendance Records. These changes and revised delegation order are the result of a multi-year Government Accountability Office (GAO) audit where IRS was required to strengthen its internal controls around the authority to certify time and attendance (T&A) records, and after collaboration with HCO Payroll and Personnel Systems (PPS) and Chief Financial Officer (CFO).

(2) IRM 6.630.1.1.2(1) d, j, k, q clarifies and/or removes references to source documents, and storing, maintaining or attaching documentation to the [paper] Single Entry Time Reporting (SETR) T&A record and adds a reference to IRM 6.630.1.22, T&A Records - Retention and Storage, for more information.

(3) IRM 6.630.1.2(2) is separated from 6.630.1.2(1) for the purpose of having a paragraph that specifically addresses full-time employees. This is similar to the way 6.630.1.2(3) addresses part-time employees.

(4) IRM 6.630.1.2(3) is revised based on guidance from the Office of Personnel Management (OPM) that part-time employees accrue leave for full pay periods only.

(5) IRM 6.630.1.2(3) a) is revised to state part-time employees who enter on duty in the middle of a pay period do not accrue leave for that initial pay period, and the hours worked do not carry over toward the accrual calculation. Only hours in pay status during full pay periods are used for the calculation of leave accrual.

(6) IRM 6.630.1.2(9) a) and b) are new and replace and streamline content previously in paragraphs (9) and (10). In addition, the order is reversed for logical flow.

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

(8) IRM 6.630.1.3.3(1) now cites paragraph (f) in 5 USC 6304 relating to statutory entitlement for SES employees.

(9) IRM 6.630.1.3.3(2) is updated to reflect the newly consolidated Servicewide Delegation Order 6-12, Absence and Leave, which includes the authority previously documented in Servicewide Delegation Order 6-16, Carryover of Annual Leave, which is now obsolete.

(10) IRM 6.630.1.3.4(1) provides clarification on the definition of terminal leave.

(11) IRM 6.630.1.3.4(3) clarifies that requests for Leave without Pay (LWOP) prior to separation are not considered terminal leave and are subject to approval based on business unit procedures regarding leave approval authorities.

(12) IRM 6.630.1.3.4(4) adds that requests for sick leave or Family and Medical Leave Act (FMLA) leave prior to separation are not considered terminal leave and are subject to specific requirements contained in those programs.

(13) IRM 6.630.1.3.5(6) now includes two citations: 5 CFR 550.1205(b) and 5 USC 6104 which state employees are entitled to a day of pay when prevented from working solely because of the occurrence of a legal holiday.

(14) IRM 6.630.1.4(1) is revised to add an employee who is a retired member of a uniformed service.

(15) IRM 6.630.1.4.2(1) clarifies a newly appointed or reappointed civilian employee and adds a retired member of a uniformed service.

(16) IRM 6.630.1.4.4 revises Business Unit Commissioner or equivalent to Business Unit Commissioner/Head of Office throughout. Refer to IRM 1.1.1, Organization and Staffing, IRS Mission and Organizational Structure, paragraph 1.1.1.4; Structure of the IRS and Exhibit 1.1.1-1, IRS Organization Chart - Internal Revenue Service Organization and Top Officials for individual Business Unit’s title for Head of Office.

(17) IRM 6.630.1.4.4 is restructured to clarify responsibilities and procedures; and IRM 6.630.1.4.3 in its entirety, IRM 1.4.4(2), and IRM 1.4.5(1) were moved and consolidated into this section.

(18) IRM 6.630.1.4.4(2) clarifies that the annual leave accrual request file includes Form 14120, business case and resume, and signed memorandum from the Business Unit Head of Office to the Human Capital Officer.

(19) IRM 6.630.1.4.4(5) and (6) clarifies the servicing employment office process.

(20) IRM 6.630.1.4.4(7) clarifies the Business Unit Head of Office designee process.

(21) IRM 6.630.1.4.5(2) was moved from IRM 1.4.4(2) as it better relates to business case requirements.

(22) IRM 6.630.1.4.7(2)b clarifies an on-the-job injury with entitlement to injury compensation under 5 USC 81.

(23) IRM 6.630.1.5.5.1 adds information to direct employees to the new IRM 6.630.1.12 on Maternity Leave where the reader will find additional flexibilities on the use of sick leave relating to childbirth.

(24) IRM 6.630.1.5.6 is streamlined for ease of understanding.

(25) IRM 6.630.1.6.3 is streamlined for ease of understanding.

(26) IRM 6.630.1.8 relocates this category of leave called “Bone Marrow or Organ Donor leave” from where it was previously covered in IRM 6.610.1, Hours of Duty. Recent legislation makes this a separate category of paid leave. Hence, it is no longer an excused absence and the subject was relocated accordingly.

(27) IRM 6.630.1.9 now contains the renumbered policy on Family and Medical Leave Act (FMLA) due to the addition of Bone Marrow or Organ Donor leave as 1.8.

(28) IRM 6.630.1.9.5 adds additional language to the title of this section to further define that Qualifying Exigencies apply to Covered Active Duty or Call to Active Duty Status.

(29) IRM 6.630.1.9.6 adds language to the title of this section to include intermittent use of FMLA.

(30) IRM 6.630.1.9.6(3) clarifies that under 5 CFR 630.1203(b), employees may take only the amount of family and medical leave that is necessary to manage the leave circumstances that prompted the need for leave under IRM 6.630.1.9.4.

(31) IRM 6.630.1.9.6(4) explains that in accordance with the January 15, 2015, Presidential Memorandum Modernizing Federal Leave Policies for Childbirth, Adoption and Foster Care, FMLA leave may be taken on an intermittent basis for three reasons. This area now includes the third reason of bonding and care of a healthy child upon mutual agreement between the employee and manager.

(32) IRM 6.630.1.9.6(5) explains employees may request to use FMLA leave intermittently for the stated reasons, subject to submission of required documentation.

(33) IRM 6.630.1.10(3) includes that in accordance with the January 15, 2015, Presidential Memorandum Modernizing Federal Leave Policies for Childbirth, Adoption and Foster Care to Recruit and Retain Talent and Improve Productivity LWOP in addition to what is provided under FMLA shall be granted in accordance with IRS policy for purposes relating to childbirth, adoption and foster care.

(34) IRM 6.630.1.10(4) adds that employees may request LWOP without invoking FMLA and may combine the use of LWOP with other IRS flexibilities.

(35) IRM 6.630.1.10(8) explains how periods of LWOP may impact an employee’s entitlement to overtime pay.

(36) IRM 6.630.1.12 adds a new section on Maternity Leave - Options for Birth, Adoption, and/or Foster Care of a Child, and Additional Flexibilities for Family Purposes due to customers expressing a need for maternity leave information. Clarifies what types of leave entitlements are available for maternity purposes. Explains that there is not a category of leave titled “maternity leave”; however, there are leave flexibilities available for this purpose.

(37) IRM 6.630.1.12.3 adds a subsection on Advanced Leave for Childbirth, Adoption, and Foster Care in accordance with the President’s January 15, 2015, memorandum on Modernizing Federal Leave Policies for Childbirth, Adoption and Foster Care.

(38) IRM 6.630.1.16.2(3) is revised to separate the returning fees process.

(39) IRM 6.630.1.17.1 serves as a placeholder until the next issuance of this IRM when it will be removed. The content for Claims for Restoration of Annual Leave for Military Leave (USERRA) is removed from this policy and preserved with the content owners in PPS. Revised language directs the reader to contact PPS through the ERC or submit an IT GetServices ticket and links to the ERC home page.

(40) IRM 6.630.1.17.7 is streamlined with new terminology in accordance with the law.

(41) IRM 6.630.1.20 adds the words administrative leave and time as both are addressed in the content.

(42) IRM 6.630.1.20(1) is revised to better explain the terminology used surrounding excused absence and administrative leave.

(43) IRM 6.630.1.20(1)a) and b) are streamlined into two subparagraphs for continuity and explain that the time and attendance (T&A) record is posted to reflect excused absence for the entire tour of duty if employee dies while in a work status or in a paid leave status. Also, this directs the reader where to find more information on 59-minutes of administrative time.

(44) IRM 6.630.1.22(1) was revised to remove the statement that “self-input by bargaining unit employees is not implemented” as it has been implemented. Also the limited exceptions to self-input were added.

(45) IRM 6.630.1.22(2) moved/consolidated IRM 6.630.1.22 (6) and (7) and clarified that Forms 3081 (or other paper timesheet/source documents) are not required (and should not be requested by managers) when employees self-input time directly into SETR, unless the employee has a limited exception. The GAO accepts electronic records as official T&A records, and both the GAO and IRS consider the electronically validated and signed SETR T&A record as the official T&A document from which employees are paid.

(46) IRM 6.630.1.22(3) was added to explain that managers in organizations using applications such as Issue Management System (IMS) and Automated Time Tracking System (ATTS) should not require employees to use the Form 3081 feature in those systems to report time. However, if the employee has a limited exception, use of the Form 3081 feature in those applications is allowed.

(47) IRM 6.630.1.22(8) added the reference to the SETR Self-Input Implementation Guide and hyperlink.

(48) IRM 6.630.1.22(9) was removed as employees self-input time.

(49) IRM Exhibit 6.630.1-1 Quick Reference of Leave Options for Birth, Adoption, and Care of a Child, and Additional Flexibilities for Family Purposes was removed in its entirety as all content is now contained in IRM 6.630.1.12, Maternity Leave.

(50) Some existing sections are renumbered and editorial changes are made throughout to reflect additions and deletions of language as well as update division and branch names, references, hyperlinks, and terminology.

Effect on Other Documents

This IRM supersedes IRM 6.630.1, issued January 21, 2014, and incorporates and replaces Interim Guidance on Modernizing Federal Leave Policies for Childbirth, Adoption and Foster Care to Recruit and Retain Talent and Increase Productivity previously found in HCO-06-0615-0002 dated June 15, 2015.

Audience

All Operating Divisions and Functions

Effective Date

(01-06-2017)

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

Overview

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

  2. This IRM incorporates and replaces Interim Guidance on Modernizing Federal Leave Policies for Childbirth, Adoption and Foster Care to Recruit and Retain Talent and Increase Productivity previously found in HCO-06-0615-0002 dated June 15, 2015.

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

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

Administration of the Federal Leave System – Authorities

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

  2. In the IRS, absence and leave will be administered as provided by applicable law (5 USC 63 and 38 USC 4303), regulation (5 CFR 630), CG and OPM Decisions. Recordation of absence and leave will be processed as required by the National Finance Center (NFC); the Department of the Treasury; and the Human Capital Office (HCO) Payroll and Personnel Systems (PPS) Division,

  3. Delegation Order 6-12, Absence and Leave, at: http://irm.web.irs.gov/Part1/Chapter2/Section45/IRM1.2.45.asp#1.2.45.13, combines and delegates authority to approve nearly all types of absences and leave (including correction of administrative errors and determination that a period of sickness or injury interfered with the use of scheduled annual leave). Delegation Order 6-12 also includes authorities previously found in the following Servicewide Delegation Orders which are now obsolete:

    1. Delegation Order 6-8, Human Resources Authorities Granted by the Treasury Human Capital Issuance System (HCIS);

    2. Delegation Order 6-15, Leave Without Pay in Excess of 1 Year; and

    3. Delegation Order 6-16, Carryover of Annual Leave.

    In addition, revised Delegation Order 6-12 delegates authority at various levels to approve four distinct durations of conduct-related excused absence (administrative leave).

  4. Government Accountability Office (GAO) document entitled “Maintaining Effective Control over Employee Time and Attendance Reporting,” at:http://www.gao.gov/products/GAO-03-352G.

Administration of the Federal Leave System – Manager Responsibilities

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

    1. Administering leave rules, regulations and procedures in accordance with established policies;

    2. Approving employees’ work schedules to include regular and/or alternative work schedules (AWS), tours of duty (TOD), hours worked that would entitle employees to premium pay, requests for leave, and certifying official time and attendance (T&A) records;

    3. Designating actor/proxies to only managers, at an equal grade or higher than themselves, to certify T&A records;

    4. Ensuring the information entered in the Totally Automated Personnel System (TAPS)/Single Entry Time Reporting (SETR), for both weeks of the pay period is correct prior to validating and electronically signing. IRS policy requires a manager’s signature because it is a good internal control that holds management accountable. When the GAO audits the IRS, on a sample basis they inspect T&A records and look for manager signatures as required. Managers of organizations that report to Work Planning and Control (WP&C) have an additional requirement to input and validate the time reported on both Fridays of each pay period. Whenever an adjustment is made to a prior week, the manager must complete an Individual Performance Report (IPR) adjustment to correct WP&C report;

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

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

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

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

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

    10. Preparing and electronically signing T&A corrections when an error has been identified. All T&A corrections should be discussed with the employee;

    11. Ensuring that employees submit appropriate documentation of absences as required (e.g., jury duty summons/certificate of attendance, medical documentation, military orders);

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

    13. Identifying and correcting leave abuse;

    14. Investigating cases of potential leave abuse;

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

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

    17. Ensuring that personnel actions (e.g., accessions, promotions, separations) are reported timely; and

    18. Storing securely any existing paper T&A records. See IRM 6.630.1.22.1, Time and Attendance (T&A) Records - Retention and Storage, for more information. SETR/TAPS acts as a repository for electronic T&A records, with supporting hard copy or electronic documentation being secured by the manager.

  2. Specific information and instructions on T&A reporting, approvals, and maintenance requirements can be found in Standard Operating Procedure (SOP) MPC-02, issued by the Memphis Payroll Center and posted on the PPS website at: http://awss.web.irs.gov/ess/PPS/SOP-UOG/MPC_02.htm.

Administration of the Federal Leave System – Employee Responsibilities

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

    1. Accurately entering their work schedule (i.e., regular or AWS), TOD, hours worked (including any overtime, compensatory time off, or credit hours), leave taken (including compensatory time off or credit hours), and hours worked at a telework site into SETR.

    2. Notifying their manager by 10:00 a.m. on Monday of the following pay period to unlock the SETR organization codes for changes to their information in SETR. This ensures accuracy of their T&A record thereby avoiding future corrections and additional costs to the Service.

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

    4. Providing required documentation (e.g., jury duty summons/certificate of attendance, medical documentation, military orders);

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

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

    7. Monitoring leave balances and timely requesting managerial approval to avoid forfeiture of annual leave, compensatory time off in lieu of overtime, and/or compensatory time off for travel;

    8. Reporting any discrepancies in leave balances to the manager and providing documentation to substantiate the correct balances;

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

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

Eligibility for Annual and Sick Leave

  1. The authorities for eligibility of annual and sick leave are pursuant to 5 USC Chapter 63, Subchapter I, Annual and Sick Leave.

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

    1. Nonpay status hours are charged to a full-time employee's account and accumulate each pay period.

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

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

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

  3. Part-time employees earn leave on a prorated basis during each full biweekly pay period based upon the number of hours in pay status. Partial accrual from full pay periods carry over to the following pay period.

    1. Part-time employees who enter on duty in the middle of a pay period do not earn leave, and the hours worked do not carry over toward the leave accrual calculation. Only hours in pay status during full pay periods are used for the calculation of leave accrual.

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

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

    4. Part-time employees who fulfill their established biweekly TOD accrue leave for the pay period, even if they separate prior to the last day of the pay period.

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

  4. Employees on a seasonal work schedule earn leave during each full biweekly pay period while in pay status or in a combination of pay status and nonpay status. Periods of nonwork or nonpay status within the continuity of employment (i.e., release from duty because of lack of work) are treated as leave without pay (LWOP) for purposes of computing leave accruals.

  5. Full accrual is credited when a new employee enters on duty the Tuesday following a Monday holiday and works the rest of the pay period. To determine whether a new employee is entitled to pay for the holiday, see IRM 6.610.1.2.9.3(2), Impact of Nonpay Status on Holiday, at:http://irm.web.irs.gov/Part6/Chapter610/Section1/IRM6.610.1.asp#6.610.1.2.9.3.

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

  7. When an employee goes into LWOP status and receives Federal Employees’ Compensation Act (FECA) pay for a partial pay period, leave is credited on a prorated basis for the part of the pay period the employee is not receiving FECA pay (32 CG 310). See IRM 6.800.1, Employee Benefits, Workers' Compensation Program, at: http://irm.web.irs.gov/Part6/Chapter800/Section1/IRM6.800.1.asp.

  8. Employees on intermittent work schedules do not earn leave. However, employees on intermittent work schedules who temporarily change to a full-time or part-time work schedule will earn leave as in (2) and (3) above. If an employee earns leave while occupying a full-time or part-time work schedule, the leave is held in abeyance once the employee reverts back to their original intermittent work schedule.

    1. The employee may use the leave if he or she returns to a full-time or part-time work schedule; or

    2. If the employee does not want to hold the earned leave in abeyance he or she may request a payment for the annual leave by contacting the ERC.

  9. The entitlement to use annual leave is based on the length of the appointment.

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

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

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

Documenting Leave Requests

  1. Requests for leave must be submitted in writing per business unit or individual manager requirements and procedures (e.g., Outlook calendar, email, memo, OPM Form 71, Request for Leave or Approved Absence at: http://publish.no.irs.gov/common.html). Managers must ensure that each employee’s hours worked and leave taken are accurately documented every pay period.

Annual Leave

  1. Annual leave, as provided by 5 USC 6301-6304, 6306, and 6308, and 5 CFR 630, subparts B and C, may be used for vacations, rest and relaxation, and personal business or emergencies.

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

  3. An employee has a right to take annual leave, subject to managerial approval, however:

    1. Annual leave may be denied when workload and staffing needs necessitate the employee be on duty;

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

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

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

Annual Leave Accrual Rates and Ceiling

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

    Years of Federal Service Annual Leave Accrued Each Pay Period
    Less than 3 years 4 hours
    3 years but less than 15 years 6 hours
    15 or more years 8 hours
  2. 5 USC 6303(f) provides the following for members of the Senior Executive Service (SES), Senior Level (SL), and Scientific and Professional (ST) positions, and employees covered by a pay system equivalent to the SES, SL, or ST pay system.

    Years of Federal Service Annual Leave Accrued Each Pay Period
    Any number 8 hours
  3. Pursuant to 5 USC 6302(c) and 5 CFR 630, subpart C, part-time employees accrue annual leave according to the number of hours worked each pay period:

    Years of Federal Service Annual Leave Accrued Each Pay Period
    Less than 3 years 1 hour for each 20 hours worked
    3 years but less than 15 years 1 hour for each 13 hours worked
    15 or more years 1 hour for each 10 hours worked
  4. In accordance with 5 USC 6304(b)(1) and (2), individuals directly recruited or transferred by the IRS, from the United States or its territories or possessions including the Commonwealth of Puerto Rico, for employment outside the area of recruitment or from which transferred, may accrue 45 days (360 hours) of annual leave. Therefore:

    1. Employees recruited from or transferred to Puerto Rico may accrue up to 45 days (360 hours) of annual leave.

    2. Employees who are residents of Puerto Rico hired by the IRS in Puerto Rico have a maximum 30-day (240 hours) annual leave ceiling.

    There are situations where employees in the same location have different annual leave ceilings based on the above statute and the method by which they arrived at the location.

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

  6. The maximum amount of annual leave accrued but not taken that may carry over to the following leave year is:

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

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

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

  7. Employees stationed outside the United States, who return to a position within the United States, may have accrued annual leave above the 30-day (240 hours) maximum applicable to employees stationed within the United States. Upon return, the amount in their account on the last day of the pay period at the overseas post of duty (up to the overseas maximum of 45 days (360 hours)) will become their annual leave ceiling in the United States position. It will also carry into subsequent leave years provided the employee’s balance does not fall to a lesser amount. The lesser amount or 30 days (240 hours) then becomes the employee’s maximum ceiling, whichever is greater.

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

  9. When an employee in the SES moves to a position outside the SES, the employee's annual leave ceiling is calculated as in (1) based on years of service. Accrued leave from the SES position remains to the employee’s credit and the maximum ceiling up to 90 days (720 hours) is subject to reduction as detailed in (7) above. That is, the annual leave balance as it existed at the end of the last full pay period in the SES position becomes the employee’s annual leave ceiling. As each succeeding year progresses, the annual leave ceiling reduces until it reaches 30 days (240 hours).

  10. Any accrued leave in excess of the maximum ceiling (see (6) above) at the end of the leave year will be forfeited.

  11. Pursuant to OPM, under the Postal Reorganization Act, dated August 12, 1970, an employee transferring from the United States Postal Service (USPS) to IRS may not have his or her benefits reduced. The employee may transfer an aggregate amount of leave that does not exceed the maximum limitation allowable under the USPS leave system. The amount transferred becomes the employee's annual leave ceiling, which is subject to reduction in accordance with 5 USC 6304(c), until the amount of accrued annual leave equals the maximum allowed by IRS (see (6) above).

Sequence of Annual Leave Usage

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

  2. Employees are responsible for monitoring their use of current and restored annual leave to avoid forfeiture.

  3. It is recommended leave be used in the following sequence prior to pay period 18:

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

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

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

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

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

  4. It is recommended leave be used in the following sequence for the timeframe of pay period 18 through the end of the leave year:

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

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

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

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

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

  5. Employees should use all "use or lose" annual leave before any earned compensatory time off (for travel or in lieu of overtime payment). However, the use of annual leave does not change the expiration date of earned compensatory time off. The 26 pay period timeframe for use and 80-hour maximum earning limits for earned compensatory time off are still in effect. (For further information regarding compensatory time off in lieu of overtime payment see IRM 6.550.1.1.10, Compensatory Time Off in Lieu of Overtime Pay for FLSA Exempt Employees, at: http://irm.web.irs.gov/Part6/Chapter550/Section1/IRM6.550.1.asp#6.550.1.1.10 and IRM 6.550.1.1.11, Compensatory Time Off In Lieu of Overtime Pay for FLSA Non-Exempt Employees, at: http://irm.web.irs.gov/Part6/Chapter550/Section1/IRM6.550.1.asp#6.550.1.1.11 and IRM 6.550.1.10 Compensatory Time Off for Travel, at: http://irm.web.irs.gov/Part6/Chapter550/Section1/IRM6.550.1.asp#6.550.1.10.

  6. Please note, credit hours earned by employees on a flexible work schedule are not a category of leave and may be carried forward indefinitely up to the 24-hour limitation. For additional information on credit hours see IRM 6.610.1.7.2.1.4, Credit Hours, at: http://irm.web.irs.gov/Part6/Chapter610/Section1/IRM6.610.1.asp#6.610.1.7.2.1.4.

Restoration of Forfeited Annual Leave

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

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

    2. Administrative error; or

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

  2. Pursuant to Delegation Order 6-12, Absence and Leave, at: http://irm.web.irs.gov/Part1/Chapter2/Section45/IRM1.2.45.asp#1.2.45.13, exigency determinations must not be made by any official whose leave would be affected by the decision. When such a conflict occurs, the determinations shall be made at the next higher management level. The authority to make determinations regarding the exigency of the public business is delegated to (this authority may not be redelegated) SES Executives (including those in an acting Director capacity pending OPM confirmation) and Streamlined Critical Pay Executives for employees within their operating division or function.

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

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

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

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

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

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

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

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

  8. IRS Form 9202, Request for Restoration of Annual Leave, at: http://publish.no.irs.gov/common.html, which includes the written approval, must be used to request and approve restored annual leave. The following documentation must be submitted to support the request for restoration:

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

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

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

  9. The manager will retain the documentation for records maintenance.

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

Terminal Leave

  1. Terminal leave is annual leave requested immediately before an anticipated separation (e.g., retirement, resignation) without the expectation of return to duty and should not be granted unless one of the specific exceptions applies. This requirement is to ensure that the Government does not incur additional costs for employees that could have separated prior to the leave. Employees who separate in the middle of a pay period do not accrue leave, and may incur additional costs for terminal leave. Any exceptions should be extremely rare and limited to situations in which exigencies of the Service require such actions.

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

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

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

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

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

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

  3. Requests for LWOP prior to an anticipated separation are not considered terminal leave and must be fully examined subject to the requirements in IRM 6.630.1.10, to determine if the employee will return at the end of the period, and that the value to the Government or the serious needs of the employee are sufficient to justify the administrative costs and inconveniences. Requests of this nature should be related to extraordinary life events, fully documented, and approved in accordance with business unit procedures regarding leave approval authorities.

  4. Requests for sick leave or Family and Medical Leave Act (FMLA) leave prior to an anticipated separation are not considered terminal leave and are subject to the requirements found in IRM 6.630.1.5 and IRM 6.630.1.9.

Lump-Sum Payment for Annual Leave

  1. Lump-sum payments for annual leave will be administered as provided by 5 USC 5551, 6306, and 5 CFR 550, subpart L. .

  2. Per 5 CFR 550.1203, an employee, including employees covered under the IRS Payband System, will receive a lump-sum payment for any unused annual leave when he or she separates from Federal service or enters active duty in the Armed Forces and elects to receive a lump-sum payment. For additional information regarding IRS Payband employees, refer to the Annual Leave Lump-Sum Payments fact sheet on the Payband Resource Center website at: http://hco.web.irs.gov/apps/payband/index.htm.

  3. Per 5 CFR 550.1204, a lump-sum payment will equal the pay the employee would have received had he or she remained employed until the expiration of the period covered by the annual leave.

  4. Additional types of pay and pay adjustments are included in the lump-sum payment as provided by 5 CFR 550.1205(b).

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

  6. Per 5 CFR 550.1205(b) and 5 USC 6104, holidays are counted as regular workdays in projecting the lump-sum annual leave period. Holidays occurring after separation do not extend the period of leave used for calculating the lump-sum payment. Therefore, employees are not entitled to pay for holidays during the period covered by a lump-sum payment.

  7. Employees who are reemployed prior to the end of the period covered by the lump-sum payment, as in (3) above are required to refund the Service an amount equal to the gross compensation received for the unexpired portion of the lump-sum leave period. The period covered by the refund is the period from the date of reemployment to the expiration of the lump-sum period.

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

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

Credit for Prior Non-Federal Work Experience and Experience in a Uniformed Service for Determining Annual Leave Accrual Rate

  1. It is the policy of the IRS to use available personnel flexibilities to recruit and retain a highly-skilled, professional workforce. At its sole discretion, the IRS may provide credit for service that otherwise would not be creditable under 5 USC 6303(a), for the purpose of determining the annual leave accrual rate of:

    1. An individual receiving his or her first appointment (regardless of tenure) as a civilian employee of the Federal Government;

    2. An employee who is reappointed following a break in service of at least 90 calendar days after his or her last period of civilian Federal employment; or

    3. An employee who is a retired member of a uniformed service.

Annual Leave Accrual Credit – Definitions

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

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

Annual Leave Accrual Credit – Delegation of Authority

  1. The IRS Commissioner may approve credit for service that otherwise would not be creditable under 5 USC 6303(a) for the purpose of determining the annual leave accrual rate of a newly appointed or reappointed civilian employee, or a retired member of a uniformed service. Pursuant to Delegation Order 6-12, Absence and Leave at: http://irm.web.irs.gov/Part1/Chapter2/Section45/IRM1.2.45.asp#1.2.45.13, this authority has been redelegated to the IRS Human Capital Officer and may not be further delegated.

Annual Leave Accrual Credit – Requirements

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

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

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

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

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

Annual Leave Accrual Credit – Responsibilities and Procedures

  1. Each Business Unit has a distinct title for its Head of Office. Refer to IRM 1.1.1, Organization and Staffing, IRS Mission and Organizational Structure, paragraph 1.1.1.4, Structure of the IRS and Exhibit 1.1.1-1, IRS Organization Chart - Internal Revenue Service Organization and Top Officials, at:http://irm.web.irs.gov/Part1/Chapter1/Section1/IRM1.1.1.asp#1.1.1.4. The Business Unit Commissioner/Head of Office determines whether to request this authority, and must consider:

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

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

    3. Other special or unique needs of the applicant's services.

  2. The Business Unit Commissioner/Head of Office or designee (e.g., embedded Human Capital staff, Business Unit staff) are advised to contact their Employment, Talent and Security (ETS) servicing employment office before developing their annual leave accrual request file (request file) to initiate a determination of the amount of creditable service that may be applied to the applicant’s service computation date (SCD) for leave purposes. The Business Unit Commissioner/Head of Office or designee then prepares the request file and submits it to his/her servicing employment office as far in advance of the requested entry on duty date as possible. The request file includes:

    1. Form 14120, Worksheet for Identifying Creditable Prior Non-Federal Work and Uniformed Service Experience for Annual Leave Accrual, at: http://core.publish.no.irs.gov/forms/internal/pdf/f14120--2014-05-00.pdf (prepared by servicing employment office);

    2. Business case. See IRM 6.630.1.4.5 for supporting information that must be included.

    3. Signed memorandum from the Business Unit Commissioner/Head of Office to the Human Capital Officer.

  3. The servicing employment office will review the application package to identify specific periods of creditable non-Federal work experience or uniformed service that meet the qualification and directly-related experience requirements set forth by 5 CFR 630.205. It will include a review of the major duties to be performed and the required knowledge as reflected by the position description for the job being filled.

  4. The servicing employment office will determine the amount of creditable service that may be granted using this authority (see IRM 6.630.1.4.5 for more information on business case requirements). Creditable service will be documented on the Form 14120, Worksheet For Identifying Creditable Prior Non-Federal Work And Uniformed Service Experience For Annual Leave Accrual, at: http://core.publish.no.irs.gov/forms/internal/pdf/f14120--2014-05-00.pdf. The amount of service credited may not exceed the actual amount of service performed.

  5. The servicing employment office Personnelist and the Employment Office Chief sign the Form 14120 and send the request file back to the Business Unit Commissioner/Head of Office or designee.

  6. The Business Unit Commissioner/Head of Office reviews the final request file and then approves and signs the Form 14120.

  7. The Business Unit Commissioner/Head of Office designee either sends the request file directly to the Human Capital Office (HCO), Worklife, Benefits and Performance (WBP) Division, Awards, Compensation, and Leave Policy (AC&LP) Branch or back to the servicing employment office Personnelist (who then sends the request file to the AC&LP Branch). The request file should be sent to the AC&LP Branch as far in advance of the requested entry on duty date as possible (generally a minimum of 7 business days).

  8. The AC&LP Branch, will ensure the request is completely documented, perform a technical review for regulatory and policy compliance as outlined in 5 CFR 630.205, and forward the request file to the Human Capital Officer, through the Director, WBP Division, for a final determination (approval/disapproval).

  9. The Human Capital Officer will forward the final decision directly to the servicing employment office who will advise the Business Unit Commissioner/Head of Office designee of the determination.

  10. If the request is approved, the servicing employment office will code the accession personnel action indicating the approved service computation date (SCD) for annual leave purposes, and ensure that the approved time creditable for annual leave accrual is granted on the effective date of the applicant's initial appointment or reappointment to the Federal service.

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

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

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

Annual Leave Accrual Credit – Business Case

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

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

  3. The supporting information in the business case must include:

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

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

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

    • Position or Military Occupational Speciality (MOS) descriptions;

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

    • Resume;

    • Employment or military service records;

    • Copies of contracts or agreements;

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

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

Annual Leave Accrual Credit – Records

  1. The servicing employment office will maintain the final request files. The Department of the Treasury or OPM may conduct periodic reviews of IRS use of this authority.

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

Annual Leave Accrual Credit – Separations

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

  2. The 1 year of continuous service must be extended by any time spent in a LWOP status in order to permanently retain the prior service credit for annual leave accrual purposes. Exceptions occur when an employee:

    1. Separates, or is placed on LWOP to perform service in the uniformed services and later returns through the exercise of a reemployment right; or

    2. Separates, or is placed on LWOP because of an on-the-job injury with entitlement to injury compensation under 5 USC 81, and later returns to work.

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

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

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

Annual Leave Accrual Credit – Additional Information

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

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

  3. If questions arise between the Business Unit and the servicing employment office as to determining the accrual rate, the Business Unit Commissioner/Head of Office or designee will work with the servicing employment office for resolution. If the accrual rate still cannot be resolved, the annual leave request file will be referred to the ETS Division, Policy, Accountability and Talent Management (PATM) Office for a final decision.

Sick Leave

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

  2. Employees may request to usesick leave as provided by 5 CFR 630.401 when the employee:

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

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

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

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

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

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

    7. Must be absent for purposes relating to the adoption of a child, including appointments with adoption agencies, social workers, and attorneys; court proceedings; required travel; and any other activities necessary to allow the adoption to proceed.

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

Sick Leave Accrual Rates

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

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

  3. See IRM 6.630.1.2 for more information on eligibility for sick leave.

Requests for Sick Leave

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

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

Evidence to Support Sick Leave

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

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

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

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

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

Safeguarding Medical Information

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

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

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

  3. While the intent of allowing an employee to submit medical information directly to FOH is solely to protect the privacy of the employee, it is not intended to limit the information necessary for a manager to determine the approval of leave. The medically-certified FOH representative will advise the manager regarding whether the illness has incapacitated the employee for work during the absences in question, when the employee’s condition is expected to improve, and if any accommodations requestedare appropriate based on the medical condition.

  4. A manager may request further explanation from the employee or request additional information from the medically-certified FOH representative in order to make a decision.

Sick Leave for Family Care

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

    1. Spouse and spouse's parents;

    2. Children, including adopted children and their spouses;

    3. Parents and their spouses;

    4. Brothers and sisters and their spouses;

    5. Grandparents and grandchildren, and their spouses;

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

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

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

    1. 104 hours (13 days) for general (more routine) family care and bereavement purposes; and

    2. 480 hours (60 days) for care of a family member with a serious health condition.

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

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

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

  4. The amount of accrued sick leave employees may use for all family care purposes may not exceed 480 hours (60 days) in a leave year. If any hours of sick leave are used for general family care and bereavement purposes as described below (IRM 6.630.1.5.5.1), they must be subtracted from the 480 hours (60 days) of sick leave available for care of a family member with a serious health condition (see IRM 6.630.1.5.5.2). For part-time employees, the amount of accrued sick leave employees may use for all family care purposes is prorated in proportion to the average number of hours of work in the employee’s scheduled TOD each week.

  5. Employees requesting to use their sick leave for family care must advise their manager if the sick leave is for general family care, bereavement (arranging or attending a funeral), or care for a family member with a serious health condition, and report the hours using the appropriate codes in SETR. Managers must ensure and certify that employees do not exceed the maximum hours allowable in a given leave year. A list of commonly used OFP codes may be found on the ERC at: http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1213&SubCategoryID=95&CategoryID=3&FolderID=5.

Sick Leave for General Family Care and Bereavement Purposes
  1. Full-time employees may use up to 104 hours (13 days) of accrued sick leave each leave year; part-time employees may use the number of hours of sick leave normally accrued during a leave year to:

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

      • See IRM 6.630.1.12, Maternity Leave - Leave Options for Birth, Adoption, and/or Foster Care of a Child, and Additional Flexibilities for Family Purposes, for more information on sick leave for general family care and maternity and paternity purposes. Additional flexibilities are also provided in this section for bonding or caring for a healthy child (as sick leave may not be used for these purposes).

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

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

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

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

    1. The term serious health condition has the same meaning as defined in 5 CFR 630.1202, the regulations implementing the Family and Medical Leave Act (FMLA) of 1993, 5 USC 6381. This definition includes such conditions as cancer, heart attacks, strokes, severe injuries, Alzheimer's disease, pregnancy, and childbirth. The term serious health condition is not intended to cover short-term conditions for which treatment and recovery are very brief. The common cold, the flu, earaches, upset stomach, headaches (other than migraines), routine dental or orthodontia problems, etc., are not serious health conditions unless complications arise. See IRM 6.630.1.9.3, FMLA – Definitions.

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

Substitution of Sick Leave for Unpaid Family and Medical Leave to Care for a Covered Servicemember

  1. Pursuant to 5 CFR 630.403, the amount of accumulated and accrued sick leave an employee may substitute for unpaid FMLA leave under 5 USC 6382(a)(3) to care for a covered servicemember may not exceed a total of 26 administrative workweeks (1,040 hours) in a "single 12-month period" (or, for a part-time employee or an employee with an uncommon TOD, an amount of sick leave equal to 26 times the average number of hours in his or her scheduled TOD each week).

  2. The employee must invoke entitlement under the FMLA in order to substitute sick leave. This provision is different and is in addition to the sick leave that an employee may request to substitute for the basic 12-week (480 hours) entitlement to regular FMLA leave.

Advanced Leave

  1. In accordance with 5 USC 6302(d); 5 CFR 630, subpart B; and 5 CFR 630.401, managers may grant advanced leave (annual or sick) within limitation. Advanced leave is not an entitlement but approved at the manager's discretion. Bargaining unit employees may have additional limitations or flexibilities subject to the provisions in the negotiated agreement.

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

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

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

  5. Advanced leave balances are carried forward from one leave year to the next until liquidated.

  6. Employees on temporary appointments for less than 90 days may not be granted advanced leave (except employees using advanced leave for purposes of childbirth, adoption, and foster care). See IRM 6.630.1.12 for further information.

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

Advanced Annual Leave

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

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

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

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

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

Advanced Sick Leave

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

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

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

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

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

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

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

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

Payment of Advanced Leave by Separating Employees

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

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

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

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

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

  4. Under 5 CFR 630.501 and 5 CFR 630.502, when an employee with an advanced leave balance moves to another bureau or transfers to another Federal agency without a break in service as in (1)b above, the employee may choose to repay the IRS or carry the negative leave balance.

    1. If an employee chooses to carry the negative leave balance to the new bureau or agency, a bill is not created. The IRS must certify the employee's positive or negative leave balances for the new bureau or agency. A SF-1150, Record of Leave Data, will generate automatically from the payroll system showing the negative leave balance. The gaining bureau or agency will use the SF-1150 as supporting documentation to establish the negative balance and begin collecting the debt.

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

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

    2. Death or disability retirement; or

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

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

Payment of Advanced Leave While Currently Employed

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

    1. Subsequent leave accruals; or

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

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

  3. Under (1)b above, an employee with an advanced leave balance may request approval to convert the number of hours of advanced leave to LWOP and pay the resulting bill. In accordance with Delegation Order 6-12, Absence and Leave, at: http://irm.web.irs.gov/Part1/Chapter2/Section45/IRM1.2.45.asp#1.2.45.13, managerial approval is required when an employee requests to change advanced leave to LWOP.

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

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

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

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

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

Recredit of Leave

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

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

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

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

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

Bone Marrow and Organ Donor Leave

  1. In accordance with 5 USC 6327, employees are entitled to bone marrow or organ donor leave without charge to sick and/or annual leave or loss of pay as follows for full-time employees. Part-time employees should check with their managers for the proration of hours:

    1. Bone Marrow - Employees will be approved for up to 7 workdays (56 hours for full-time employees) of absence each calendar year for bone marrow donations;

    2. Organ Donor - Employees will be approved for up to 30 workdays (240 hours for full-time employees) of absence each calendar year to serve as organ donors.

  2. Bone marrow or organ donor leave is a separate category of leave and is not to be confused with sick and/or annual leave (or any other types of leave), and is not considered excused absence. See IRM 6.610.1.3, Excused Absence and Administrative Dismissal at:http://irm.web.irs.gov/Part6/Chapter610/Section1/IRM6.610.1.asp#6.610.1.3.

  3. The maximum bone marrow or organ donor leave authorized includes the time required for the following activities:

    1. Travel;

    2. Testing to determine if the employee is a compatible donor;

    3. Undergoing the bone marrow donation or transplant procedure; and

    4. Recuperation.

  4. Medical documentation must be submitted in advance of the bone marrow or organ donation and support the request for leave. This documentation would be an official statement from a medical facility or physician and will indicate the period of absence required for the compatibility test, whether the employee hasbeen approved as a donor, the date donation or transplant procedure will occur, and expected recuperation period.

  5. For medical procedures and recuperation periods requiring absences longer than the bone marrow or organ donor leave allowed, employees may request additional absence with other forms of leave or time off, if requirements are met.

  6. For this type of leave, days are converted to hours for practical purposes and based on an 8-hour workday. Employees on compressed work schedules will reach the maximum number of hours in fewer days.

  7. Employees must request this type of leave as soon as possible. Requests for leave that are foreseeable based on planned medical examinations, procedures, or treatment should be requested as far in advance as possible.

  8. Bone marrow and organ donor leave may be used and charged in 15-minute increments.

  9. Employees who are having bone marrow removed and stored for their own future use are not considered donors and are not entitled to 7 workdays of bone marrow leave.

Family and Medical Leave Act (FMLA)

  1. 5 USC 6381 through 6387, and 5 CFR 630, subpart L provide regulatory requirements and prescribe entitlement to a total of 12 administrative workweeks of FMLA unpaid leave during any 12-month period for certain family and medical needs. The coverage, conditions for invoking, requirements, benefits, and protections are also described in 5 CFR 630, subpart L. Requests for leave under FMLA (whether unpaid leave or substituted paid leave), to include intermittent leave usage for the purposes of pregnancy, childbirth, adoption or foster care shall be approved to the extent permitted by FMLA law and related programs (e.g., annual leave, sick leave).

FMLA – Description

  1. Permits full-time employees to use:

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

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

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

  3. For information regarding FMLA unpaid leave for family of servicemembers, see IRM 6.630.1.18.

FMLA – Eligibility

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

FMLA – Definitions

  1. Family Member:

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

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

    3. Parent – The biological parent or an individual who stands or stood in loco parentis to an employee when the employee was a child. This term does not include parents “in law.”

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

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

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

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

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

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

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

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

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

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

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

  4. Exclusions – Serious health condition does not include:

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

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

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

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

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

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

FMLA – Reasons for Use

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

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

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

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

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

    5. Any qualifying exigency arising out of the fact that the employee’s spouse, son, daughter, or parent is a covered military member on covered active duty (or has been notified of an impending call or order to covered active duty) in the Armed Forces. See IRM 6.630.1.9.5, FMLA - Qualifying Exigencies - Covered Active Duty or Call to Covered Active Duty Status, for more information.

FMLA – Qualifying Exigencies – Covered Active Duty or Call to Covered Active Duty Status

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

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

    2. Military events and related activities.

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

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

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

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

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

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

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

    4. Financial and legal arrangements.

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

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

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

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

    7. Post-deployment activities.

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

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

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

FMLA – Features and Limitations to Include Intermittent Use

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

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

  3. Under 5 CFR 630.1203(b), employees may take only the amount of FMLA leave that is necessary to manage the circumstances that prompted the need for leave.

  4. In accordance with the January 15, 2015, memo Modernizing Federal Leave Policies for Childbirth, Adoption, and Foster Care to Recruit and Retain Talent and Improve Productivity at:https://www.whitehouse.gov/the-press-office/2015/01/15/presidential-memorandum-modernizing-federal-leave-policies-childbirth-ad, requests for leave under FMLA (whether unpaid leave or substituted paid leave), to include intermittent leave usage for these purposes shall be approved to the extent permitted by FMLA law and related programs (e.g., annual and sick leave) when mutually agreed upon between by the manager and employee for the following purposes:

    1. Pregnancy and the birth of a son or daughter and the care of such son or daughter;

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

    3. Bonding with a healthy child.

  5. FMLA may also be taken intermittently or under a work schedule reduced by the number of hours of FMLA, when mutually-agreed upon between the manager and employee providing the employes submits required documentation for:

    1. The care of a spouse, son, daughter, or parent of the employee, if they have a serious health condition;

    2. A serious health condition of the employee; or

    3. Any qualifying exigency arising out of the fact that the employee's spouse, son, daughter, or parent is a covered military member on a covered active duty, or has been notified of an impending call or order to covered active duty, in the Armed Forces.

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

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

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

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

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

  11. Employees must consider periods of FMLA-LWOP may have significant impact on employee benefits (e.g., leave accrual (see IRM 6.630.1.2). See OPM’s fact sheet titled Effect of Extended Leave Without Pay (LWOP) (or Other Nonpay Status) on Federal Benefits and Programs at: http://www.opm.gov/oca/leave/HTML/LWOP_eff.asp. Information on the impact of LWOP is also found on the ERC.

  12. The "any 12-month period" of FMLA-LWOP begins on the date an employee first takes leave for a FMLA need and continues for 12 months. Leave taken may begin prior to or on the actual date of birth or the placement for adoption or foster care and the 12-month period begins on that date. The employee is not entitled to 12 additional weeks of FMLA-LWOP until the previous 12-month period ends.

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

FMLA – Requirements

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

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

  3. The employee must submit medical certification (Form WH-380-E at: http://webapps.dol.gov/libraryforms/go-us-dol-form.asp?FormNumber=411 or Form WH-380-F at: http://webapps.dol.gov/libraryforms/go-us-dol-form.asp?FormNumber=412 or equivalent medical certification) within 15 calendar days of the manager’s request. If it is not practicable under the circumstances to provide the requested medical certification within 15 calendar days, despite the employee’s diligent, good faith efforts, the employee must submit the medical certification within a reasonable period of time under the circumstances involved, but no later than 30 calendar days after the date requested. The employee may be charged AWOL or request another type of paid leave or time off, as appropriate, if medical certification is not submitted within the specified time period.

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

  5. Employees must provide notification of the intent to substitute paid leave for the period of FMLA-LWOP, prior to the date the paid leave begins. See IRM 6.630.1.9.6(4) for more information.

  6. Employees may not substitute paid leave retroactively for FMLA-LWOP previously taken.

FMLA – Procedures for Applying

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

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

Leave Without Pay (LWOP)

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

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

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

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

  2. Authority for approval of LWOP is found in Delegation Order 6-12, Absence and Leave at: http://irm.web.irs.gov/Part1/Chapter2/Section45/IRM1.2.45.asp#1.2.45.13.

  3. In accordance with the January 15, 2015, Presidential Memorandum - Modernizing Federal Leave Policies for Childbirth, Adoption and Foster Care to Recruit and Retain Talent and Improve Productivity, found at:https://www.whitehouse.gov/the-press-office/2015/01/15/presidential-memorandum-modernizing-federal-leave-policies-childbirth-ad, and barring unusual or extenuating circumstances, requests for LWOP in addition to what is provided under FMLA shall be granted in accordance with IRS policy for purposes relating to childbirth, adoption of a child and foster care.

  4. Employees may request LWOP without invoking FMLA and may combine the use of LWOP with other IRS flexibilities.

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

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

  7. Employees must consider that periods of extended LWOP may have significant impact on employee benefits including earning leave (see IRM 6.630.1.2), health benefits, service computation date, etc. See OPM’s fact sheet titled Effect of Extended Leave Without Pay (LWOP) (or Other Nonpay Status) on Federal Benefits and Programs at: http://www.opm.gov/oca/leave/HTML/LWOP_eff.asp. Information on the impact of LWOP is also found on the ERC.

  8. Periods of LWOP may impact entitlement to overtime pay. Posting LWOP and overtime on the time and attendance (T&A) record within the same workweek may mean employees will not receive overtime pay. LWOP hours are not considered hours of work and therefore, employees will not receive overtime pay unless the work hours (including paid leave, and/or paid nonwork hours e.g., holidays, excused absence, court leave, etc.) exceed the daily tour of duty (more than eight, nine, or ten hours), 40 hours during a workweek, or more then 80 hours in a pay period . See IRM 6.550.1, Pay Administration, at: http://irm.web.irs.gov/Part6/Chapter550/Section1/IRM6.550.1.asp for information on overtime and LWOP.

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

LWOP – 24 Hours for Family Purposes

  1. Separate and apart from FMLA entitlements, and in line with the President’s request in an Executive Memorandum dated April 11, 1997, at: http://www.opm.gov/oca/fmla/html/FAMILYpres.htm, IRS also allows up to 24 hours of LWOP per leave year for specific family-related purposes.:

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

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

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

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

Leave Sharing Program

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

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

Voluntary Leave Bank Program

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

Voluntary Leave Transfer Program

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

Emergency Leave Transfer Program

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

Maternity Leave - Leave Options for Birth, Adoption, and/or Foster Care of a Child, and Additional Flexibilities for Family Purposes

  1. While the terms maternity and paternity leave do not exist in law or federal regulation, this section provides a summary of the types of leave options available for the birth, adoption, and care of a child in accordance with 5 CFR 630, as well as additional flexibilities for family purposes. When multiple types of leave are used in conjunction with each other, they constitute what federal employees refer to as maternity or paternity leave. Entitlements differ when leave (e.g., sick leave, donated leave) is used for various purposes and two scenarios are addressed separately below. Section 12.1 discusses leave options for birth and care of a child. Section 12.2 covers leave options for adoption and foster care.

  2. For workload considerations, employees should apply to their immediate supervisor no less than 30 days before leave is to begin for maternity or paternity purposes. Requests must include the type(s) of leave, approximate dates, duration, and whether or not they will invoke entitlement under the Family and Medical Leave Act (FMLA). When the start date of this type of leave is unforeseeable, then employees must apply within a reasonable period of time appropriate to the circumstances involved.

Birth and Care of a Child

  1. This area discusses leave options for birth and care of a child.

Sick Leave
  1. Employees are entitled to request and use sick leave while pregnant for personal medical appointments, any periods of incapacitation due to pregnancy (to include morning sickness and/or medically prescribed bed rest), childbirth, hospitalization, and recovery from childbirth. Most doctors certify that the recovery period is about 6-8 weeks.

    1. There is no limit on the amount of sick leave an employee may use for their own personal medical needs, however, an employee has no entitlement to sick leave except for authorized sick leave purposes. See IRM 6.630.1.5 , Sick Leave, for more information.

  2. Employees are entitled to request and use sick leave to accompany a pregnant family member (see IRM 6.630.1.5.5 for the definitions of family member) to attend medical appointments, any period of incapacity due to her pregnancy (to include morning sickness and/or medically prescribed bed rest), childbirth, hospitalization, and recovery from childbirth. Most doctors certify that the recovery period is about 6-8 weeks.

    1. Full-time employees may use up to 480 hours (12 weeks) of sick leave to care for a family member with a serious health condition (i.e., a pregnant family member).

    2. For part-time employees, the amount of sick leave that may be used to care for a family member with a serious health condition is prorated in proportion to the average number of hours of work in the employee's scheduled tour of duty (TOD) each week.

    3. See IRM 6.630.1.5.5, Sick Leave for Family Care, for more information.

  3. Employees are not entitled to use sick leave to be absent from work to bond with or care for a healthy child. However, employees may use up to 104 hours (13 days) of sick leave for general family care to care for a child with a minor illness, or to accompany a child to medical, dental, or optical appointments, or well-baby doctor visits.

  4. Full-time employees may request up to 480 hours (12 weeks) of sick leave each year to care for a child with a serious health condition. For part-time employees, the amount of sick leave that may be used to care for a family member with a serious health condition is prorated in proportion to the average number of hours of work in the employee's scheduled TOD each week. See IRM 6.630.1.5.5, Sick Leave for Family Care, for more information.

  5. If any sick leave hours are used for general family care, they must be subtracted from the 480 hours of sick leave available for care of a family member with a serious health condition. See IRM 6.630.1.5.5, Sick Leave for Family Care, for more information.

Annual Leave
  1. Employees may request annual leave for their own pregnancy, care of a pregnant family member, childbirth and recovery from childbirth, to be absent from work to bond with or care for a newborn, and for other child care responsibilities, to include taking the child to medical, dental, or optical appointments, or well-baby doctor visits. The use of annual leave is subject to managerial approval. See IRM 6.630.1.3, Annual Leave, for more information.

Advanced Leave
  1. Employees may be advanced up to 30 days (240 hours) of sick leave for purposes relating to birth of a child. For part-time employees, the amount of advanced sick leave that may be used for these purposes is prorated in proportion to the average number of hours of work in the employee's scheduled TOD each week.

  2. Employees may be advanced the amount of annual leave hours that would accrue during the remainder of the current leave year for purposes of birth of a child regardless of their length of service.

  3. See IRM 6.630.1.12.3 , Advanced Leave for Childbirth, Adoption, and Foster Care, for information on eligibility, approval requirements, procedures for applying, etc.

Donated Leave Under the Voluntary Leave Transfer and Leave Bank Programs
  1. If an employee exhausts his or her sick and/or annual leave, he or she may receive donated annual leave under the voluntary leave transfer and/or leave bank programs. These programs are for employees experiencing a personal or family medical emergency (including pregnancy and childbirth) and who have exhausted their own available paid leave.

  2. An employee may receive donated annual leave from both the leave transfer and leave bank programs. Donated annual leave may be used only for a medical emergency, e.g., the mother's period of incapacitation or the illness of a child, and may not be used to care for a healthy child. See the Leave Sharing Program Overview page on the ERC at: http://erc.web.irs.gov/Displayanswers/AnswerType.asp?QuestionID=1994&SubCategoryID=0&CategoryID=152&FolderID=5 for more information regarding the leave sharing program, including the voluntary leave transfer and leave bank programs.

Family and Medical Leave Act (FMLA) Leave
  1. Employees are entitled to use a total of up to 480 hours (12 weeks) of LWOP under the FMLA for their own pregnancy care, care of a pregnant family member (as defined in IRM 6.630.1.9.3, FMLA – Definitions), childbirth and recovery from childbirth (most doctors certify that the recovery period is about 6-8 weeks), and care of the newborn.

  2. An employee’s entitlement to FMLA leave begins on the date an employee first takes leave for a FMLA need and continues for 12 months. Leave taken may begin prior to or on the actual date of birth and the 12-month period begins on that date. The employee is not entitled to 12 additional weeks of FMLA-LWOP until the previous 12-month period ends.

  3. FMLA leave may be taken intermittently or under a work schedule reduced by the number of hours of FMLA leave, when medically necessary. See IRM 6.630.1.9.6(5), FMLA – Features and Limitations, for more information.

  4. Employees may elect to substitute paid leave, such as annual leave and/or sick leave, advanced annual and/or sick leave, and leave made available through the voluntary leave sharing programs, for any or all of the LWOP used under the FMLA, consistent with the laws and regulations governing these types of leave. See IRM 6.630.1.9.6(6), FMLA – Features and Limitations, for more information.

  5. Nonpay (or unpaid FMLA leave) status affects various employee entitlements, including the accrual of annual and/or sick leave. See IRM 6.630.1.2 , Eligibility for Annual and Sick Leave, and the OPM’s fact sheet, Effect of Extended Leave Without Pay (LWOP) (or Other Nonpay Status), at: http://www.opm.gov/policy-data-oversight/pay-leave/leave-administration/fact-sheets/effect-of-extended-leave-without-pay-lwop-or-other-nonpay-status-on-federal-benefits-and-programs/, for more information.

  6. See IRM 6.630.1.9, Family and Medical Leave Act (FMLA), for more information.

Leave Without Pay (LWOP)
  1. In addition to other leave entitlements, and subject to managerial approval, employees may request and use LWOP for their own pregnancy, care of a pregnant family member, childbirth and recovery from childbirth, or to be absent from work to bond with or care for a newborn, in accordance with current business unit policy and the negotiated agreement. Please see IRM 6.630.1.10 for more information on LWOP.

  2. Nonpay status affects various employee entitlements, including the accrual of annual and/or sick leave. See IRM 6.630.1.2, Eligibility for Annual and Sick Leave, and the OPM’s fact sheet, Effect of Extended Leave Without Pay (LWOP) (or Other Nonpay Status), at: http://www.opm.gov/policy-data-oversight/pay-leave/leave-administration/fact-sheets/effect-of-extended-leave-without-pay-lwop-or-other-nonpay-status-on-federal-benefits-and-programs/, for more information.

  3. This category of LWOP should not be confused with FMLA-LWOP. See Section 12.1.5 above for information on FMLA-LWOP.

Adoption and/or Foster Care

  1. This area discusses leave options for adoption and/or foster care.

Sick Leave
  1. Employees are entitled to request and use sick leave for absences from duty for purposes relating to the adoption of a child, including appointments with adoption agencies, social workers and attorneys, court proceedings, required travel, any periods of time during which the employee is ordered or required by the adoption agency or by the court to take time off from work to care for the adopted child, and any other activities necessary to allow the adoption to proceed. Employees may be asked to provide administratively acceptable evidence for the use of sick leave for absences related to adoption proceedings.

    1. There is no limitation on the amount of sick leave that may be used for adoption-related purposes.

    2. An employee who is accompanying a family member to activities related to the placement of a child for adoption is not entitled to use sick leave for adoption.

  2. Employees are not entitled to use sick leave to be absent from work to bond with or care for a healthy child unless ordered or required by the adoption agency or court. However, employees may use up to 104 hours (13 days) of sick leave for general family care to care for a child with a minor illness or to accompany a child to medical, dental, or optical appointments, or well-child doctor visits (if applicable). For part-time employees, the amount of sick leave that may be used for adoption-related purposes is prorated in proportion to the average number of hours of work in the employee's scheduled TOD each week. See IRM 6.630.1.5.5, Sick Leave for Family Care, for more information.

  3. Full-time employees may request up to 480 hours (12 weeks) of sick leave each year to care for a child with a serious health condition. For part-time employees, the amount of sick leave that may be used to care for a family member with a serious health condition is prorated in proportion to the average number of hours of work in the employee's scheduled TODeach week.

  4. The amount of accrued sick leave employees may use for all family care purposes may not exceed 480 hours (12 weeks) in a leave year. If any sick leave hours are used for general family care, they must be subtracted from the 480 hours of sick leave available for care of a family member with a serious health condition. See IRM 6.630.1.5.5, Sick Leave for Family Care, for more information.

  5. Employees are not entitled to use sick leave for fostering a child, unless the employee is adopting the foster child.

Annual Leave
  1. Employees may request and use annual leave for purposes related to the adoption of a child or for foster care purposes. In addition, employees may use annual leave to be absent from work to bond with or care for a healthy child, and/or for other child care responsibilities including taking the child to medical, dental, or optical appointments or well-child visits (if applicable), or any other purpose. The use of annual leave is subject to managerial approval. See IRM 6.630.1.3 , Annual Leave, for more information.

Advanced Leave
  1. Employees may be advanced up to 30 days (240 hours) of sick leave for purposes relating to adoption. For part-time employees, the amount of advanced sick leave that may be used for these purposes is prorated in proportion to the average number of hours of work in the employee's scheduled TOD each week.

  2. Employees may be advanced the amount of annual leave hours that would accrue during the remainder of the current leave year for purposes of adoption and foster care regardless of their length of service.

  3. See IRM 6.630.1.12.3 , Advanced Leave for Childbirth, Adoption, and Foster Care, for information on eligibility, approval requirements, procedures for applying, etc.

Family and Medical Leave Act (FMLA) Leave
  1. Employees are entitled to use a total of up to 480 hours (12 weeks) of LWOP under the FMLA for the placement of a son or daughter with the employee for adoption or foster care, or for care of a son or daughter with a serious health condition.

    1. An employee who is accompanying a family member to activities related to the placement of a child for adoption is not entitled to unpaid leave under the FMLA.

  2. An employee’s entitlement to FMLA leave begins on the date of placement and expires 12 months later.

  3. FMLA leave may be taken intermittently or under a work schedule reduced by the number of hours of FMLA leave when medically necessary. See IRM 6.630.1.9.6 for more information.

  4. Employees may elect to substitute annual leave and/or sick leave, advanced annual and/or advanced sick leave, and leave made available through the voluntary leave sharing program, for any or all of the LWOP used under the FMLA, consistent with the laws and regulations governing these types of leave.

  5. Nonpay (or unpaid FMLA leave) status affects various employee entitlements, including the accrual of annual and/or sick leave. See IRM 6.630.1.2 , Eligibility for Annual and Sick Leave, and the OPM’s fact sheet, Effect of Extended Leave Without Pay (LWOP) (or Other Nonpay Status), at: http://www.opm.gov/policy-data-oversight/pay-leave/leave-administration/fact-sheets/effect-of-extended-leave-without-pay-lwop-or-other-nonpay-status-on-federal-benefits-and-programs/, for more information.

  6. See IRM 6.630.1.9 , Family and Medical Leave Act (FMLA) for more information.

Leave Without Pay (LWOP)
  1. Subject to managerial approval, employees may request and use LWOP for adoption proceedings or to be absent from work to bond with or care for a newly adopted child, and for foster care purposes, in accordance with current business unit policy and, for bargaining unit employees, the negotiated agreement. See IRM 6.630.1.10 for more information on LWOP.

  2. Nonpay (or unpaid FMLA leave) status affects various employee entitlements, including the accrual of annual sick leave. See IRM 6.630.1.2, Eligibility for Annual and Sick Leave, and the OPM’s fact sheet, Effect of Extended Leave Without Pay (LWOP) (or Other Nonpay Status), at: http://www.opm.gov/policy-data-oversight/pay-leave/leave-administration/fact-sheets/effect-of-extended-leave-without-pay-lwop-or-other-nonpay-status-on-federal-benefits-and-programs/, for more information.

  3. This category of LWOP should not be confused with FMLA-LWOP. See Section 12.2.4, above for information on FMLA-LWOP.

Advanced Leave for Childbirth, Adoption, and Foster Care

  1. In accordance with the January 15, 2015, Presidential Memorandum - Modernizing Federal Leave Policies for Childbirth, Adoption and Foster Care to Recruit and Retain Talent and Improve Productivityhttps://www.whitehouse.gov/the-press-office/2015/01/15/presidential-memorandum-modernizing-federal-leave-policies-childbirth-ad, and barring unusual or extenuating circumstances, requests to use advanced leave shall be approved to the extent permitted by law for purposes relating to childbirth, adoption, and foster care. Bargaining unit employees may have additional limitations or flexibilities subject to the provisions in the negotiated agreement.

  2. Advanced leave may be used in conjunction with other leave programs such as the FMLA and leave acquired under the voluntary leave sharing program.

  3. The option for this type of leave begins on the date of first use and expires 12 months after. First use may occur prior to or on the actual date of birth of the child, or placement for adoption or foster care.

  4. Employees must submit applications to their immediate supervisor using existing business unit procedures no less than 30 days before the leave is to begin, if the need for leave is foreseeable, or within a reasonable period of time appropriate to the circumstances involved if the leave is not foreseeable.

Advanced Sick Leave for Childbirth, Adoption, and Foster Care
  1. Employees may request and be advanced up to 30 days (240 hours) of sick leave for these purposes. For part-time employees, the amount of advanced sick leave that may be used for these purposes is prorated in proportion to the average number of hours of work in the employee's scheduled TOD each week.

  2. Leave for these purposes shall be granted regardless of the employee’s existing negative sick leave balance, as long as it does not exceed 240 hours.

  3. Employees are required to repay all advanced sick leave, except in very limited circumstances (e.g., disability or death). For information regarding the use and repayment of advanced sick leave, see IRM 6.630.1.6, Advanced Leave.

Advanced Annual Leave for Childbirth, Adoption, and Foster Care
  1. Employees may request and be advanced the amount of annual leave hours that would accrue during the remainder of the current leave year for these purposes regardless of their length of service.

  2. Leave for these purposes shall be granted regardless of employees existing negative annual leave balances within limits described in (1) above.

  3. Employees are required to repay all advanced annual leave, except in very limited circumstances (e.g., disability or death). For information regarding the use and repayment of advanced annual leave, see IRM 6.630.1.6, Advanced Leave.

Additional Flexibilities for Family Purposes

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

  2. Flexible and Compressed Work Schedules

    1. If the work requirements and business unit needs permit, employees may request a flexible or compressed work schedule, which enable them to select and alter their work schedules to help balance work and personal responsibilities.

    2. For more information see IRM 6.610.1.7, Alternative Work Schedules (AWS) at: http://irm.web.irs.gov/link.asp?link=6.610.1.7

  3. The IRS Telework Program

    1. Telework allows employees the opportunity to work at home or other approved locations (e.g., satellite office sites or telecenters). Participation in the Telework Program is voluntary. Employees may work full days or a portion of the day at the telework site.

    2. While telework may help employees to better balance their work and personal responsibilities, it remains a management option rather than an employee benefit and does not change the terms and conditions of employment.

    3. Telework is not an entitlement. Employees who wish to telework must obtain their manager’s permission and enter into a Telework Agreement.

    4. Telework is inappropriate for employees to care for family members while working at home or an alternative worksite. However, telework may provide employees with valuable additional time to spend with their family members by reducing the amount of time spent commuting.

    5. For more information see IRM 6.800.2, Employee Benefits, IRS Telework (Flexiplace) Program, at: http://irm.web.irs.gov/Part6/Chapter800/Section2/IRM6.800.2.asp, and for bargaining unit employees, the provisions in the negotiated agreement.

  4. IRS Nursing Mothers in Federal Employment Program

    1. This provides servicewide policy for a supportive environment to enable nursing mothers to express milk during business hours. 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

Absence Without Leave (AWOL)

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

  2. AWOL should be charged when an employee:

    1. Is absent without permission;

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

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

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

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

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

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

Home Leave for Employees Stationed Abroad

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

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

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

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

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

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

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

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

Funeral Leave for Immediate Relative who Died in a Combat Zone

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

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

    1. Spouse and spouse's parents;

    2. Children, including adopted children and their spouses;

    3. Parents and their spouses;

    4. Brothers and sisters and their spouses;

    5. Grandparents and grandchildren, and their spouses;

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

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

Court Leave

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

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

  3. Employees summoned to county court as a witness on their own behalf (plaintiff) for a traffic violation are not entitled to court leave under 5 USC 6322, and CG B-208185 (12/14/82).

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

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

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

  7. Management should make a reasonable effort to adjust the work schedule for an employee (e.g., night shift to day shift or weekend to weekday) to accommodate entitlement to court leave.

  8. Documentation, including the court order or summons along with a certification of attendance, must be retained by the manager.

Requesting Court Leave

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

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

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

Jury or Witness Fees

  1. Employees on court leave must accept but cannot retain fees received for jury or witness service if they served while in official duty status or on court leave (see (3) below for repayment process). However, the fees may be retained in the following circumstances if the:

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

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

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

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

  2. Employees may retain allowances for mileage and subsistence.

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

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

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

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

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

Military Leave for Reserves or National Guard

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

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

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

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

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

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

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

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

  9. Employees who are called to active duty should obtain a Military Benefits Election Check List for information regarding rights and options prior to entering active duty (employment, pay, benefits, and eligibility entitlements). The Military Benefit Election Check List, at:http://erc.web.irs.gov/docs/2002/AWSS/PS/Military/Mil_Benefits_Election_Checklist.pdf, is also available by emailing Military.Deployment.Program@irs.gov.

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

Claims for Restoration of Annual Leave for Military Leave (USERRA)

  1. For questions regarding USERRA and claims for restoration of annual Leave for military leave, contact PPS by calling the ERC at 866-743-5748, or submitting an OS GetServices ticket, on the ERC at: http://erc.web.irs.gov/default.asp?SEID=tabs.

Computation of Military Leave Accrual for Part-Time Employees

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

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


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

Requesting Military Leave for Reserves or National Guard

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

  2. Employees are encouraged to contact the ERC to discuss the impact of this military service on their employee benefits (employment, pay, benefits, eligibility entitlements, etc.).

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

Military Leave to Enforce the Law or in Support of a Contingency Operation

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

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

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

Requesting Military Leave to Enforce the Law or in Support of a Contingency Operation

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

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

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

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

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

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

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

Salary Considerations for Military Leave to Enforce the Law or in Support of a Contingency Operation

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

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

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

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

Excused Absence (Administrative Leave) for Returning Military Members

  1. Excused absence, which is not leave, is used to refer to an authorized absence from duty with pay, without charge to leave.

  2. 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. Upon returning from deployment, an employee must notify his or her manager of the specific date he or she will return to civilian duty. The manager must then grant 5 days of excused absence, to be used immediately before the employee returns to work.

  3. Additional information may be found in IRM 6.610.1.3 , Excused Absence and Administrative Dismissal at: http://irm.web.irs.gov/Part6/Chapter610/Section1/IRM6.610.1.asp#6.610.1.3 and on the ERC, search word military, at: http://erc.web.irs.gov/default.asp?SEID=tabs.

FMLA – Military Family Leave

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

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

    2. Provides care for such a servicemember.

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

  3. The following statutory provisions apply:

    1. The term "covered servicemember" means:

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

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

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

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

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

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

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

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

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

    7. Similar to regular FMLA leave, military family leave is unpaid leave for which an employee may request to substitute any accumulated annual or sick leave, advance sick or annual leave, and leave from the Leave Sharing Program in accordance with rules and regulations governing those programs. An employee may substitute up to 26 weeks (1,040 hours) of accrued sick leave for this purpose. The normal leave year limitations on the use of sick leave for all family care do not apply. See IRM 6.630.1.5.6 , Substitution of Sick Leave for Unpaid Family and Medical Leave to Care for a Covered Servicemember.

    8. Employees may also request basic 12-week FMLA leave while his or her spouse, son, daughter, or parent (the "covered military member" ) is on covered active duty or on a call to covered active duty status for a qualifying exigency. Further information and a list of qualifying exigencies are at IRM 6.630.1.9.5, FMLA - Qualifying Exigencies.

    9. For more information on applying, see IRM 6.630.1.9 , Family and Medical Leave Act (FMLA).

Reservist Differential Payment

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

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

Excused Absence (Administrative Leave/Time)

  1. An agency head or designated official may authorize absence from duty without loss of pay or charge to leave. This is excused absence and is not leave. However, the term "administrative leave" , while not officially recognized in legislation or regulations, is used to document excused absence for the purpose of T&A reporting. Employees granted excused absence charge the time to the appropriate administrative leave SETR Organization Function Program (OFP) codes. For more information on excused absence please see IRM 6.610.1.3 , Excused Absence and Administrative Dismissal at: http://irm.web.irs.gov/Part6/Chapter610/Section1/IRM6.610.1.asp#6.610.1.3.

    1. Excused Absence on Day of Death - If an employee dies while in duty status or while in a paid leave status, he or she is not charged leave for the day of death, regardless of the time of death, but is granted excused absence for the entire TOD that day. No regular hours worked or paid leave is posted to the employee's T&A record on the day of death. If an employee dies while in nonpay status, he or she is charged with LWOP for the day of death (25 CG 366 and 60 CG 53).

    2. 59 Minutes of Administrative Time - For more information, see IRM 6.610.1.4, 59 Minutes of Administrative Time at: http://irm.web.irs.gov/Part6/Chapter610/Section1/IRM6.610.1.asp#6.610.1.4.

Compensatory Time Off

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

Time and Attendance (T&A) Records

  1. Employees are required (with limited exceptions) to accurately self-input their T&A records in SETR. Limited exceptions include:

    1. Employees that do not have an IRS-issued computer (until onsite access to SETR is provided);

    2. New hires (until after they have completed training and are provided SETR access);

    3. Employees who have a hardship (determined on a local case-by-case basis);

    4. Employees who have a reasonable accommodation (e.g., users of assistive technology software); or

    5. Employees who are unable to access SETR (i.e., technical difficulties, system outages).

  2. Forms 3081 (or other paper timesheets/source documents) are not required (and should not be requested by managers) when employees self-input time directly into SETR, unless the employee has a limited exception as described in (1) above. The GAO accepts electronic records as official T&A records, and both the GAO and IRS consider the electronically validated and signed SETR T&A record as the official T&A document from which employees are paid.

  3. Managers in organizations using applications such as Issue Management System (IMS) and Automated Time Tracking System (ATTS) should not require employees to use the Form 3081 feature in those systems to report time. However, if the employee has a limited exception as described in (1) above, use of the Form 3081 feature in those applications is allowed.

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

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

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

    2. Relates to authorized individuals;

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

    4. Is sufficiently detailed to allow for verification;

    5. Complies with legal requirements; and

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

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

    1. Employee name;

    2. Unique identifying number;

    3. Pay period number or dates;

    4. Hours worked;

    5. Hours of premium pay (by type);

    6. Overtime to which the employee is entitled;

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

    8. Credit hours, if appropriate;

    9. Compensatory hours earned and used; and

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

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

  8. Specific information and instructions on T&A reporting, approvals, and maintenance requirements can be found in Standard Operating Procedure (SOP) MPC-02, issued by the Memphis Payroll Center and posted on the PPS website at: http://awss.web.irs.gov/ess/PPS/SOP-UOG/MPC_02.htm, and the SETR Self-Input Implementation Guide, at: https://portal.ds.irsnet.gov/sites/ERCDocs/2002/AWSS/PS/SETR/Self_Input/SETR_Self_Input_Implementation_Guide.pdf has further information on T&A reporting requirements and self-input.

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

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

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

Time and Attendance (T&A) Records – Retention and Storage

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

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

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

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

    1. Court orders and certificates of attendance;

    2. Military orders and certificates of attendance;

    3. Documentation regarding restoration of forfeited annual leave;

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

    Note:

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

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

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

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

Time and Attendance (T&A) Records – Discrepancies and Audits

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

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

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

Daylight Saving Time

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

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

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