This IRM provides policy and guidance on the weekly and daily scheduling of work, holidays, administrative leave and administrative dismissals, standard work schedules and alternative work schedules (AWS). Read and interpret this guidance in accordance with applicable laws, governmentwide regulations, the U.S. Department of the Treasury (hereafter referred to as “Treasury”), Human Capital Issuance System directives and orders, Comptroller General (CG) and U.S. Office of Personnel Management (OPM) decisions, and other sources as applicable.

Laws: Title 5, United States Code (USC), Government Organization and Employees, at United States Code:

Regulations: Title 5, Code of Federal Regulations (CFR) at:

Executive Orders (EO):

OPM Compensation Policy Memorandums (CPM):

Treasury Order: 102-01, Delegation of Authority Concerning Personnel Management, at Treasury Order 102-01.

Delegations of Authority:

Treasury Human Capital Issuance System (HCIS):

Other:

The IRS Human Capital Officer is the executive responsible for this IRM and overall IRS policy for hours of duty.

The HCO Director of Policy Office is responsible for developing, updating and publishing the content in this IRM.

The HCO Director of Labor and Employee Relations and Negotiations (LERN) Division, Field Operations Office, provides guidance to managers in areas such as grievances, discipline, adverse actions and performance cases, and advises on contractual obligations with the National Treasury Employees Union (NTEU). LERN Field Operations specialists assist managers with the challenges of balancing the needs of employees with the accomplishment of mission-critical work. To request a specialist’s help, submit a request at IRS Service Central at IRWorks or call the LERN Support Gate at 1-866-743-5748, option 1, then option 6, Monday through Friday, 7 a.m. to 7 p.m. Central Time.

The HCO Director of HR Shared Services (HRSS) Division provides systems, tools and related instructions to employees to properly record their tours of duty (TOD), work schedules, leave and holidays in the time and attendance (T&A) system and on official source documents from which employees are paid (i.e., T&A documents).

The Director of Office of Continuity Operations is responsible for directing IRS activities in critical emergencies and ensuring business continuity plans are in place and followed during incidents. The senior continuity representatives (SCR) are responsible for issuing office operating status announcements and dismissing employees for short periods due to severe weather or other emergency conditions.

A manager has the fundamental responsibility to ensure government resources are used efficiently and effectively, with minimum potential for waste, fraud and mismanagement. As such, a manager must administer hours of duty policies with integrity and in compliance with applicable laws, regulations and policies. A manager’s responsibilities include:

An employee must observe designated duty hours and comply with hours of duty rules, regulations and established business procedures. An employee’s responsibilities include:

This IRM provides policy guidance on hours of duty for the IRS. During review and publishing, sections are revised, added or removed based in part on statutory and/or regulatory changes and based on feedback from customers and program owners. The HCO plays an integral role in program management, review and effectiveness by:

The HCO Policy Office collaborates with other HCO organizations and business unit stakeholders to increase awareness and understanding of IRS hours of duty policies.

The following activities help ensure success:

Administrative dismissal - A release of an employee from work when (1) normal operations of an establishment are interrupted by events beyond the control of management or employees or (2) for managerial reasons, the closing of an establishment or portions thereof is required for short periods.

Administrative leave - An administratively authorized absence from duty without a loss of or reduction in: (1) pay; (2) leave to which an employee is otherwise entitled under law; or (3) credit for time or service; and that is not authorized under any other provision of law. Administrative leave is synonymous with “excused absence,” and the terms are sometimes used interchangeably.

Administrative time - Duty time that is approved for participation in an administrative-type activity that is not part of an employee’s regular job duties (e.g., surveys and attendance at town hall meetings). An employee is in duty status (at work) when on administrative time, and approval of administrative time is generally under the control of the respective business unit.

Administrative workweek - Seven consecutive 24-hour periods, designated within the IRS as beginning at 12:01 a.m. Sunday and ending at 12:00 a.m. midnight Saturday.

Alternative work schedules (AWS) - Work schedules established under 5 USC Chapter 61 that allow an employee to deviate from a standard work schedule. There are two categories of AWS: flexible work schedules (FWS) and compressed work schedules (CWS).

Basic work requirement - The number of hours, excluding overtime hours, which an employee on an AWS is required to work or is required to account for by leave or charging leave, credit hours, holiday hours, compensatory time off or time off as an award. A full-time AWS employee has a biweekly basic work requirement of 80 hours, and a part-time AWS employee has a biweekly basic work requirement of 32-64 hours.

Basic workweek - Days and hours within an administrative workweek that an employee is regularly scheduled to work. The standard basic workweek throughout the IRS consists of five consecutive eight-hour workdays, Monday through Friday, in each administrative workweek (5 CFR 610.111(a)(1)). Standard work schedules have a “basic workweek,” and AWS have a “basic work requirement.”

Basic workday - Part of the basic workweek or basic work requirement and typically eight hours, but it may be longer or shorter for certain days under AWS or for part-time employees. Also referred to as a “workday” throughout this IRM.

Break - A short rest period (not to exceed 15 minutes), with pay, taken during the basic workday during which an employee is permitted to interrupt work for the relief of fatigue.

Compressed work schedules (CWS) - A category of AWS that consists of fixed work schedules where, for a full-time employee, the 80-hour biweekly basic work requirement is completed in fewer than 10 workdays (e.g., 5/4-9 and 4/10). In the case of a part-time employee, the biweekly basic work requirement is completed in fewer than 10 workdays and requires the employee to work more than eight hours on at least one day.

Computer downtime - A period of time that an employee cannot perform their regular work due to IRS computer failure or other IRS computer-related issues, including patch failures, hard drive crashes, corrupt bootup, Information Technology (IT) help desk waits/assistance, onsite IT repairs, troubleshooting, booting/rebooting lag time, etc.

Core hours - The time period during the workday, workweek or pay period (PP) that an employee on FWS is required to be present for work or to account for by charging paid time off (e.g., paid leave, previously earned credit hours or compensatory time off, or time off award hours), unpaid leave or holiday hours.

Credit hours - Any hours within an FWS that an employee elects to work in excess of an employee's basic work requirement, with managerial approval, to vary the length of a workweek or another workday.

Day shift - A shift with start and stop times between 6 a.m. and 6 p.m.

Daylight Saving Time - Time as adjusted to achieve longer evening daylight in summer by setting the clocks an hour ahead of the standard time.

Excused absence - An authorized absence from duty without loss of pay or charge to leave to which an employee is otherwise entitled under law. Excused absence is synonymous with “administrative leave,” and the terms are used interchangeably.

Executive Misconduct Unit (EMU) - The organization responsible for processing conduct and performance-related matters involving high-level personnel (i.e., executives under the Senior Executive Service (SES), senior level (also known as senior advisors), and administratively determined pay systems, senior managers under the IRS Payband System (IR) at the IR-01 level; frontline managers at the IR-03 level; and nonbargaining unit (NBU) employees under the General Schedule (GS) at the GS-15 level.

Flexible time band (flexible hours) - The range of time within which an employee on FWS must choose their start and stop times and may request to earn credit hours consistent with the duties and requirements of their position. For most day shift employees on FWS, the flexible time band is from 6 a.m. to 8:30 p.m. Refer to Article 23 and Exhibits 23-1 through 23-4 in the National Agreement for limited exceptions as well as flexible time bands for swing and night shift employees.

Flexible work schedules (FWS) - A category of AWS that consists of workdays with core hours and flexible hours. Core hours are the designated period of the day when an employee must be at work. Flexible hours are the part of the workday when an employee may (within limits or “bands”) choose their time of arrival and departure.

Full-time employee - An employee who is regularly scheduled to work 40 hours in a week on the days specified in the basic workweek or, employee on AWS , who is regularly scheduled to work 80 hours in a PP on the days specified within the PP.

Intermittent employee - An employee who has no regularly assigned work schedule and no prescheduled TOD. Intermittent employment is appropriate only when the nature of the work is sporadic and unpredictable, such that a TOD cannot be regularly scheduled in advance.

Irregular or occasional overtime work - Overtime work that is officially ordered or approved and is not part of an employee’s regularly scheduled administrative workweek.

Leave year - The period that begins on the first day of the first pay period commencing on or after January 1 of the given leave year and ends on the day before the first day of the next leave year.

Lunch (or meal) period - An approved period of time in a nonpay and nonwork status that interrupts a basic workday (or interrupts a period of overtime work) for the purpose of permitting an employee to eat or engage in permitted personal activities.

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

Paid time off - A period of time that an employee is on an approved paid absence from work. It includes paid leave, previously earned credit hours or compensatory time off, and time off award hours.

Part-time employee - An employee who is regularly scheduled to work from 16 to 32 hours a week (or from 32 to 64 hours per PP for an employee on AWS) per 5 USC 3401. A part-time seasonal employee is also included under 5 USC 3401 requirements. Note that there are limited exceptions to the general definition of part-time employment in 5 CFR 340.202 and 5 USC 3402(a)(3). For additional information regarding part-time employment, including job sharing, refer to IRM 6.340.1, Other Than Full-Time Career Employment (Part-Time, Seasonal, and Intermittent).

Regular overtime work - Overtime work that is officially ordered or approved in writing and part of an employee’s regularly scheduled administrative workweek (i.e., scheduled and approved prior to the workweek).

Regular work schedule - A type of standard work schedule (non-AWS) sometimes referred to as a straight-eight or 5/8 work schedule. An employee’s TOD each day is the same. It includes a basic workweek for a full-time employee of eight hours per day, and 40 hours per week, over five workdays, generally Monday through Friday, with two consecutive nonwork days.

Regularly scheduled work - Work that is scheduled in advance of an administrative workweek.

Seasonal employee - An employee who is employed for one or more seasons each calendar year (CY) and retained on the rolls in nonpay status (i.e., furlough) between seasons. A seasonal employee is released to nonpay status and recalled to duty in accordance with preestablished conditions of employment. A seasonal employee may be full-time, part-time or intermittent. For additional information regarding seasonal employment, refer to IRM 6.340.1, Other Than Full-Time Career Employment (Part-Time, Seasonal, and Intermittent).

Staggered work schedule - A type of standard work schedule (non-AWS) that includes a basic workweek for a full-time employee of eight hours per day and 40 hours per week, over five workdays, generally Monday through Friday, with two consecutive nonwork days. It allows an employee to have different preset start times each day.

Standard work schedule - A non-AWS that can be either a regular work schedule or a staggered work schedule. Standard work schedules require a full-time employee to work eight hours per day and 40 hours per week, over five workdays, generally Monday through Friday, with two consecutive nonwork days. An employee on a standard work schedule is not eligible to earn credit hours.

Swing shift - A shift with a combination of day shift and night shift hours, with start and stop times as established by management.

Tour of duty (TOD) - Identifies the hours during the day (a daily TOD) and the days of an administrative workweek (a weekly TOD) an employee is regularly scheduled to work (i.e., that constitute an employee's regularly scheduled administrative workweek).

The table lists commonly used acronyms and their definitions:

The IRS Source, Timekeeping and Leave webpage, at Timekeeping and Leave.

Integrated Talent Management (ITM) Courses, at ITM Homepage, including:

SHOTs Video Library:

The AWS Guidance Document, at: Work Schedules.

The OPM Work Schedules webpage, at OPM Work Schedules, which contains additional information regarding FWS and CWS, including specific guidance on credit hours and Sunday premium pay.

OPM Fact Sheet: Maxiflex Work Schedules, at OPM Fact Sheet: Maxiflex Work Schedules.

OPM Fact Sheet: Federal Holidays - Work Schedules and Pay, at OPM Fact Sheet: Federal Holidays.

OPM Fact Sheet: 5 Days of Excused Absence for Employees Returning from Active Military Duty, at OPM Fact Sheet: 5 Days of Excused Absence for Employees Returning from Active Military Duty.

The Organization Function Program (OFP) Leave Codes webpage at OFP Leave Codes webpage.

IRM 6.630.2, Absence and Leave for Military-Related Reasons.

IRM 6.630.4, Administrative Leave, Investigative Leave, Notice Leave, and Weather and Safety Leave.

IRM 6.630.5, Leave Flexibilities for Birth, Adoption, Foster Care, or Child Bereavement.

IRM 6.550.2, Premium Pay Under Title 5 and the Fair Labor Standards Act (FLSA) and Compensatory Time Off for Travel.

IRM 6.800.4, Lactation Program.

Document 11678, National Agreement - Internal Revenue Service and National Treasury Employees Union.

Document 11678-B, 2025 Addendum to the 2022 National Agreement.

An employee's TOD must be scheduled so that it corresponds with the employee’s actual work requirements (per 5 CFR 610.121(b)(1)).

An employee’s TOD must be documented on the official T&A system record (or other official record-keeping document) and made a matter of record. If the TOD establishes entitlement to night pay and/or Sunday premium pay, the T&A system record must be notated accordingly (per 5 CFR 610.121(b)(2)).

Regular overtime: If applicable, the TOD must specify, by calendar day and number of hours each day, overtime that is a part of an employee’s regularly scheduled administrative workweek (i.e., scheduled in advance). (Refer to 5 CFR 610.111(a)(2).) Regularly scheduled overtime is planned and recorded in increments of 15 minutes. Compensation for regular overtime is referenced in IRM 6.550.2, Premium Pay Under Title 5 and the Fair Labor Standards Act (FLSA) and Compensatory Time Off for Travel; the 5 CFR 550, Subpart A, for FLSA exempt (not covered) employees; and the 5 CFR 551, Subpart E, for FLSA nonexempt (covered) employees.

Irregular, or occasional, overtime: At various times, a manager may identify the need to perform overtime work that cannot be approved in advance of the administrative workweek due to operational emergencies or for other compelling reasons. This is defined as irregular, or occasional, overtime work, and it is not reflected in the employee’s established TOD. (Refer to 5 CFR 550.103.) Compensation for irregular, or occasional, overtime is referenced in IRM 6.550.2 and the 5 CFR 550, Subpart A, for FLSA exempt (not covered) employees.

Part-time employees: The TOD of a part-time employee must be annotated on the Standard Form 50 (SF-50), Notification of Personnel Action.

Daylight saving time is observed in those geographic areas where it is in effect. An employee working a TOD affected by the loss or addition of the extra hour needs to complete their workday as follows:

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

Per IRM 6.340.1, Other Than Full-Time Career Employment (Part-time, Seasonal, and Intermittent), for a part-time employee, a change in the number of part-time work hours that is effective for more than two consecutive PPs must be documented on SF-50, Notification of Personnel Action.

For additional information, including changing from one type of employment to another, possible adverse action or reduction-in-force procedures, etc., consult with the servicing employment office or refer to IRM 6.340.1. For BU employees, consult Article 22 of the National Agreement.

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

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

An employee who is not eligible for overtime may be granted compensatory time off for travel that is directed by their manager. For information regarding the requirements and policy, as well as other official travel time issues, refer to the IRS policy for premium pay in IRM 6.550.2, Premium Pay Under Title 5 and the Fair Labor Standards Act (FLSA) and Compensatory Time Off for Travel, and the 5 CFR 550, Subpart N.

When an employee travels on a regular workday, and the travel requires fewer hours than are in the employee's TOD hours for the day, the employee must fulfill the remainder of their basic workweek or basic work requirement for that day by completing assigned work and/or charging paid time off or unpaid leave.

The lunch or meal period is an approved period of time (normally 30, 45 or 60 minutes) in a nonpay and nonwork status that interrupts the basic workday (or interrupts a period of overtime work) and enables an employee to eat or engage in permitted personal activities. An example for exceeding a 60-minute unpaid lunch or meal period might be for an employee who is requesting a variation to their TOD for educational purposes (see IRM 6.610.1.2.4.3). Lunch or meal period schedules may vary by office based upon work requirements and the availability and convenience of eating establishments. A lunch or meal period is typically scheduled approximately midway through an employee’s workday and may not be scheduled or taken at the beginning or end of an employee’s workday.

A break is a short rest period (not to exceed 15 minutes) with pay taken during the basic workday when an employee is permitted to interrupt work for the relief of fatigue. For BU employees, breaks are subject to provisions stated in Article 28 of the National Agreement.

Breaks, and lunch or meal periods, may not be aggregated or used to shorten or otherwise change an employee’s TOD. As such, breaks and/or lunch or meal periods may not be authorized at the beginning or end of an employee’s TOD.

Combining a lunch or meal period with authorized paid breaks is prohibited. An employee may not extend a lunch or meal period by taking a break prior to or immediately following the lunch or meal period because the break is considered part of their compensable workday (CG B-190011).

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

For an employee of the IRS, holidays will be identified and determined as provided by 5 USC 6103 and 6104, Executive Order 11582, and 5 CFR Part 610, Subpart B. The following link provides a listing by year of designated federal holidays: OPM List of Federal Holidays. State and local holidays (e.g., Emancipation Day (April 16) in Washington, DC) are not holidays within the meaning of 5 USC 6103.

A full-time employee who is not required to work on a holiday receives their rate of basic pay for the applicable number of holiday hours, as follows:

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

An intermittent employee does not have a regularly scheduled TOD and is not entitled to pay for the holiday.

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

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

Under 5 USC 6103(c), Inauguration Day is a legal public holiday only for an employee who is working in the Inauguration Day area on that day, including Washington, DC; Montgomery or Prince George’s counties in Maryland; Arlington or Fairfax counties in Virginia; and the cities of Alexandria or Falls Church in Virginia. The city of Fairfax is considered part of Fairfax County for this purpose (CG B-217779). When Inauguration Day falls on another legal public holiday (such as the birthday of Martin Luther King Jr.), the holidays are observed concurrently. The Inauguration Day holiday is administered differently than other federal holidays. Employees who are not regularly scheduled to work on Inauguration Day are not entitled to an ILOH. The Inauguration Day holiday is limited to employees with a qualifying work connection to the designated geographic area as follows:

For guidance regarding pay for work performed on a holiday, refer to IRM 6.550.2, Premium Pay Under Title 5 and the Fair Labor Standards Act (FLSA) and Compensatory Time Off for Travel, and 5 CFR 550, Subpart A.

Delegation Order 6-7, Temporary Office Closures Due to Inclement Weather, Imminent Health and Safety Issues, or Other Emergency Situations, at IRM 1.2.2.7.6, establishes that SCR/Commissioner Representatives and executives serving as SCRs have the delegated authority to close offices and dismiss employees for short periods due to severe weather or other emergency conditions.

Delegation Order 6-12, Absence and Leave, at IRM 1.2.2.7.9, establishes the delegated authority to approve brief absences from duty without loss of pay or charge to leave (i.e., to approve administrative leave).

Due to emergency conditions such as severe weather, power outages or other health and safety issues, an SCR (or other authorized official) may declare an office open with a delayed arrival time, open with the option for unscheduled telework or unscheduled leave, open with an early departure, or closed for an entire day. Dismissal and closure policies (including for weather and safety leave) are found in IRM 6.630.4.5, Weather and Safety Leave. In addition, refer to the IRS Dismissal and Closure Procedures, which consolidates the IRM and National Agreement provisions and provide comprehensive information for these situations (including telework requirements).

Per 5 USC 6329a, administrative leave is permitted, at an agency’s discretion but subject to statutory and regulatory requirements, when an agency determines that no other paid leave is authorized under any other law. Because regulations to implement 5 USC 6329a are not yet published, IRS policies for administrative leave continue to align with 5 CFR 610, subpart C, and remain in this IRM 6.610.1. Upon issuance of OPM final regulations to implement 5 USC 6329a, IRS policies for administrative leave will be updated to align with those regulations, including the establishment of the 80-hour per CY limit (per employee) prescribed in 5 USC 6329a. IRS policies on administrative leave will also be migrated from IRM 6.610.1 to IRM 6.630.4 Administrative Leave, Investigative Leave, Notice Leave, and Weather and Safety. Note: Policy changes will not apply to BU employees until bargaining obligations, if required by law, are met.

Administrative leave may be granted as outlined in the IRS policies below. There is no authority for a manager to grant administrative leave beyond what is provided for in IRS policy.

These policies may be supplemented by issuance of an administrative order from Treasury, the Commissioner of Internal Revenue, or their designee. Refer to 5 CFR 610.305, Treasury Order 102-01 and IRM 1.2.2.2.20 for more information.

An employee who is requesting administrative leave for a period they would be required to work is expected to make the request in advance and must provide appropriate documentation to their manager supporting the absence. Administrative leave must be properly recorded in the T&A system.

The manager is expected to review a request for administrative leave for adherence to IRS policies and must retain records in accordance with IRM 1.15, Records and Information Management, and Document 12829, General Records Schedule. The manager must ensure proper recording of administrative leave when approving an employee’s T&A record.

The federal government encourages and facilitates civic participation by reducing barriers for federal employees interested in participating in the democratic process.

Subject to the additional considerations outlined in IRM 6.610.1.3.4(3), a manager should grant administrative leave to an employee for the purpose of in-person voting (including early voting) or for volunteering to serve as a nonpartisan poll worker or nonpartisan observer, as follows:

Administrative leave granted for voting-related activities is subject to the following additional considerations:

An employee’s request for administrative leave should contain the following information:

The up-to-four hours of administrative leave per CY permitted for volunteering as a nonpartisan poll worker/observer is in addition to the eight hours per CY an employee may be granted for other volunteer activities under IRM 6.610.1.3.11.

An employee who volunteers to donate blood and/or blood derivatives (e.g., platelets) without compensation to the American Red Cross or to other blood banks, or who responds to calls for blood donation, may be granted administrative leave for reasonable travel time to and from the donation site, for the time it takes to give blood, and for up to four hours for recuperation. Administrative leave is only granted for time that coincides with the employee's normal TOD. Additional considerations are as follows:

According to the American Red Cross, whole blood may be donated once every 56 days and aphaeresis donations may be made more frequently. Granting administrative leave for such donations is discretionary, subject to workload considerations.

Administrative leave approved for blood donation is posted to T&A system OFP code 990-59568, Administrative Leave - Blood Donation.

An employee in a work status will be granted administrative leave when they are required to take a test, assessment, interview or other evaluative process because of applying for a position under an internal or external IRS vacancy announcement (to include travel time). Scheduling of the time must be approved by the manager and is subject to workload considerations.

A part-time employee not scheduled to work at the time of an examination, a seasonal employee in nonwork status, or an intermittent employee is not authorized administrative leave.

An employee who is applying for a position outside of the IRS is not eligible for administrative leave. However, upon request, the employee may be approved to use annual leave, LWOP or other paid time off.

An employee required by the IRS to undergo a medical examination or testing remains in a duty status (is not on administrative leave) during the time needed for such purpose.

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

Administrative leave approved for this purpose is posted to T&A system OFP code 990-59574, Administrative Leave - Examinations.

It is in the best interest of the IRS for employees to attain professional certifications in their occupational field as they add to the technical expertise and professional stature of our employees.

Internal revenue agents, criminal investigators, estate tax examiners, appellate auditors, estate tax attorneys, revenue officers, tax compliance officers, appeals officers, tax law specialists, accountants, engineers, real estate appraisers and HCO human resources specialists may be granted administrative leave to sit for the examination/certification process for admission to the bar, certified public accountant license, certified employee benefit specialist certification, certified management accountant certification, certified internal auditor certification, certified government financial manager certification, state-certified general appraiser certification, professional engineer’s license, or membership as a associate or fellow in the American Society of Pension Professionals and Actuaries. Employees may be excused up to four times, if necessary, to attain professional certifications in their occupational field. The administrative leave includes travel time on the day of the examination and, if applicable, time to appear at an oral interview required as a prerequisite to being sworn in or licensed in the profession.

The IRS recognizes the need for excellence and technical efficiency in the computer field, and therefore, administrative leave may also be granted for specialized professional examinations in the computer field.

Requests should include whether this is the first, second, third or fourth attempt to obtain certification. This administrative leave is posted to T&A system OFP code 990-59574, Administrative Leave - Examinations.

An employee will be granted administrative leave to attend a tax audit or to attend a discussion of their own tax affairs with a member of the Treasury Inspector General for Tax Administration or other authorized management official. The audit may be required as a condition of employment, may result from an investigation or may be a routine tax audit.

An employee may not be granted administrative leave to prepare for an examination or audit.

Additional information may be found in IRM 4.2.6.5, Employee Interview Procedures.

Administrative leave approved for attendance at tax audits or discussions is posted to T&A system OFP code 990-59566, Administrative Leave - Miscellaneous.

An employee may be granted up to 16 hours of administrative leave per CY to attend an employee organization or employee resource group (ERG) meeting or conference.

Approval of administrative leave for attendance at an employee organization or ERG conference, convention, seminar or meeting may be authorized only when all the following criteria are met:

This administrative leave is included in the 16-hour per CY limit a manager can approve for career learning plan (CLP) and self-directed training activities under IRM 6.610.1.3.12.

Approval of administrative leave for attendance at these events must be done consistently. For more information, refer to the Equity, Diversity and Inclusion (EDI) website at EDI Homepage, the employee organization and ERG policy at EO-ERG Policy and IRM 6.610.1.3.12.

Requests should include relevant information (e.g., date, time, number of hours and how the meeting/conference meets the approval criteria). Administrative leave approved for this purpose is posted to T&A system OFP code 990-59564, Administrative Leave - Career Learning Plan and Self-directed Training.

Administrative leave may be granted, at management discretion, only when an employee is authorized relocation (moving) expenses by the IRS as outlined below:

Requests should include relevant information (e.g., date, time, number of hours requested and type of relocation activity). Administrative leave approved for relocation activities is posted to T&A system OFP code 990-59573, Administrative Leave - Relocation.

An employee who is relocating but has not been authorized moving expenses is not eligible for administrative leave and may request annual leave, other paid time off or LWOP if they need to conduct relocation activities during work hours.

Additional information is available in IRM 1.32.12, IRS Relocation Travel Guide.

In conjunction with presidential and OPM memoranda, IRS recognizes and values the volunteer spirit in which employees donate their personal time and efforts for the benefit of others. To support those efforts and encourage participation in volunteer activities, IRS provides considerable flexibilities. These include requesting annual leave, LWOP, other paid time off or, to a limited degree, administrative leave.

An employee may be permitted up to eight hours of administrative leave per CY to volunteer their time to legitimate public service organizations. Requests are approved by the second-level approval authority or higher, as determined by each business unit. (Refer to IRM 1.2.2.7.9, Delegation Order 6-12, Absence and Leave.)

Administrative leave for volunteer activities is approved under very limited circumstances and in accordance with all of the following:

Potentially appropriate public service organizations for this purpose include:

A national president/IRS head of employee organization or ERG is permitted to use this administrative leave to carry out leadership responsibilities for their respective employee organization or ERG. However, the total administrative leave for volunteer activities may not exceed eight hours in a CY. Information regarding employee organizations and ERGs is contained on the EDI website at EDI Homepage. This authority does not extend to a regional or chapter president.

Administrative leave is not granted for Combined Federal Campaign (CFC) activities. Rather, time spent by an employee (including CFC loaned executive duties) on activities in support of running the CFC program is posted to an administrative time (duty time) OFP code in accordance with business unit practices.

Requests for administrative leave for volunteer activities are approved by the second-level approval authority or higher, as determined by each business unit per IRM 1.2.2.7.9, Delegation Order 6-12, Absence and Leave.

Note that this administrative leave is in addition to the four hours per CY an employee may be granted for volunteering to serve as a nonpartisan poll worker/observer, a separate authority under IRM 6.610.1.3.3, Voting.

Requests should include relevant information (e.g., date, time, number of hours, type of unpaid volunteer activity and name of the organization). Administrative leave for volunteer activities is posted to T&A system OFP code 990-59563, Administrative Leave - Volunteer Activities.

An employee on an approved CLP may be granted up to 16 hours of administrative leave per CY to participate in self-directed training or developmental activities related to their current or prospective job duties. These 16 hours of administrative leave may include time to attend employee development opportunities presented at employee organization or ERG conferences, seminars, conventions and meetings. Refer to IRM 6.610.1.3.9, Meetings and Conferences.

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

Requests should include relevant information (e.g., date, time, number of hours and type of CLP or self-directed training activity). Administrative leave approved for this purpose is posted to T&A system OFP code 990-59564, Administrative Leave - Career Learning Plan and Self-Directed Training.

An employee who sustains work-related injuries that cause an absence from work is generally granted administrative leave on the day of the accident to seek medical attention and for documented disability purposes.

The Federal Employees' Compensation Act provides that an injured employee’s regular pay may be continued for a period not to exceed 45 calendar days for absences due to a work-related disability and/or to seek medical treatment immediately following the injury. This is called continuation of pay (COP), and COP starts the first day of absence following the date of injury, unless the injury occurs prior to an employee's TOD, in which case COP is charged on the date of injury. For additional information regarding COP and other matters relative to job-related injuries, refer to IRM 6.800.1, Employee Benefits, Workers’ Compensation Program.

Administrative leave is only authorized for the day of the reported injury and is posted to T&A system OFP code 990-59566, Administrative Leave - Miscellaneous.

A federal civilian employee who is called to active duty in support of the Overseas Contingency Operations (OCO) (formerly the Global War on Terrorism) is entitled to five days of excused absence upon their return from active duty. This entitlement was granted through presidential memorandum at Return of Activated Military Members to Federal Civilian Employment. Detailed information regarding the requirements and procedures may be found on OPM's website at Fact Sheet: 5 Days of Excused Absence for Employees Returning from Active Military Duty. For additional information, refer to IRM 6.630.2, Absence and Leave for Military-Related Reasons.

Requests should include relevant information (e.g., date, time and number of hours requested as well as supporting documentation to support eligibility). Administrative leave for this purpose is posted to T&A system OFP code 990-59566, Administrative Leave - Miscellaneous.

This section applies to all IRS employees except intermittent employees, individuals serving a probationary/trial period, individuals on a temporary/term appointment, contractors and employees of the Office of Chief Counsel.

When a disciplinary or adverse action is proposed (e.g., to suspend, indefinitely suspend or remove an employee), the employee is normally in a duty status during the advance-notice period. However, there may be rare situations where management determines the employee’s continued presence in the workplace during the advance-notice period may:

Alternatives to using conduct-related administrative leave, such as voluntary leave and alternative work assignments (location and/or duties), must be considered. (Refer to IRM 6.752.2, Adverse Actions). Employees may request voluntary leave, where appropriate, as an alternative to conduct-related administrative leave. (Refer to IRM 6.630.1, Absence and Leave, for annual leave, sick leave or LWOP information.)

A notification of conduct-related administrative leave must be confirmed in a memorandum to the employee. Additionally, for employees being placed on conduct-related administrative leave for more than 40 hours, managers must complete Form 14567, Conduct-Related Administrative Leave Case Summary, within one workday following the administrative leave approval, as set forth in IRM 6.610.1.3.15.1.

Administrative leave is not a substitute for proposing and carrying out a disciplinary or adverse action. Management is expected to quickly address the misconduct by proposing a disciplinary or adverse action, as appropriate.

Employees can direct questions about this policy through their management chain.

Managers must contact a LERN specialist for support and guidance. Refer to IRM 6.610.1.1.3 for contact information.

Conduct-related administrative leave is posted to T&A system OFP code 990-59561, Administrative Leave/Conduct.

Computer downtime includes periods of time an employee cannot perform their regular work due to IRS computer failure or other IRS computer-related issues, including patch failures, hard drive crashes, corrupt bootup, IT help desk waits/assistance, onsite IT repairs, troubleshooting, booting/rebooting lag time, etc.

An employee who is unable to use their computer for personal reasons such as changing internet providers, failure to pay for internet services, etc., is generally expected to use their own leave (e.g., annual) or other paid time off (such as previously earned credit hours or compensatory time) if unable to work.

An employee who experiences IRS computer downtime is expected to contact their manager as soon as practical for further instructions.

A power outage is a short- or long-term state of electric power loss in a given area. It can affect a single house (e.g., telework site), building or entire city depending on the extent of the damage or cause of outage.

IRS offers its employees administrative leave or administrative time (duty time) to participate in work-life programs and other activities as outlined below.

There are two types of standard work schedules: regular work schedules (refer to IRM 6.610.1.1.6(29)) and staggered work schedules (refer to IRM 6.610.1.1.6(32)).

Employees on standard work schedules are not eligible to earn or use credit hours.

Under authority granted by the Federal Employees Flexible and Compressed Work Schedules Act of 1982, the IRS implemented the AWS Program. Within limits, these schedules allow an employee to deviate from standard work schedules by opting for an FWS or a CWS where permitted.

Organizations are encouraged to use these AWS to the extent that they are feasible and cost effective and where operational requirements will permit.

Per 5 CFR 550.121, night work is regularly scheduled work performed by an employee between the hours of 6 p.m. and 6 a.m. An employee who performs regularly scheduled night work is entitled to a differential of 10% of their rate of basic pay.

Subject to management approval, AWS are available to full-time (80 hours per PP) and part-time (32-64 hours per PP) employees on all shifts (day, swing and night) with start times for most day shift employees between 6-9:30 a.m.

To participate in AWS, an employee must have been assigned a current annual rating of record of "Fully Successful" (or "Met," for managers, management officials, etc.) or higher. An employee without a rating of record is considered "Fully Successful" or "Met." If an NBU employee has been assigned a current rating of record of less than "Fully Successful" or "Met," their manager may remove the employee from their current AWS. For BU employees, removals from AWS are subject to the provisions in Article 23 of the National Agreement.

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

Telework employees have access to the same work schedules as non-telework employees, and they are subject to the same eligibility and participation rules. Refer to IRM 6.800.2, IRS Telework Program.