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Part 6. Human Resources Management

Chapter 800. Employee Benefits

Section 1. Workers Compensation Program

6.800.1 Workers’ Compensation Program

Manual Transmittal

September 04, 2026

Purpose

(1) This transmits revised IRM 6.800.1, Employee Benefits, Workers' Compensation Program.

Material Changes

(1) Throughout the IRM, all language relating to bargaining units, unions, or union agreements to align with Executive Order (EO) 14251, Exclusions from Federal Labor-Management Relations Program and EO 14343, Further Exclusions from the Federal Labor-Management Relations Program was removed.

(2) IRM 6.800.1.1.2, Authority, paragraph (1) adds the authority for 29 USC 701-797, Rehabilitation Act of 1973.

(3) IRM 6.800.1.1.3, Roles and Responsibilities, paragraph (6) adds the responsibility for HCO Employee Relations (ER).

(4) IRM 6.800.1.1.3.1, Roles and Responsibilities of the IRS Workers’ Compensation Center (WCC), paragraph (7) removes language as personnel action requests (PARs) and SF-50s are maintained and accessed via HRConnect.

(5) IRM 6.800.1.1.3.2, Roles and Responsibilities of Managers, paragraph (4) deletes and merges into IRM 6.800.1.2.1 (3) and (4).

(6) IRM 6.800.1.1.3.2, Roles and Responsibilities of Managers, paragraph (4) adds manager’s responsibility to verify the validity of a claim and to refer to IRM 6.800.1.2.4.2, Challenging a Claim.

(7) IRM 6.800.1.1.3.2, Roles and Responsibilities of Managers, paragraph (5) revises to advising employees of their right to receive continuation of pay (COP) and removes duplicative language.

(8) IRM 6.800.1.1.3.2, Roles and Responsibilities of Managers, paragraph (6) removes duplicative/repetitive information.

(9) IRM 6.800.1.1.3.2, Roles and Responsibilities of Managers, paragraph (10) revises managers are responsible for providing side A (left side) of the Form CA-17, Duty Status Report, and completing any remaining portion prior to submitting to the WCC. Employees must submit the completed Form CA-17 (or medical narrative signed by a physician) to management as soon as possible upon receipt from the physician.

(10) IRM 6.800.1.1.3.3, Roles and Responsibilities of Employees, paragraph (2) removes duplicative/repetitive information.

(11) IRM 6.800.1.1.3.3, Roles and Responsibilities of Employees, paragraph (5) revises employees’ roles and responsibilities to reviewing the Employees’ Compensation Operations & Management Portal (ECOMP) to confirm federal health and life insurance premiums are paid during periods of Office of Workers’ Compensation leave without pay (OWCP-LWOP) and promptly reporting overpayments to the Department of Labor (DOL) OWCP.

(12) IRM 6.800.1.1.6, Terms, Acronyms and Definitions, removes the terms compensation and injury.

(13) IRM 6.800.1.1.6, Terms, Acronyms and Definitions, updates the terms COP, disability, medical documentation, physician and return to work.

(14) IRM 6.800.1.2.1, Traumatic Injury Claim, paragraph (1) adds that an employee must complete OSHA Form 301, Injury and Illness Incident Report, and Form CA-1, Notice of Traumatic Injury and Claim for Continuation of Pay/Compensation, within three years of the date of injury. While an employee has three years to file a claim, eligibility for COP requires an employee to file within 30 days. Clarifies an employee may file a claim on their IRS computer, or their personal computer or device.

(15) IRM 6.800.1.2.1, Traumatic Injury Claim, paragraph (3) revises that the manager must authorize treatment by giving the employee a properly executed Form CA-16, Authorization for Examination and/or Treatment. It is recommended Form CA-16 is issued within four hours of the claimed injury. It may only be used within seven calendar days from the date of injury. The manager may also authorize medical treatment by telephone and send the completed form to the medical facility within 48 hours when there is limited time to complete the Form CA-16. Managers should direct questions for the WCC, regarding the validity of a claimed injury, to the ER Support Gate to speak with a Human Resources Specialist.

(16) IRM 6.800.1.2.1, Traumatic Injury Claim, paragraph (4) updates that Form CA-16, Authorization for Examination and/or Treatment, is only available to the manager by request through the WCC or through ECOMP, upon completion of the manager’s section. Employees should consult with their manager to obtain Form CA-16. Managers must keep any blank CA-16 forms strictly controlled as it obligates the IRS to pay for medical treatment for a period of 60 calendar days and up to $1,500. Form CA-16 may be used to authorize treatment in cases of a doubtful nature, and in emergencies or unusual circumstances and cannot be issued to authorize future treatment or as the need arises. Employees must contact their managers or the WCC if the need for treatment arises.

(17) IRM 6.800.1.2.1, Traumatic Injury Claim, paragraph (5) clarifies employees must generally select a qualified physician within a 100-mile round trip radius from the employee’s post of duty (POD) or home for medical care. The DOL OWCP may only reimburse travel outside a 100-mile round trip radius for reasonable and necessary travel expenses, related to obtaining authorized medical services, appliances or supplies.

(18) IRM 6.800.1.2.1, Traumatic Injury Claim, paragraph (8), Note adds reference to IRM 9.11.5, Special Agent Medical Policies.

(19) IRM 6.800.1.2.2, Occupational Disease or Illness Claim, revises subsection title.

(20) IRM 6.800.1.2.2, Occupational Disease or Illness Claim, paragraph (1) removes that an employee with a work-related illness has 30 calendar days from the date of their medical illness report to file Form CA-2, Notice of Occupational Disease and Claim for Compensation, to be eligible for COP. Clarifies an employee may file a claim on their IRS computer, or their personal computer or device.

(21) IRM 6.800.1.2.2, Occupational Disease or Illness Claim, paragraph (2)c adds the Form CA-2a, Notice of Recurrence, is used to file a claim for a recurrence of a work-related injury or illness after the employee has already returned to work. The form is used when symptoms of the original injury or illness reappear without a new, intervening cause, or when the employee requires new medical treatment for the previous condition.

(22) IRM 6.800.1.2.2, Occupational Disease or Illness Claim, paragraph (3) removes that the employee and manager must complete Form CA-35, Evidence Required in Support of a Claim for Occupational Disease, within three years of the date they became aware or reasonably should have been aware and submit it to the WCC. It adds that the WCC will provide a copy of Form CA-35, Evidence Required in Support of a Claim for Occupational Disease, to the employee after the submission of Form CA-2, Notice of Occupational Disease and Claim for Compensation. This form will guide the employee with gathering the appropriate medical and factual evidence to support their claim.

(23) IRM 6.800.1.2.2, Occupational Disease or Illness Claim, paragraph (4) adds the DOL OWCP can take up to six months or longer to approve or deny benefits for an occupational disease or illness claim.

(24) IRM 6.800.1.2.2, Occupational Disease or Illness Claim, paragraph (5) clarifies employees must generally select a qualified physician within a 100-mile round trip radius from the employee’s POD or home for medical care. The DOL OWCP may only reimburse travel outside a 100-mile round trip radius for reasonable and necessary travel expenses, related to obtaining authorized medical services, appliances or supplies.

(25) IRM 6.800.1.2.2, Occupational Disease or Illness Claim, paragraph (8), Note adds reference to IRM 9.11.5, Special Agent Medical Policies.

(26) IRM 6.800.1.2.2.1, Work-Related COVID-19 cases, paragraphs (1) and (2) add that claims with test results dated on or before January 27, 2023, should be filed on Form CA-1, Federal Notice of Traumatic Injury and Claim for Continuation of Pay/Compensation, and clarifies if there is no clear, identifiable incident or incidents over a single day or work shift to which the injured worker is attributing the diagnosis of COVID-19, Form CA-2, Notice of Occupational Disease and Claim for Compensation, should be used. If a claim is submitted on Form CA-1 but there are no clear, identifiable incidents over a single day or work shift, the claim type will be administratively updated and COP is adjudicated.

(27) IRM 6.800.1.2.3, Wage Loss Compensation Claim, paragraph (1)d removes that if the employee returns to work with restrictions, the manager will prepare a written job offer to include the details of the restrictions.

(28) IRM 6.800.1.2.3, Wage Loss Compensation Claim, paragraph (1)e removes the WCC must complete Form CA-3, Report of Termination of Disability and/or Payment, to notify the DOL of the employee’s return to work to prevent overpayment by the DOL OWCP.

(29) IRM 6.800.1.2.4, Continuation of Pay (COP), paragraph (4) removes that employees electing to take sick leave or annual leave for work-related injuries and illnesses, must provide medical documentation.

(30) IRM 6.800.1.2.4.1, Controversion of Continuation of Pay (COP), paragraph (2) adds the WCC will advise the employee if COP will be controverted, whether pay will be terminated, and the basis for such action as noted on Form CA-1, Federal Notice of Traumatic Injury and Claim for Continuation of Pay/Compensation.

(31) IRM 6.800.1.2.4.2, Challenging a Claim, paragraph (1) adds managers should direct questions for the WCC, regarding challenging a claim, to the ER Support Gate to speak with a Human Resources Specialist.

(32) IRM 6.800.1.2.5.1, Leave Buy Back (LBB) Program Eligibility and Guidance, paragraph (3) adds that if an employee separates from the IRS prior to settlement, the WCC will stop processing the leave buy back (LBB) application and it will be denied.

(33) IRM 6.800.1.2.6, Extended Periods of Disability was removed.

(34) IRM 6.800.1.2.6, Return to Work, paragraph (2)b revises to clarify the WCC will recommend the manager works with the servicing employment office.

(35) IRM 6.800.1.2.6 , Return to Work, paragraph (3) removes chart and references employment regulations to provide clarity.

(36) IRM 6.800.1.3, Appeal Rights, paragraph (2) adds that employees may access DOL denial letters electronically in ECOMP and should refer to the specific DOL appeal procedures outlined in the letter and removes DOL procedures in IRM 6.800.1.3.1 through IRM 6.800.1.3.3.

(37) Exhibit 6.800.1-1, Workers’ Compensation Forms, revises that Form CA-2, Notice of Occupational Disease and Claim for Compensation, is used for occupational disease claims only, Form CA-3, Report of Termination of Disability and/or Payment is used to document when an employee returns to work, Form CA-7a, Time Analysis Form, is used when claiming Federal Employees’ Compensation Act (FECA) compensation on an intermittent basis for LBB, Form CA-16, Authorization for Examination and/or Treatment, is only authorized to be issued within seven-calendar days from the date of injury, Form CA-17, Duty Status Report, left side of form must be initially completed by management, and Form CA-20, Attending Physician’s Report, is always included with Form CA-7, Claim for Compensation.

(38) Throughout the IRM, editorial changes were made to update organization names, references, hyperlinks and terminology.

Effect on Other Documents

This IRM supersedes IRM 6.800.1, dated August 6, 2025. It incorporates Interim Guidance Memorandum HCO-06-0226-0003, Interim Guidance (IG) on IRM Language Related to Collective Bargaining Agreements, dated March 5, 2026.

Audience

All business units

Effective Date

(09-04-2026)

Alex Kweskin
Chief Human Capital Officer
Internal Revenue Service

6.800.1.1 (09-04-2026)

Program Scope and Objectives

  1. Purpose: This IRM provides policies and guidance for the IRS Workers’ Compensation Program. It may be supplemented by Human Capital Office (HCO) interim guidance.
  2. Audience: Unless otherwise indicated, the policies, authorities and instructions contained in this IRM apply to all IRS business units.
  3. Policy Owner: The IRS Chief Human Capital Officer (CHCO) is the policy owner.
  4. Program Owner: The HCO, Human Resources Operations and Shared Services (HROSS), Workforce Accommodations and Leave Services (WALS), Workers’ Compensation Center (WCC) is the program owner.
  5. Primary Stakeholders: HCO, Compliance and Communication (C&C) Office, Policy Office (PO) is the primary stakeholder.
  6. Program Goals: This IRM provides Servicewide policy and guidance to all business units as it relates to the administration of the Workers’ Compensation Program.
6.800.1.1.1 (09-04-2026)

Background

  1. 5 USC 81, Federal Employees’ Compensation Act (FECA) is administered by the Department of Labor (DOL) Office of Workers’ Compensation Programs (OWCP). The FECA provides workers' compensation coverage and benefits for employment-related injuries and occupational diseases. FECA benefits may include wage replacement, payment for medical care, medical and vocational rehabilitation, assistance in returning employees to work, and survivor benefits.
  2. The DOL OWCP has the exclusive authority to administer, interpret and enforce the provisions of the FECA and to issue final decisions on all matters.
  3. The WCC establishes guidance and oversight of the IRS Workers' Compensation Program.
6.800.1.1.2 (09-04-2026)

Authority

  1. Laws:

    1. 5 USC 81 PDF, Compensation for Work Injuries
    2. 5 USC 552a PDF, Records maintained on individuals
    3. 18 USC 1920 PDF, False statement or fraud to obtain Federal employees’ compensation
    4. 18 USC 1922 PDF, False or withheld report concerning Federal employees’ compensation
    5. 29 USC 701-797, Rehabilitation Act of 1973

     

  2. Regulations:

    1. 5 CFR 353, Restoration to Duty from Uniformed Service or Compensable Injury
    2. 20 CFR 10, Claims for Compensation under the Federal Employees’ Compensation Act (FECA)

     

6.800.1.1.3 (09-04-2026)

Roles and Responsibilities

  1. The IRS is committed to implementing the Workers’ Compensation Program, as outlined by the FECA.
  2. The IRS CHCO is the executive responsible for this IRM and overall Servicewide policy for the Workers’ Compensation Program.
  3. The HCO, C&C Office, PO is responsible for developing and publishing content in this IRM.
  4. The HCO, HROSS, WALS, WCC is responsible for providing ongoing support to management.
  5. The WCC serves as the official liaison between the IRS and the DOL OWCP.
  6. The HCO, Employee Relations (ER) Division provides guidance and representation to managers in areas such as agency grievances and corrective actions.
  7. Managers are responsible for ensuring employees receive prompt medical care upon notification of all work-related injuries and illnesses that have occurred, and the appropriate workers’ compensation forms are filed.
  8. Employees are responsible for reporting all work-related injuries and/or occupational illnesses to their manager as soon as possible, seeking medical attention immediately when necessary, and completing the appropriate workers’ compensation forms.
6.800.1.1.3.1 (09-04-2026)
Roles and Responsibilities of the IRS Workers’ Compensation Center (WCC)
  1. Advising managers and employees of their workers’ compensation responsibilities and guidance under the FECA.
  2. Supporting and assisting management and employees with their claims via the Employees’ Compensation Operations & Management Portal (ECOMP) to DOL OWCP.
  3. Monitoring approved claims and medical evidence to determine an employee’s earliest return-to-work date.
  4. Managing continuation of pay (COP) cases and leave buy back (LBB) requests.
  5. Reviewing DOL’s quarterly and annual charge back reports and providing results to the DOL OWCP through Treasury.
  6. Reporting allegations of workers’ compensation fraud promptly to the DOL OWCP and the Treasury Inspector General for Tax Administration (TIGTA).
6.800.1.1.3.2 (09-04-2026)
Roles and Responsibilities of Managers
  1. Complying with all applicable safety and health regulations to prevent employees’ injuries and illnesses and reporting unsafe and unhealthful work conditions.
  2. Ensuring employees receive prompt medical care upon notification that a work-related injury or illness has occurred, and the appropriate workers’ compensation forms are filed.
  3. Completing all manager’s sections of the applicable DOL OWCP claim forms.
  4. Verifying the validity of a claim. Refer to IRM 6.800.1.2.4.2, Challenging a Claim.
  5. Advising employees of their right to receive COP.
  6. Informing employees of their requirement to keep management apprised of their medical progress, duty status and their ability to return to work as soon as medically able.
  7. Identifying modified jobs or work assignments compatible with employees’ medical limitations, skills, pay and grades.
  8. Approving modified work schedules when injured employees require additional time for medical treatment after returning to work.

  9. Providing employees with side A (left side) of the Form CA-17 PDF, Duty Status Report, for each visit with a physician, monitoring employees’ medical progress and duty status, and completing any remaining portion prior to submitting to the WCC.

    Note:

    The employee must submit the completed Form CA-17 PDF, Duty Status Report, (or medical narrative signed by a physician) to management as soon as possible upon receipt from the physician.

     

  10. Initiating a personnel action request (PAR) when injured employees with open workers’ compensation claims are in leave without pay (LWOP) status for 80 hours or more or notifying the WCC when an employee has separated from the IRS.
  11. Directing questions for the WCC to the ER Support Gate to speak with a Human Resources Specialist.
6.800.1.1.3.3 (09-04-2026)
Roles and Responsibilities of Employees
  1. Complying with all applicable health and safety rules and regulations to prevent workplace injuries and illnesses and immediately reporting unsafe and unhealthful work conditions to their manager.
  2. Filing a claim for workers’ compensation benefits electronically in ECOMP.
  3. Providing medical status and return-to-work updates to their manager and the WCC promptly.
  4. Coordinating with management to identify suitable work assignments to return to work, and informing their physician(s) of light, limited or modified duty assignments identified by their management.
  5. Reviewing ECOMP to confirm federal health and life insurance premiums are paid during periods of OWCP-LWOP and promptly reporting overpayments to the DOL OWCP.
  6. Directing questions to their assigned WCC claims management specialist or to the ER Support Gate to speak with a WCC Human Resources Specialist.
6.800.1.1.4 (09-04-2026)

Program Management and Review

  1. The HCO, ER and WCC monitor the effectiveness of this program based on feedback from customers and stakeholders and consider any statutory or regulatory changes. During review and publishing, in partnership with the HCO, C&C, PO, IRM sections are revised, added or deleted based in part on this process.
6.800.1.1.5 (09-04-2026)

Program Controls

  1. The WCC is responsible for implementing, monitoring and improving internal controls including:

    1. Establishing program goals and measuring performance to assess efficient and effective objectives.
    2. Confirming the program and resources are protected against fraud, waste, abuse, mismanagement and misappropriation.
    3. Ensuring program operations are reviewed in conformance with workers’ compensation laws and regulations.
    4. Verifying financial reporting is complete, current and accurate.
    5. Certifying current workers’ compensation data is used in decision making and quality assurance.

     

6.800.1.1.6 (09-04-2026)

Terms, Acronyms and Definitions

  1. The following table is a list of terms and definitions discussed in this IRM, as defined by the DOL OWCP.

    Terms and AcronymsDefinition
    ChargebackProcess by which the DOL OWCP bills the employing agencies for their compensation costs, which are calculated on the basis of payments made from the Compensation Fund.
    Continuation of Pay (COP)Continuation of an employee’s regular pay for a period not to exceed 45 calendar days from the date of injury.
    ControversionThe process by which the employing agency recommends denial of COP, compensation, medical benefits and LBB to the DOL OWCP.
    Department of Labor (DOL)The DOL is responsible for programs and laws that cover facets of employment. The DOL administers federal labor laws covering workers’ rights to safe and healthful working conditions.
    DisabilityInability to carry out the full scope of duties due to a work-related injury.
    Employees’ Compensation Operations & Management Portal (ECOMP)DOL’s electronic system for filing workers’ compensation claims.
    Federal Employees’ Compensation Act (FECA)Provides workers' compensation coverage to federal U.S. civilian employees, including wage replacement, medical and vocational rehabilitation benefits for work-related injuries and illnesses. The FECA also provides payment of benefits to dependents, if a work-related injury or disease causes an employee’s death.
    Leave Buy Back (LBB)A leave restoration process to reinstate sick or annual leave when used for a work-related injury or illness claim approved by DOL OWCP.
    Light DutyThose duties and responsibilities outside of an employee’s regular position but meet the employee’s current work capabilities as identified by a qualified physician. They may be performed for a full work shift or for shorter time periods.
    Limited DutySpecific duties and responsibilities of an employee’s regular position to meet the employee’s current work capabilities, as identified by a qualified physician. These duties may include all or part of the employee’s regular job assignment, performed for a full work shift or for shorter time periods.
    Medical DocumentationMedical information pertaining to an employee’s work-related injury or illness which addresses any medical limitations of the employee’s ability to perform the full range of duties of their position on the date of injury.
    Occupational Disease or IllnessA condition produced by the work environment over a period longer than a single working day or shift.
    Office of Workers’ Compensation Program (OWCP)The federal agency within the DOL having the authority to approve or deny federal civilian workers’ compensation claims for employees’ work-related injuries or illnesses.
    Office of Workers’ Compensation Program-Leave Without Pay (OWCP-LWOP)A period during an employee’s work week in which the employee is in non-pay status.
    PhysicianUnder FECA law, the term physician includes surgeons, podiatrists, dentists, clinical psychologists, optometrists, chiropractors and osteopathic practitioners within the scope of their practice as defined by State law. The term physician includes chiropractors only to the extent that their reimbursable services are limited to treatment consisting of manual manipulation of the spine to correct a subluxation as demonstrated by x-ray to exist, and subject to regulation by the DOL.
    Return to WorkProcess where claimants have returned to work after a medically supported absence due to a work-related injury.
    Temporary Light DutyA temporary work status supported by sufficient medical documentation, until maximum medical improvement is reached.
    Traumatic InjuryA condition of the body caused by a specific event or incident, or a series of events or incidents, within a single working day or shift. Such a condition must be caused by external force, including stress or strain, which is identifiable as to time and place of occurrence and member or function of the body affected.
    The Privacy Act of 1974Establishes a code of fair information practices that govern the collection, maintenance, use and dissemination of information about individuals maintained by federal agencies.
    Workers’ Compensation Center (WCC)The WCC serves as the official liaison between the IRS and the DOL OWCP.

     

6.800.1.1.7 (09-04-2026)

Related Resources

  1. Federal Employees’ Compensation Program
  2. The DOL, Division of Federal Employees’ Compensation (DFEC) Procedure Manual
  3. Employees’ Compensation Operations & Management Portal (ECOMP)
6.800.1.2 (09-04-2026)

Workers’ Compensation Processes

  1. The IRS workers’ compensation processes are identified below.
6.800.1.2.1 (09-04-2026)

Traumatic Injury Claim

  1. An employee who suffers a traumatic work-related injury must report it to their manager immediately and complete OSHA Form 301 PDF, Injury and Illness Incident Report, and Form CA-1 PDF, Notice of Traumatic Injury and Claim for Continuation of Pay/Compensation, within three years of the date of injury via ECOMP.

    Note:

    While an employee has three years to file a claim, eligibility for COP requires an employee to file within 30 days.

    Note:

    An employee may file a claim on their IRS computer, or their personal computer or device. If an employee holds a position that does not require an IRS computer, they may also use an onsite IRS computer to file their claim.

     

  2. The manager must complete the manager’s portion of the following forms and notify the WCC as soon as possible:

    1. OSHA Form 301 PDF, Injury and Illness Incident Report, within seven calendar days of notification of the work-related injury.
    2. The Manager Section of Form CA-1 PDF, Federal Notice of Traumatic Injury and Claim for Continuation of Pay/Compensation, via ECOMP no more than 10 working days after receipt of notice from the employee.

     

  3. The manager must authorize treatment by giving the employee a properly executed Form CA-16, Authorization for Examination and/or Treatment Form. It is recommended Form CA-16 is issued within four hours of the claimed injury. It may only be used within seven calendar days from the date of the injury. The manager may also authorize medical treatment by telephone and send the completed form to the medical facility within 48 hours when there is limited time to complete Form CA-16. Managers should direct questions for the WCC regarding the validity of a claimed injury to the ER Support Gate to speak with a Human Resources Specialist. Refer to IRM 6.800.1.2.4.2, Challenging a Claim.

  4. This form is only available to the manager by request through the WCC or through ECOMP, upon completion of the manager’s section. Employees should consult with their manager to obtain Form CA-16. Managers must keep any blank CA-16 forms strictly controlled as this form obligates the IRS to pay for medical treatment for a period of 60 calendar days and up to $1,500. Form CA-16, Authorization for Examination and/or Treatment Form:

    1. May be used to authorize treatment in cases of a doubtful nature, and in emergencies or unusual circumstances by completing block 6B of the form.
    2. Cannot be issued retroactively if the employee has already seen a physician.
    3. Cannot be issued to authorize future treatment or as the need arises. Employees must contact their managers or the WCC if the need for treatment arises.

     

  5. The employee must generally select a qualified physician within a 100-mile round trip radius from the employee’s post of duty (POD) or home for medical care. If appropriate care is not available within a 100-mile round trip radius, the employee must submit a written request to the DOL OWCP for prior authorization for reimbursement of their travel expenses. The DOL OWCP may only reimburse travel outside a 100-mile round trip radius for reasonable and necessary travel expenses, related to obtaining authorized medical services, appliances or supplies.

  6. The manager will advise the employee of their responsibility to provide medical evidence to support their work-related injury, work status and ability to return to work as soon as possible.

    1. The manager must issue Form CA-17 PDF, Duty Status Report, to the employee for completion by their physician for each examination.
    2. The employee must immediately return the completed Form CA-17 PDF and all other medical evidence to their manager after their examination to submit to the WCC promptly.
    3. The manager must monitor the employee's medical progress and duty status regularly by completing the Form CA-17 PDF until the employee is released to full duty or from medical care.

     

  7. The manager is responsible for identifying modified duty assignments for the employee, if necessary. The employee is responsible for obtaining medical clearance from their physician to perform the modified duty assignments identified.

  8. If the employee returns to work with restrictions:

    1. The manager must furnish the employee with a written light duty job offer letter that includes a description of the specific duties, the physical requirements, the date the job is available and the duration of the duty assignment.
    2. The employee must sign and date the Acceptance or Declination Statement.
    3. A copy of the signed job offer letter and signed Acceptance or Declination Statement must be sent to the WCC as soon as possible.

    4. The WCC must complete Form CA-3, Report of Termination of Disability and/or Payment, via ECOMP.

      Note:

      Form CA-3 is only accessible to the WCC electronically via ECOMP.

      Note:

      Criminal Investigation employees should also refer to IRM 9.11.5, Special Agent Medical Policies.

       

     

6.800.1.2.2 (09-04-2026)

Occupational Disease or Illness Claim

  1. An employee who has contracted an occupational disease or illness must report their condition, symptoms and details of the occurrence to their manager immediately. Form CA-2 PDF, Notice of Occupational Disease Claim for Compensation, can be filed via ECOMP within three years from the date the employee first became aware of the work-related disease or illness.

    Note:

    An employee may file a claim on their IRS computer, or their personal computer or device. If an employee holds a position that does not require an IRS computer, they may also use an onsite IRS computer to file their claim.

     

  2. The manager must complete the following forms and notify the WCC as soon as possible:

    1. OSHA Form 301 PDF, Injury and Illness Incident Report, within seven-calendar days of notification of the occupational disease or illness.
    2. The manager’s section of Form CA-2 PDF, Notice of Occupational Disease Claim for Compensation, no more than 10 working days after receipt of notice from the employee.
    3. Form CA-2a PDF, Notice of Recurrence, is used on a case-by-case basis. The Form CA-2a PDF is used to file a claim for a recurrence of a work-related injury or illness after the employee has already returned to work. The form should be filed within 10 working days of receiving notice from the employee. The form is used when the symptoms of the original injury or illness reappear without a new, intervening cause, or when the employee requires new medical treatment for the previous condition.

     

  3. The WCC will provide a copy of Form CA-35 PDF, Evidence Required in Support of a Claim for Occupational Disease, to the employee after submission of the Form CA-2 PDF. This form will guide the employee with gathering the appropriate medical and factual evidence to support their claim.
  4. The DOL OWCP can take up to six months or longer to approve or deny benefits for an occupational disease or illness claim.
  5. The employee must generally select a qualified physician within a 100-mile round trip radius from the employee’s POD or home for medical care. If appropriate care is not available within that radius, a change in physician must be requested in writing to and authorized by the DOL OWCP. The DOL OWCP may only reimburse travel outside a 100-mile round trip radius for reasonable and necessary travel expenses, related to obtaining authorized medical services, appliances or supplies.

  6. The manager will advise the employee of their responsibility to provide medical evidence to support their lost time, duty status and to return to work as soon as possible.

    1. The manager must issue Form CA-17 PDF , Duty Status Report, to the employee for each physician’s examination to monitor the employee’s medical progress and duty status until the employee is returned to full duty.
    2. The employee must return their completed Form CA-17 PDF, Duty Status Report, and any medical evidence to their manager after the examination.
    3. The manager must forward the medical documentation to the WCC promptly.

     

  7. The manager is responsible for identifying modified duty assignments for the employee, if necessary. The employee is responsible for obtaining medical clearance from their physician to perform the modified duty assignments identified.

  8. If the employee returns to work with restrictions:

    1. The manager must furnish the employee with a written light duty job offer letter, a description of the specific duties, physical requirements, and date of availability of the modified duty assignment.
    2. The employee must sign and date the Acceptance or Declination Statement indicating their acceptance or declination of the modified duty offer and return to their manager.
    3. A copy of the signed job offer letter and signed Acceptance or Declination Statement must be submitted to the WCC.

    4. The WCC must complete Form CA-3, Report of Termination of Disability and/or Payment, via ECOMP.

      Note:

      Form CA-3 is only accessible electronically to the WCC via ECOMP.

      Note:

      Criminal Investigation employees should also refer to IRM 9.11.5, Special Agent Medical Policies.

       

     

6.800.1.2.2.1 (09-04-2026)
Work-Related COVID-19 Cases

  1. COVID-19 decisions will be based exclusively on the date of the positive COVID-19 test result.

    1. Claims with test results dated on or before January 27, 2023, will be handled under the American Rescue Plan Act (ARPA), Section 4016(b)(1). These claims should be filed on Form CA-1 PDF, Federal Notice of Traumatic Injury and Claim for Continuation of Pay/Compensation.
    2. Claims with test results dated after January 27, 2023, should be filed on Form CA-2 PDF, Notice of Occupational Disease and Claim for Compensation.

     

  2. If there is no clear, identifiable incident or incidents over a single day or work shift to which the injured worker is attributing the diagnosis of COVID-19, Form CA-2 PDF, Notice of Occupational Disease and Claim for Compensation, should be used. If a claim is submitted on a Form CA-1 PDF, Federal Notice of Traumatic Injury and Claim for Continuation of Pay/Compensation, but there are no clear, identifiable incidents over a single day or work shift, the claim type will be administratively updated and COP is adjudicated.
6.800.1.2.3 (09-04-2026)

Wage Loss Compensation Claim

  1. If an employee sustained a traumatic injury and cannot return to work at the end of the 45-calendar day period of COP, the employee may choose to be placed in LWOP status and file Form CA-7 PDF, Claim for Compensation, via ECOMP to request wage-loss compensation from the DOL OWCP. The employee must provide supporting medical documentation to their manager to support their claim.

    1. The manager must complete and sign Form CA-7 PDF via ECOMP with all relevant medical evidence within five working days.
    2. If the employee’s disability is expected to continue beyond the period claimed on the initial Form CA-7, PDF the employee must submit subsequent Form(s) CA-7 every two weeks until returned to limited or regular duty, or until otherwise directed by the WCC or the DOL OWCP.
    3. If the employee accumulates 80 hours or more of OWCP-LWOP leave, the manager must prepare a PAR to place the employee on extended OWCP-LWOP.
    4. Managers should direct questions for the WCC to the ER Support Gate to speak with a Human Resources Specialist.

     

  2. For intermittent absences, the employee is required to submit Form CA-7a PDF, Time Analysis Form, via ECOMP.
6.800.1.2.4 (09-04-2026)

Continuation of Pay (COP)

  1. COP is the continuation of an employee’s regular pay not to exceed 45 calendar days from the date of injury and applies to traumatic injuries only. Eligibility for COP requires that the employee file Form CA-1 PDF, Federal Notice of Traumatic Injury and Claim for Continuation of Pay/Compensation, within 30 calendar days from the date of injury.

    Note:

    COP is not authorized for occupational illnesses.

     

  2. COP is counted in one-day increments even if the employee worked a portion of the day, including holidays and weekends. Absence from work on the date of injury for medical attention will be charged to administrative leave unless the injury occurs before the beginning of the employee’s tour of duty.
  3. The WCC will assist managers in monitoring the duration of the COP. Dates of eligibility for COP should be compared with the medical reports and the employee’s inability to work.
6.800.1.2.4.1 (09-04-2026)
Controversion of Continuation of Pay (COP)

  1. Controversion is a dispute to discontinue the COP entitlement. The IRS must continue the regular pay of an eligible employee without a break in time for up to 45 calendar days, except when:

    1. The disability was not caused by a traumatic injury.
    2. The employee is not a citizen of the United States or Canada.
    3. A written claim was not filed within 30 calendar days from the date of injury.
    4. The injury was reported after employment was terminated.
    5. The injury occurred off the IRS premises and not during the performance of official duties.
    6. The injury was caused by the employee's willful misconduct, intent to injure or kill themselves or another person, or was proximately caused by alcohol intoxication or the use of illegal drugs.
    7. Work did not stop for more than 45 calendar days following the injury.

     

  2. The WCC will advise the employee if COP will be controverted, whether pay will be terminated, and the basis for such action as noted on Form CA-1 PDF, Federal Notice of Traumatic Injury and Claim for Continuation of Pay/Compensation.
6.800.1.2.4.2 (09-04-2026)
Challenging a Claim
  1. Managers should direct questions for the WCC, regarding challenging a claim, to the ER Support Gate to speak with a Human Resources Specialist.

  2. The IRS may challenge an entire claim or any portion of it, if the preliminary review of the following information suggests the claim is unjustified:

    1. Claim forms
    2. Witness statements
    3. Medical reports

     

  3. It is the responsibility of all managers to dispute any claim or any element of a claim for which there is credible evidence of:

    1. Fraud or abuse
    2. Misjudgment by the employee
    3. Any circumstances which question the employee's entitlement to workers' compensation

     

  4. It is essential all facts are provided to the DOL OWCP by the IRS as soon as possible. Without a complete response from the IRS, the DOL OWCP may accept employees’ statements as factual and may assume concurrence from the IRS. It is critical all factual evidence be provided without delay as the IRS has no appeal rights in the claim adjudication process.
6.800.1.2.5 (09-04-2026)

Leave Buy Back (LBB) Program

  1. An employee who used their sick leave or annual leave for an approved DOL OWCP workers’ compensation claim, may be eligible to have their leave restored through the LBB Program.
  2. The LBB claim must be supported with medical evidence that the employee was unable to work during the period claimed.
  3. To restore leave, the employee must reimburse the IRS the full value of the leave used, which is 100% of their pay rate. The reimbursement consists of one payment from the DOL and one payment from the employee. The DOL bases its calculations on 2/3 of the employee's gross salary if there are no dependents, or 3/4 if there are dependents. The employee will be responsible for paying the difference between the compensation payment and the leave pay based on the employee’s salary. The IRS will restore the employee’s annual leave or sick leave balance once the difference is paid in full. Credit hours or compensatory time off do not qualify for the LBB Program.
  4. Annual leave purchased under the LBB Program is credited to the year in which the leave was used. If the employee buys back annual leave that results in an end of leave year balance greater than the maximum permissible to carry over, the excess annual leave will be forfeited and may not be restored.
6.800.1.2.5.1 (09-04-2026)
Leave Buy Back (LBB) Program Eligibility and Guidance

  1. To be eligible for LBB, employees must submit the following forms to the WCC within one year from the date DOL OWCP approved the original injury claim:

    1. LBB application
    2. Form CA-7 PDF, Claim for Compensation
    3. Form CA-7a PDF, Time Analysis Form
    4. Form CA-20 PDF, Attending Physician's Report

     

  2. The WCC will consider LBB applications for recurrence claims approved by DOL OWCP if the LBB application is filed within one year from the date the recurrence claim is approved by DOL OWCP.
  3. The LBB requests will be accepted only for IRS employees currently on the rolls and must be initiated and completed prior to settlement. If an employee separates from the IRS prior to settlement, the WCC will stop processing the LBB application and it will be denied.
  4. A minimum of 80 hours of annual leave and sick leave, including leave bank hours used, may be repurchased. Annual leave, sick leave, credit hours and compensatory time off used during the COP entitlement may not be repurchased. Leave transfers must be repaid to the leave bank or the leave donor when LBB is approved.
6.800.1.2.6 (09-04-2026)

Return to Work

  1. FECA requires permanent employees, who recover within one year from receiving compensation, to be restored to their former position or an equivalent position.

  2. The return-to-work process for injured employees under 5 CFR 353 requires collaboration and cooperation of IRS leadership and all business units. The following steps must be taken to identify suitable work across all organizations to meet IRS compliance with applicable FECA regulations:

    1. The WCC ensures that injured employees receive the opportunity to return to full or modified duty as soon as medically feasible.
    2. The WCC will recommend the manager works with the servicing employment office to ensure employees who are fully or partially recovered from compensable work-related injuries and illnesses, return to work in their local commuting area, as defined by IRM 6.335.1 , Promotion and Internal Placement.
    3. If suitable work cannot be identified after considering available placement options within the commuting area, the injured employee’s first-level executive will certify suitable work is not available. This certification will include documentation to support such findings. Refer to IRM 6.330.1, Recruitment, Selection, and Placement, and IRM 6.335.1, Promotion and Internal Placement.

     

  3. Restoration rights generally depend on the injured employee’s length of disability and the extent of recovery as outlined in 5 CFR 353.301 , Restoration Rights.
6.800.1.2.7 (09-04-2026)

Business Unit Executive Certification

  1. A business unit executive must certify the efforts taken to accommodate an injured employee due to an on-the-job injury and send the form to the WCC. The justification must include:

    1. Efforts to modify the employee’s present or former position.
    2. Attempts to assign the employee to an equivalent position within the current business unit or lower graded position within the commuting area.
    3. Reasons for the inability to provide suitable work for the injured employee.

     

6.800.1.2.8 (09-04-2026)

Employment Office Certification

  1. Talent Acquisition, Hiring Operations, must certify efforts to identify positions which the injured employee does or does not qualify for in the commuting area. The employment office must provide the following information about the positions identified:

    1. Position title
    2. Series
    3. Grade
    4. Business unit
    5. Location
    6. Current or anticipated vacancy

     

6.800.1.3 (09-04-2026)

Appeal Rights

  1. The DOL OWCP makes formal written decisions with supporting reasons on whether injured employees are entitled to workers’ compensation benefits under the FECA. DOL denial letters advise the employee of their appeal rights, including:

    1. An oral hearing or review of the written record by the DOL OWCP.
    2. A reconsideration by the DOL OWCP.
    3. A review by the Employees' Compensation Appeals Board (ECAB).

     

  2. Employees may access DOL denial letters electronically in ECOMP and should refer to the specific DOL appeal procedures outlined in the letter.
Exhibit 6.800.1-1 

Workers’ Compensation Forms

FormTitlePurpose
Form CA-1 PDFFederal Notice of Traumatic Injury and Claim for Continuation of Pay/CompensationUsed for traumatic injury claims only.
Form CA-2 PDFNotice of Occupational Disease and Claim for CompensationUsed for occupational disease claims only.
Form CA-2a PDF
 		Notice of RecurrenceUsed to report a recurrence of a previously accepted work-related injury or illness. If the employee returned to work after an injury and then experiences a worsening of the same condition, they would file a CA-2a to claim a recurrence.
Form CA-3
This form is available electronically to the WCC only.		Report of Termination of Disability and/or PaymentUsed to document when an employee returns to work.
Form CA-5 PDFClaim for Compensation by Surviving Spouse and/or ChildrenUsed for death benefits for surviving spouse and/or children under FECA. This form must be completed and filed by the surviving spouse and surviving children or children’s guardian.
Form CA-6 PDFOfficial’s Report of Employee’s DeathUsed when a federal employee dies as a result of injury in performance of duty or an employment-related disease. Form CA-6 eliminates the need to file Forms CA-1 and CA-2.
Form CA-7 PDFClaim for CompensationUsed to claim compensation for wages lost due to work-related traumatic injury and occupational disease claims after the expiration of COP or when COP is not applicable. It is also used for LBB to schedule award requests. This form must be submitted biweekly.
Form CA-7a PDFTime Analysis FormThis form is used when claiming FECA compensation on an intermittent basis or LBB.
Form CA-16
This form is only available electronically to the WCC and authorized managers.		Authorization for Examination and/or TreatmentUsed to authorize initial medical treatment for traumatic injury cases only. Allows initial payment of medical bills by the DOL OWCP. The employee’s manager must request a copy of Form CA-16 from the WCC for use. This form is only authorized to be issued within seven calendar days from the date of injury.
Form CA-17 PDFDuty Status ReportProvided to the employee by the manager to document the employee’s duty status (i.e., total disability, return to work with restrictions or release to full duty). The left side of the form must be initially completed by management.
Form CA-20 PDFAttending Physician’s ReportCompleted by the attending physician to provide supporting medical documentation for the injury or illness. The employee asks the physician to complete this form. Form CA-20 is always included with the Form CA-7.
Form CA-35 (A-H) PDFEvidence Required in Support of a Claim for Occupational DiseaseProvides information needed by the DOL OWCP to adjudicate occupational disease and illness claims.
OWCP-1500 PDF or HCFA-1500 (CMS-1500) PDFHealth Insurance Claim FormUsed to request payment for medical bills. All physician bills not directly related to a hospital stay must be submitted on the OWCP-1500 Form.
Form OWCP-04 PDFUniform BillingRequired to reimburse health care providers for services rendered to injured employees covered under the FECA.
Form OWCP-915 PDFClaim for Medical ReimbursementUsed to claim reimbursement for out-of-pocket medical expenses.
Form OWCP-957A PDFMedical Travel Refund RequestUsed to claim reimbursement for medically related travel covered under the FECA.
Form OWCP-957B PDFMedical Travel Refund Request - ExpensesUsed to claim expenses for medically related travel covered under the FECA.
SF-1199A PDFDirect Deposit Sign-up FormUsed to authorize direct deposit of compensation payments.