This IRM provides policy and guidance for all absence and leave subjects at IRS except for: military-related reasons (see IRM 6.630.2, Absence and Leave for Military-Related Reasons); parental leave options for birth, adoption, and/or foster care of a child, and additional flexibilities for family purposes (see IRM 6.630.5, Leave and Flexibilities for Birth, Adoption, Foster Care or Child Bereavement); and administrative leave, investigative leave and weather and safety leave (see IRM 6.630.4, Administrative Leave, Investigative Leave, Notice Leave, and Weather and Safety Leave).

Law: Title 5 USC, Part III, Subpart E, Chapter 63, Leave, at: http://uscode.house.gov/browse.xhtml.

Regulation: Title 5, Code of Federal Regulations (CFR), Part 630, Absence and Leave, at: https://www.ecfr.gov/:

Delegation of Authority:

Other:

Heads of agencies have authority to administer policy governing the federal leave system. Recordation of absence and leave is processed as required by the National Finance Center (NFC), Treasury, and the HCO, Office of HR Operations (OHRO), Human Resources Shared Services (HRSS).

The IRS Human Capital Officer is the executive responsible for this IRM and overall Servicewide policy for absence and leave.

The P&A office is responsible for developing and publishing content in this IRM.

The HRSS office is responsible for providing systems, tools, and all related instructions to employees to accomplish proper recordation of absence and leave on official source documents from which an employee is paid (i.e., time and attendance (T&A) documents). It also administers the Leave Sharing programs, including the Emergency Leave Transfer Program, and health services for IRS employees available through the designated IRS health services provider contract.

The HCO, OHRO, Talent Acquisition (TA) office is responsible for recruitment and hiring. They partner with business units who have permission to credit prior non-federal service for a higher annual leave accrual rate before a prospective employee enters on duty.

The HCO, OHRO, Labor/Employee Relations and Negotiations (LERN), Labor Relations/Employee Relations Field Operations Office, provides guidance and representation to managers in areas such as grievances, discipline, adverse and performance cases, and contractual obligations with the National Treasury Employees Union (NTEU).

All managers are responsible for:

All employees are responsible for:

This IRM provides policy guidance on absence and leave for the IRS. Sections may be revised, added or deleted based in part on this process.

The P&A office develops and issues policies, materials, and programs to increase Servicewide awareness and understanding of absence and leave programs and collaborates with other HCO organizations and Servicewide stakeholders to support education and outreach activities as they relate to absence and leave programs.

Absence Without Leave (AWOL): A nonpay status for any absence from duty not officially and properly authorized.

Advanced Leave: Hours that may be granted to an employee prior to accruing them, upon request, and after submitting supporting documentation, as appropriate.

Annual Leave: Hours accrued for federal service that may be used for vacations, rest and relaxation, and personal business or emergencies.

Annual Leave Accrual Credit: A management recruitment tool that provides credit for service that would otherwise not be creditable toward the annual leave accrual rate when recruiting a new employee.

Bone Marrow and Organ Donor Leave: Hours that may be granted to an employee without loss of pay or leave for the time necessary to serve as a bone marrow and/or organ donor.

Court Leave: Hours granted without loss of pay or leave during a period of absence when summoned, in connection with a judicial proceeding, by a court.

Excused Absence (Administrative Leave): Hours of leave granted 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.

Family and Medical Leave Act (FMLA): A law that entitles most employees to up to 12 workweeks of unpaid leave during any 12-month period for certain family and medical needs.

Home Leave for Employees Working Outside of the United States: Hours earned following completion of federal service performed outside of the United States, Puerto Rico, or a territory or possession of the United States.

Leave Sharing Program: Consists of three benefit programs, to include the Voluntary Leave Bank Program, Voluntary Leave Transfer Program, and Emergency Leave Transfer Program. Leave sharing permits employees who do not have available paid leave to use donated annual leave when they have a personal or family medical emergency, or are affected by a major disaster or emergency declared by the President that results in severe adverse effects for a substantial number of employees.

Leave Without Pay: A temporary nonpay status and absence from duty, which may affect an employee’s entitlement to or eligibility for certain federal benefits.

Leave Year: A leave year begins on the first day of the first full biweekly pay period in a calendar year. A leave year ends on the day immediately before the first day of the first full biweekly pay period in the following calendar year.

Recredit of Leave: Annual and sick leave is recredited when an employee transfers between agencies, returns from military service, or returns to an appointment after a break in service (sick leave only).

Restored Forfeited Annual Leave: Annual leave that was forfeited because it was in excess of the maximum leave ceiling (i.e., 30, 45, or 90 days) due to administrative error, exigency of the public business, or sickness of the employee, may be restored to the employee in a separate leave account.

Sick Leave: A paid absence from duty that an employee is entitled to use for personal medical needs, family care or bereavement, care of a family member with a serious health condition or a communicable disease, and adoption-related purposes.

“Use or Lose” Annual Leave: The amount of annual leave that is in excess of the employee’s applicable annual leave ceiling, which must be used by the final day of the leave year to avoid forfeiture.

The IRS Source at: https://irsgov.sharepoint.com/sites/IRSSource

The OPM Pay & Leave Fact Sheets at: https://www.opm.gov/policy-data-oversight/pay-leave/.

IRM 6.630.2, Absence and Leave for Military-Related Reasons, at:http://irm.web.irs.gov/Part6/Chapter630/Section2/IRM6.630.2.aspx

IRM 6.630.5, Leave and Flexibilities for Birth, Adoption, Foster Care or Child Bereavement, at: http://irm.web.irs.gov/Part6/Chapter630/Section5/IRM6.630.5.aspx

Organization Function Program (OFP) Codes at: https://irssource.web.irs.gov/Lists/Timekeeping/DispItemForm.aspx?ID=63

Requests for leave must be submitted in writing per business unit or individual manager requirements and procedures (e.g., Outlook calendar, email, or OPM Form 71, Request for Leave or Approved Absence, at: https://www.opm.gov/forms/OPM-forms). Managers must ensure that an employee’s hours worked and leave taken are accurately documented.

Managers must ensure all supporting documentation is retained in accordance with records retention requirements. For additional information, see IRM 1.15, Records and Information Management, at: http://irm.web.irs.gov/indexes/numerical/default.aspx?partno=1&anchor=#chapter15, and Document 12829, General Records Schedules, at: http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=D&itemb=12829&items=.

"Use or lose" annual leave must be scheduled before the start of the third pay period prior to the end of the leave year (i.e., for a leave year with 26 pay periods, no later than the last day of pay period 22).

Annual leave accrual rates for a full-time employee are established in accordance with 5 USC 6303 and 5 CFR 630, Subpart C:

5 USC 6303(f) provides the following for an employee covered by the Senior Executive Service (SES), Senior Level (SL), and Scientific and Professional (ST), or equivalent pay systems:

Pursuant to 5 USC 6302(c) and 5 CFR 630, Subpart C, a part-time employee accrues annual leave according to the number of hours worked in pay status during each full biweekly pay period:

Per 5 USC 6304(b)(1) and (2), an employee directly recruited or transferred by the IRS, from the United States or its territories or possessions including Puerto Rico, for employment outside the area of recruitment or from which transferred, may accrue 45 days (360 hours) of annual leave. Therefore, an employee:

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

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

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

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

When an employee in the SES, SL, or ST moves to a position outside the SES, SL, or ST, their annual leave ceiling is calculated as in (1) above, based on years of service. Accrued leave from the SES, SL, or ST position remains to the employee’s credit and the maximum ceiling up to 90 days (720 hours) is subject to reduction as detailed in (7) above. As each succeeding year progresses, the annual leave ceiling reduces until it reaches 30 days (240 hours).

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

Pursuant to OPM, under the Postal Reorganization Act of 1970, PL 91-375 as amended, an employee transferring from the U.S. Postal Service (USPS) to IRS may not have their benefits reduced. The employee may transfer a total amount of leave that does not exceed the maximum limitation allowable under the USPS leave system. The amount transferred becomes the employee's annual leave ceiling, which is subject to reduction in accordance with 5 USC 6304(c), until the amount of accrued annual leave equals the maximum allowed by IRS (see (6) above).

Managers and employees are responsible for establishing leave schedules early in the year to ensure the needs of the IRS and employees are met. Because annual vacations are important to maintain health, efficiency, and a balance between work and family life, employees should be encouraged to request annual leave for rest and relaxation purposes.

An employee is responsible for monitoring their use of current and restored annual leave to avoid forfeiture. It is recommended that leave be used in the following sequence prior to pay period 18 of the current leave year:

It is recommended leave be used in the following sequence from pay period 18 through the end of the leave year:

An employee should use all "use or lose" annual leave before any earned compensatory time off (for travel or in lieu of overtime payment). However, the use of annual leave does not change the expiration date of earned compensatory time off. The 26 pay period timeframe for use and the 80-hour maximum earning limits for earned compensatory time off are still in effect. For further information regarding compensatory time off in lieu of overtime payment, see IRM 6.550.2, Premium Pay Under Title 5 and the Fair Labor Standards Act (FLSA) and Compensatory Time Off for Travel, at: http://irm.web.irs.gov/Part6/Chapter550/Section2/IRM6.550.2.aspx.

Please note, credit hours earned by an employee on a flexible work schedule are not a category of leave. Full-time employees may carry forward a maximum of 24 credit hours from pay period to pay period indefinitely. Part-time employees may carry forward a maximum of 25 percent of the hours in their biweekly basic work requirement. For additional information on credit hours see the flexible work schedule section of IRM 6.610.1, IRS Hours of Duty, at: http://irm.web.irs.gov/Part6/Chapter610/Section1/IRM6.610.1.aspx.

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

Per DO 6-12, Absence and Leave, exigency determinations must not be made by any official whose leave would be affected by the decision. When such a conflict occurs, the determinations must be made at the next higher management level. The authority to make exigency determinations is delegated to SES Executives (including those in an acting Director capacity pending OPM confirmation) and Streamlined Critical Pay Executives for an employee within their business unit. This authority may not be redelegated. The authority to approve the correction of administrative errors and determinations that a period of sickness or injury interfered with the use of scheduled annual leave lies with frontline managers. See DO 6-12, at:https://irm.web.irs.gov/imd/del/DOProcessor.aspx?DocID=DO6-12.

As required by 5 CFR 630.308, the annual leave must have been scheduled and approved in writing (e.g., Outlook calendar practices, email exchanges) before the start of the third biweekly pay period prior to the end of the leave year in order to be restored.

An employee on a seasonal work schedule that has been released to nonpay status at the end of the season is not eligible for restoration of forfeited annual leave, because the lack of work which caused the release does not meet the criteria for public exigency.

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

Restored annual leave not used within the established time limitation is forfeited with no further right to restoration. Annual leave forfeited by an employee because they fail or choose not to request, schedule, or use approved leave is not eligible for restoration.

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

Employees must use Form 9202, Request for Restoration of Forfeited Annual Leave, at: http://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=11126, which includes written management approval, to request forfeited annual leave to be restored. The following documentation must be submitted to support the request for restoration:

The manager must retain the approved or disapproved Form 9202 documentation.

Standard Operating Procedure (SOP) 630-01, Restoration of Forfeited Annual Leave, provides additional information and instructions and may be found at: https://irsgov.sharepoint.com/sites/HCO/SitePages/Standard-Operating-Procedures.aspx.

The Director of OPM may deem a specific national emergency declared by the President under the National Emergencies Act (50 U.S.C. 1601, et seq.) to be an exigency of the public business for the purpose of restoring forfeited annual leave under 5 U.S.C. 6304(d)(1)(B) and will notify agencies in writing when this decision is made.

Employees who cannot use their “use or lose” annual leave because of their work to support the nation during a national emergency, will have their "use or lose" annual leave deemed to have been scheduled in advance and subject to leave restoration.

Per 5 CFR 630.310, once the Director of OPM has issued a notification to agencies under paragraph (1) above, the agency head, or designee, must perform the following actions (as long as their own leave is not affected by the decision):

The agency head, or designee, must continually monitor the agency response to the national emergency and determine whether the services of each identified employee, or group of employees, continue to be essential for the response to the emergency, and fix a termination date of the exigency of the public business for each identified employee, or group of employees. The exigency of the public business must be terminated on the date one of the following events occurs, whichever is earliest, including when:

The exigency terminates on the day that is 12 months after the national emergency is declared. The agency head, or designee, may extend this deadline annually by an additional 12 months, but, under no circumstances may IRS grant more than two 12-month extensions in connection with any national emergency (i.e., the extensions may not exceed a maximum of three years from the initial date of the particular declared emergency). However, 5 CFR Part 630.309, Time limit for use of restored annual leave—extended exigency of the public business, may apply in the case of an extended exigency.

In order to qualify for restoration of "use or lose" annual leave for this purpose, an employee must have:

For a full-time employee designated as essential during a national emergency, restored forfeited "use or lose" annual leave totaling 416 hours or less must be scheduled and used by the end of the leave year in progress two years after the exigency termination date. This period will be extended by one leave year for each additional 208 hours of "use or lose" annual leave, or any portion thereof.

A part-time employee must schedule and use restored forfeited "use or lose" annual leave in an amount equal to or less than 20% of the number of hours in their scheduled annual tour of duty by the end of the leave year in progress two years after the exigency termination date. This period will be extended by one leave year for each additional number of hours of excess annual leave, or any portion thereof, equal to 10% of the number of hours in the employee’s scheduled annual tour of duty.

When an employee whose involvement in a national emergency ends during the leave year has annual leave in excess of the maximum limitation and is unable to schedule it in time for it to be restored:

In accordance with IRM 6.630.1.3.3(6) and (7), restored forfeited "use or lose" annual leave:

Lump-sum payments for annual leave are administered per 5 USC 5551, 6306, and 5 CFR 550, Subpart L. See IRM 6.550.1.7, at:http://irm.web.irs.gov/Part6/Chapter550/Section1/IRM6.550.1.aspx#6.550.1.7, for additional information.

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

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

The Commissioner of Internal Revenue may approve credit for service that otherwise would not be creditable under 5 USC 6303(a) for determining the annual leave accrual rate of a newly appointed or reappointed civilian employee, or a retired member of a uniformed service. Per DO 6-12, Absence and Leave, this authority is redelegated to the IRS Human Capital Officer and may not be further delegated. See DO 6-12, Absence and Leave, at: http://irm.web.irs.gov/imd/del/DOProcessor.aspx?DocID=DO6-12.

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

Credit for non-federal work experience or active duty uniformed service is granted to the employee on the effective date of their initial appointment or reappointment to federal service. According to 5 CFR 630.205(d), the head of the agency or designee must make the determination to approve an employee’s qualifying prior work experience before the employee enters on duty. Prior service credit cannot be granted retroactively or after the effective date of the employee’s appointment or reappointment. In other words, the written determination must be made and approved before the employee enters on duty.

Each business unit has a distinct title for its Head of Office. Refer to IRM 1.1.1, IRS Mission and Organizational Structure, paragraph 1.1.1.5, Structure of the IRS and Exhibit 1.1.1-1, IRS Organization Chart - Internal Revenue Service Organization and Top Officials, at: http://irm.web.irs.gov/Part1/Chapter1/Section1/IRM1.1.1.asp#1.1.1.5. The Head of Office determines whether to request this authority, and must consider:

For procedures on how to administer annual leave accrual credit, see the Annual Leave Accrual Credit Job Aid at: https://irssource.web.irs.gov/Linked%20Documents%20Library/JobAid-CreditforPriorNonFederalServiceProcedures.pdf.

Sick leave accrual rates are established in accordance with 5 USC 6307 and 5 CFR 630, Subpart D, and the OPM:

See IRM 6.630.1.2, Eligibility for Annual and Sick Leave, for more information on eligibility for sick leave, including seasonal and intermittent employees.

Employees must request sick leave from their manager as soon as possible (generally, within the first two hours of the start of the workday on the first day of absence). If the manager is unavailable, employees should contact their manager either by phone and leave a voice message, or electronically (e.g., email, text message) with a telephone number where they can be reached. If the illness continues beyond one day, employees must keep their manager informed, normally each day.

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

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

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

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

It is critical that an employee’s privacy be safeguarded when requesting, receiving, and storing medical documentation. Information concerning an employee’s medical condition or history should be maintained in a separate confidential medical file. The presence of medical documentation in an employee performance file (EPF) violates the Rehabilitation Act. The confidential medical file should always be secured in a locked cabinet. For additional information, see IRM 1.15, Records and Information Management, at: http://irm.web.irs.gov/indexes/numerical/default.aspx?partno=1&anchor=#chapter15, and Document 12829, General Records Schedules, at: http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=D&itemb=12829&items=

When medical documentation is requested from an employee, the employee may choose to submit the requested medical documentation directly to a medically certified designated IRS health services provider representative, instead of their manager. Additional information can be found at the Health Services Program website at: https://irsgov.sharepoint.com/sites/EmployeeResources/SitePages/Worklife%20Programs12.aspx.

The intent of allowing an employee to submit medical information directly to the designated IRS health services provider is solely to protect the privacy of the employee and should not limit the information necessary for a manager to determine the approval of leave. The medically-certified designated IRS health services provider representative will advise the manager regarding:

A manager may request further explanation from the employee or request additional information from the medically-certified designated IRS health services provider representative in order to decide whether the approval of sick leave is appropriate.

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

The maximum leave year limits for a full-time employee are:

The maximum leave year limits for a part-time employee are as follows:

The total amount of accrued sick leave an employee may use for all family care purposes may not exceed 480 hours (60 days) in a leave year. For a part-time employee, the total amount of accrued sick leave they may use for all family care purposes is prorated equal to 12 times the average number of hours in the employee’s scheduled tour of duty each week. If any hours of sick leave are used for general family care and bereavement purposes as described below (IRM 6.630.1.5.5.1, Sick Leave for General Family Care and Death of a Family Member), they must be subtracted from the total annual allotment of sick leave available for care of a family member with a serious health condition (see IRM 6.630.1.5.5.2, Sick Leave to Care for a Family Member with a Serious Health Condition).

An employee requesting to use their sick leave for family care must advise their manager if the sick leave is for general family care, arranging or attending a funeral due to the death of a family member, or care for a family member with a serious health condition, and report the hours using the appropriate OFP codes in the timekeeping system. Managers must ensure and certify that an employee does not exceed the maximum number of hours allowable in a leave year.

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

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

An employee's request and use of advanced annual leave serves as their commitment to repay the leave.

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

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

Advanced sick leave is not an entitlement and is subject to managerial approval. When the severity of the situation warrants, a maximum of 30 days (240 hours) of sick leave may be advanced to a full-time employee for the reasons listed in (2) below. The use of advanced sick leave must not exceed 240 hours at any time, and a maximum of 13 days (104 hours) per leave year may be advanced to a full-time employee for the reasons listed in (3) below. The combined use of advanced sick leave under (2) and (3) below must not exceed 240 hours at any time.

Up to 240 hours of advanced sick leave may be granted to a full-time employee:

Up to 104 hours of advanced sick leave may be granted to a full-time employee:

The maximum amount of advanced sick leave an employee may be granted in any leave year is 240 hours. The maximum amount an employee may have to their credit at any one time is also 240 hours. This is important when a request for advanced sick leave covers a time period that crosses over from one leave year to the next.

A part-time employee may request a prorated number of hours in accordance with their regularly scheduled tour of duty each week. If an employee works full-time for half a year, they would be eligible for up to 120 hours of advanced sick leave ((1,040/2,080) x 240 = 120).

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

There must be a reasonable indication that the employee will return to duty after having used the leave (e.g., if an employee has applied for disability retirement, they may already have an outstanding balance of advanced sick leave; therefore, no additional advanced sick leave should be authorized because there is no reasonable indication the employee will return to duty and be able to liquidate the indebtedness).

When it is known or reasonably expected that an employee will separate during the year (for example, expiration of appointment or retirement), the total hours advanced may not exceed the amount that will be accrued prior to the anticipated separation (i.e., the employee is responsible for repaying the hours owed prior to the separation date so they separate with a zero balance, not a negative balance).

All advanced sick leave requests should be carefully evaluated on a case-by-case basis, as the employee’s request and use of advanced sick leave serves as their commitment to repay the leave through future leave accruals (or cash payment). An employee cannot be authorized additional advanced sick leave if they have already reached the maximum allowable amount during the leave year.

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

The type of separation determines whether an employee must pay for advanced leave or carry the negative balance forward when they leave IRS. The two types of separations are:

Under 5 CFR 630.209, when an employee leaves federal service, as in (1)(a) above, they must refund the amount equal to all advanced leave. If an employee fails to repay the advanced leave, they are billed for the amount equal to the leave and a debt is created. The dollar amount of the debt may be offset from the employee’s final salary payment, lump-sum annual leave payment, credit hour payment, etc., if applicable. An employee who enters active military service with a right of restoration is deemed not separated for the purpose of this paragraph.

Under 5 CFR 630.501 and 5 CFR 630.502, when an employee with an advanced leave balance moves to another bureau or transfers to another federal agency without a break in service, as in (1)(b) above, the employee may choose to repay the IRS or carry the negative leave balance forward. The IRS cannot require an employee to refund the amount of advanced leave in order to achieve a “zero” balance at the time of transfer.

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

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

For death or disability retirement, advanced leave is automatically liquidated. An employee must follow Payroll and Personnel Systems Standard Operating Procedure (SOP) 630-4 for forgiveness (liquidation) of advanced leave if the separation is for reasons in (5)(b) or (c) above, at: https://irsgov.sharepoint.com/sites/HCO/SitePages/Standard-Operating-Procedures.aspx.

There are three methods by which an employee may pay advanced leave while currently employed:

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

Under (1)(b) above, an employee with an advanced leave balance may request approval to convert the number of hours of advanced leave to LWOP and pay the resulting bill. Per DO 6-12, Absence and Leave, managerial approval is required when an employee requests to change advanced leave to LWOP. See DO 6-12, Absence and Leave, at: https://irm.web.irs.gov/imd/del/DOProcessor.aspx?DocID=DO6-12.

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

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

For leave buy back or restoration of annual or sick leave used by an employee due to a work-related injury, see IRM 6.800.1.2.5, Leave Buy Back (LBB), at: http://irm.web.irs.gov/Part6/Chapter800/Section1/IRM6.800.1.aspx#6.800.1.2.5.

The FMLA permits a full-time employee to use:

A part-time employee is entitled to a prorated amount of unpaid FMLA leave, which may not exceed an amount equal to six times the average number of hours in their scheduled tour of duty over a biweekly pay period (e.g., 40 hours per biweekly pay period X 6 = 240 FMLA leave hours).

If the number of hours in an employee's regularly scheduled administrative workweek is changed during the 12-month period of unpaid FMLA leave, an employee's entitlement to any remaining FMLA hours must be recalculated based on the new number of hours in the employee's workweek.

For information regarding unpaid military FMLA leave for qualifying exigencies and for families of servicemembers, see IRM 6.630.2, Absence and Leave for Military-Related Reasons.

For information regarding Paid Parental Leave (PPL), which is a paid form of FMLA leave, see IRM 6.630.5, Leave and Flexibilities for Birth, Adoption, Foster Care or Child Bereavement.

Any employee covered by the federal leave system who has completed 12 consecutive or nonconsecutive months of federal service is eligible. An employee serving under a temporary appointment with a time limitation of one year or less and intermittent employees are excluded.

Family Member:

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

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

Exclusions – Serious health condition does not include:

An employee is entitled to use FMLA leave for:

The FMLA leave request may not be denied if it meets the FMLA criteria as defined by 5 CFR 630, Subpart L, and outlined in IRM 6.630.1.9.2 above.

The FMLA leave may be used in conjunction with other types of leave or leave programs (e.g., Voluntary Leave Transfer Program).

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

Per the presidential memorandum titled Modernizing Federal Leave Policies for Childbirth, Adoption, and Foster Care to Recruit and Retain Talent and Improve Productivity, dated January 15, 2015, at: https://obamawhitehouse.archives.gov/the-press-office/2014/06/23/presidential-memorandum-enhancing-workplace-flexibilities-and-work-life-, requests for leave under FMLA (whether unpaid leave or substituted paid leave), to include intermittent leave usage for these purposes, must be approved to the extent permitted by FMLA law and related programs (e.g., annual and sick leave) when mutually agreed upon between the manager and employee for:

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

An employee may substitute the types of paid leave outlined in 5 CFR 630.1206 for unpaid leave under FMLA (i.e., annual and/or sick leave consistent with laws and regulations governing the granting and use of annual or sick leave, advanced annual and/or sick leave, and leave made available under the voluntary leave sharing programs).

Employees may not substitute compensatory time off in lieu of overtime, compensatory time off for travel, credit hours, or time off awards for FMLA unpaid leave (FMLA-LWOP).

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

An employee may not retroactively invoke entitlement to the FMLA, unless they can prove their physical or mental incapability of invoking their entitlement during the entire period of absence from work and that a personal representative was also unable to contact the agency and invoke the employee’s entitlement to FMLA during the entire period of absence from work. An employee who meets this criteria must invoke their entitlement within five workdays after returning to work status.

Upon return to work, an employee is entitled to the same or equivalent position, benefits, pay, status, and other conditions of employment. “Equivalent position” is defined in 5 CFR 630.1210(b), and exceptions to the “return to an equivalent position requirement” are found in 5 CFR 630.1210(f) and (g).

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

An employee must consider that periods of FMLA-LWOP may have significant impact on employee benefits (e.g., leave accrual (see IRM 6.630.1.2, Eligibility for Annual and Sick Leave)). See OPM’s fact sheet, Effect of Extended Leave Without Pay (LWOP) (or Other Nonpay Status) on Federal Benefits and Programs, at:https://www.opm.gov/policy-data-oversight/pay-leave/leave-administration/fact-sheets/effect-of-extended-leave-without-pay-lwop-or-other-nonpay-status-on-federal-benefits-and-programs/ http://www.opm.gov/oca/leave/HTML/LWOP_eff.asp. Information on the impact of LWOP is also found on the IRS Source, at: https://irssource.web.irs.gov/Pages/Home.aspx.

The "any 12-month period" of FMLA-LWOP begins on the date an employee first takes leave for a FMLA need and continues for 12 months. Leave taken for any period of incapacity due to pregnancy, childbirth, or prenatal care, or birth and care of a child may begin prior to or on the actual date of birth or the placement for adoption or foster care, and the 12-month period begins on that date. For the birth of a child or placement of a child for adoption or foster care, entitlement to up to 12 weeks of FMLA-LWOP expires 12 months after the date of birth or the date of placement.

The employee is not entitled to 12 additional weeks of FMLA-LWOP until the previous 12-month period ends and an event or situation occurs that entitles the employee to another period of FMLA.

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

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

The employee must submit medical certification (e.g., Form WH-380-E, Certification of Health Care Provider for Employees (FMLA), at: https://www.dol.gov/sites/dolgov/files/WHD/legacy/files/WH-380-E.pdf or Form WH-380-F, Certification of Health Care Provider for U.S. Family Member's Serious Health Condition (FMLA), at: https://www.dol.gov/sites/dolgov/files/WHD/legacy/files/WH-380-F.pdf, or equivalent medical certification) within 15 calendar days of the manager’s request.

In the case of intermittent leave for planned medical treatment, the employee must:

An employee must provide notification of the intent to substitute paid leave for the period of FMLA-LWOP, prior to the date the paid leave begins. See IRM 6.630.1.9.5(6) and (7) for more information.

An employee may not substitute paid leave retroactively for FMLA-LWOP previously taken, except in the following circumstances:

An employee may retroactively substitute paid parental leave (PPL) for FMLA-LWOP, subject to the requirements governing PPL, as outlined in IRM 6.630.5. If the FMLA-LWOP was not granted on a prospective basis, PPL cannot be retroactively substituted unless the employee meets the retroactive granting of FMLA-LWOP as outlined in IRM 6.630.1.9.5 (9) above.

An employee must apply to their immediate manager, using Form 9611, Application for Leave Under the Family and Medical Leave Act, or other acceptable format (e.g., email, written notice) consistent with IRM 6.630.1.9.6 above. See Form 9611, Application for Leave Under the Family and Medical Leave Act, at: http://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=20486. An employee may choose to provide required medical certification to an IRS-designated health services provider. See Form 14256 Federal Occupational Health (FOH) Case Transmittal, at: http://publish.no.irs.gov/cat12.cgi?request=CAT2&itemtyp=F&itemb=14256&items=%2a.

The approving official for FMLA requests, determined by business unit delegation of authority, should ensure the application is complete prior to signing and approving the request.

The IRS allows up to 24 hours of LWOP per leave year for specific family-related purposes, separate from the FMLA entitlement:

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

The IRS established a Voluntary Leave Bank Program under which an employee may voluntarily join and contribute annual leave for use by other leave bank members who need such leave because of a medical emergency as provided by 5 USC 63, Subchapter IV, and 5 CFR 630, Subpart J. More detailed information regarding the Voluntary Leave Bank Program may be found on the IRS Source at: https://irssource.web.irs.gov/Lists/Timekeeping/DispItemForm.aspx?ID=110&Source=https%3A%2F%2Firssource%2Eweb%2Eirs%2Egov%2FLists%2FTimekeeping%2FLeave%2520Sharing%2Easpx&ContentTypeId=0x0100F2EAA53D1A6684428BC9F569CCCD3F64.

The IRS established a Voluntary Leave Transfer Program under which an employee may voluntarily donate unused annual leave to another IRS employee or to an employee of another bureau or Executive agency who needs such leave because of a medical emergency, as provided by 5 USC 63, Subchapter III, and 5 CFR 630, Subpart I. More detailed information regarding the Voluntary Leave Transfer Program may be found on the IRS Source at: https://irssource.web.irs.gov/Lists/Timekeeping/DispItemForm.aspx?ID=109&Source=https%3A%2F%2Firssource%2Eweb%2Eirs%2Egov%2FLists%2FTimekeeping%2FLeave%2520Sharing%2Easpx&ContentTypeId=0x0100F2EAA53D1A6684428BC9F569CCCD3F64.

In the event of a major disaster or emergency resulting in severe adverse effects for a substantial number of federal employees, the President may direct OPM to establish an Emergency Leave Transfer Program. Under this program, employees may voluntarily donate annual leave for transfer to employees in the IRS or other Executive agencies who are adversely affected by the disaster or emergency, as provided by 5 USC 6391 and 5 CFR 630, Subpart K. More detailed information regarding the Emergency Leave Transfer Program may be found on the IRS Source at: https://irssource.web.irs.gov/Lists/Timekeeping/DispItemForm.aspx?ID=7&Source=https%3A%2F%2Firssource%2Eweb%2Eirs%2Egov%2FLists%2FTimekeeping%2FLeave%2520Sharing%2Easpx&ContentTypeId=0x0100F2EAA53D1A6684428BC9F569CCCD3F64.

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

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

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

The National Archives and Records Administration issues all guidance related to the retention and storage of T&A paper records and timesheets, if mandated by the business unit. Additional information is found in Document 12829, General Records Schedules (GRS), GRS 2.4, Employee Compensation and Benefits Records, Item 030, at: http://publish.no.irs.gov/cat12.cgi?request=CAT1&catnum=5471.

Electronic records are retained in the timekeeping system for 26 pay periods online and five years in the history file titled “Hours by OFP Listing.”

Local Information Resource Coordinators (IRC) are designated as subject matter experts for records retention information. Any questions or requests related to the retrieval of documents must be directed to the local IRC. See IRM 1.15.2, Records and Information Management, Types of Records and Their Life Cycles, for more information at: http://irm.web.irs.gov/Part1/Chapter15/Section2/IRM1.15.2.aspx.

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

In the event of a leave audit, the employee and/or manager may generate an employee work/leave audit report from the timekeeping system. This report shows all hours an employee has either worked or taken as leave for the past 25 pay periods.