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6.630.1  IRS Absence and Leave (Cont. 1)

6.630.1.10  (01-06-2017)
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.

6.630.1.10.1  (01-06-2017)
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).

6.630.1.11  (03-15-2013)
Leave Sharing Program

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

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

6.630.1.11.1  (03-15-2013)
Voluntary Leave Bank Program

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

6.630.1.11.2  (01-06-2017)
Voluntary Leave Transfer Program

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

6.630.1.11.3  (01-06-2017)
Emergency Leave Transfer Program

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

6.630.1.12  (01-06-2017)
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.

6.630.1.12.1  (01-06-2017)
Birth and Care of a Child

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

6.630.1.12.1.1  (01-06-2017)
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.

6.630.1.12.1.2  (01-06-2017)
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.

6.630.1.12.1.3  (01-06-2017)
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.

6.630.1.12.1.4  (01-06-2017)
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.

6.630.1.12.1.5  (01-06-2017)
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.

6.630.1.12.1.6  (01-06-2017)
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.

6.630.1.12.2  (01-06-2017)
Adoption and/or Foster Care

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

6.630.1.12.2.1  (01-06-2017)
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.

6.630.1.12.2.2  (01-06-2017)
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.

6.630.1.12.2.3  (01-06-2017)
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.

6.630.1.12.2.4  (01-06-2017)
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.

6.630.1.12.2.5  (01-06-2017)
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.

6.630.1.12.3  (01-06-2017)
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.

6.630.1.12.3.1  (01-06-2017)
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.

6.630.1.12.3.2  (01-06-2017)
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.

6.630.1.12.4  (01-06-2017)
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

6.630.1.13  (03-15-2013)
Absence Without Leave (AWOL)

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

  2. AWOL should be charged when an employee:

    1. Is absent without permission;

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

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

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

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

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

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

6.630.1.14  (03-15-2013)
Home Leave for Employees Stationed Abroad

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

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

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

  4. The accrual and computation of home leave is explained in detail 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.

6.630.1.15  (03-15-2013)
Funeral Leave for Immediate Relative who Died in a Combat Zone

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

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

    1. Spouse and spouse's parents;

    2. Children, including adopted children and their spouses;

    3. Parents and their spouses;

    4. Brothers and sisters and their spouses;

    5. Grandparents and grandchildren, and their spouses;

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

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

6.630.1.16  (01-06-2017)
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.

6.630.1.16.1  (01-06-2017)
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.

6.630.1.16.2  (01-06-2017)
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

6.630.1.17  (01-06-2017)
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.

6.630.1.17.1  (01-06-2017)
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.

6.630.1.17.2  (03-15-2013)
Computation of Military Leave Accrual for Part-Time Employees

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

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


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

6.630.1.17.3  (01-06-2017)
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.

6.630.1.17.4  (03-15-2013)
Military Leave to Enforce the Law or in Support of a Contingency Operation

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

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

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

6.630.1.17.5  (03-15-2013)
Requesting Military Leave to Enforce the Law or in Support of a Contingency Operation

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

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

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

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

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

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

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

6.630.1.17.6  (03-15-2013)
Salary Considerations for Military Leave to Enforce the Law or in Support of a Contingency Operation

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

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

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

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

6.630.1.17.7  (01-06-2017)
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.

6.630.1.18  (01-06-2017)
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).

6.630.1.19  (01-06-2017)
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.

6.630.1.20  (01-06-2017)
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.

6.630.1.21  (01-06-2017)
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.

6.630.1.22  (01-06-2017)
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.

6.630.1.22.1  (03-15-2013)
Time and Attendance (T&A) Records – Retention and Storage

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

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

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

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

    1. Court orders and certificates of attendance;

    2. Military orders and certificates of attendance;

    3. Documentation regarding restoration of forfeited annual leave;

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

    Note:

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

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

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

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

6.630.1.22.2  (01-06-2017)
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.

6.630.1.23  (03-15-2013)
Daylight Saving Time

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

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

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


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