This IRM provides policy and guidance on the weekly and daily scheduling of work, holidays, administrative leave and dismissals, standard work schedules, and AWS.

Laws: Title 5, United States Code (USC), Government Organization and Employees, at: https://uscode.house.gov/:

Regulation: Title 5, Code of Federal Regulations (CFR), Part 340--Other than Full-time Career Employment (Part-time, Seasonal, On-call, and Intermittent), at: https://www.govinfo.gov/content/pkg/CFR-2020-title5-vol1/pdf/CFR-2020-title5-vol1-part340.pdf PDF.

Regulation: Title 5, CFR, Part 550--Pay Administration (General; Subpart A--Premium Pay), at: https://www.govinfo.gov/content/pkg/CFR-2020-title5-vol1/pdf/CFR-2020-title5-vol1-part550.pdf PDF.

Regulation: Title 5, CFR, Part 551--Pay Administration Under the Fair Labor Standards Act, at: https://www.govinfo.gov/content/pkg/CFR-2020-title5-vol1/pdf/CFR-2020-title5-vol1-part551.pdf PDF.

Regulation: Title 5, CFR, Part 610--Hours of Duty, at: https://www.govinfo.gov/content/pkg/CFR-2020-title5-vol1/pdf/CFR-2020-title5-vol1-part610.pdf PDF:

Regulation: Title 5, CFR, Part 630.206--Minimum Charge, at: https://www.govinfo.gov/content/pkg/CFR-2020-title5-vol1/pdf/CFR-2020-title5-vol1-sec630-206.pdf PDF.

Executive Order: 11582, Observance of Holidays by Government Agencies, at: https://www.archives.gov/federal-register/codification/executive-order/11582.html.

Treasury Order: 102-01, Delegation of Authority Concerning Personnel Management, at: https://www.treasury.gov/about/role-of-treasury/orders-directives/Pages/to102-01.aspx.

Delegation of Authority: Delegation Order 6-7, Temporary Office Closures Due to Inclement Weather, Imminent Health and Safety Issues, or Other Emergency Situations, at: http://irm.web.irs.gov/link.aspx?link=1.2.2.7.6, delegates authority to Senior Commissioner Representatives (SCR) and executive-level positions serving as SCRs in campus locations for their assigned geographic areas of responsibility to:

Delegation of Authority: Delegation Order 6-11, Hours of Work, at: http://irm.web.irs.gov/link.aspx?link=1.2.2.7.8, delegates authority to all managers for employees under their supervision, to:

Delegation of Authority: Delegation Order 6-12, Absence and Leave, at: http://irm.web.irs.gov/link.aspx?link=1.2.2.7.9, delegates authority to all managers for employees under their supervision to grant and approve up to 59 minutes of administrative time based on an acceptable reason, such as an unavoidable or necessary absence or tardiness caused by circumstances beyond the employee’s control, and to grant and approve periods of excused absence (administrative leave) for authorized activities.

Delegation of Authority: Delegation Order 6-13, Authority to Certify Time and Attendance Records, at: http://irm.web.irs.gov/link.aspx?link=1.2.2.7.10, delegates authority to certify time and attendance (T&A) records to all managers not including the Commissioner’s and Chief Counsel’s immediate staffs and Chief Counsel’s field offices.

Treasury Human Capital Issuance System (HCIS): TN-18-001, Treasury Telework Program.

Treasury Human Capital Issuance System (HCIS): TN-18-003, Enhancing Workplace Flexibilities and Work-Life Programs.

Other:

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

The HCO, WBP, ACLP Branch is responsible for developing and publishing content in this IRM.

The HCO, Workforce Relations Division (WRD), Labor Relations/Employee Relations (LR/ER) 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). The LR/ER Field Operations Office assists managers with the complex challenges of balancing employees’ needs for flexibility in their work lives with the IRS’s need to accomplish its mission.

The HCO, Payroll and Personnel Systems (PPS) Division is responsible for providing systems, tools, and all related instructions to employees to properly record their hours of duty, work schedules, holidays, etc., in the T&A system and on official source documents from which an employee is paid (i.e., T&A documents).

The HCO, SCR/Continuity of Operations (SCR/CO) Office is responsible for issuing office operating status announcements and dismissing employees for short periods due to severe weather or other emergency conditions.

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

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

This IRM provides policy guidance on hours of duty for the IRS. The WBP Division gauges effectiveness of hours of duty policy based on feedback from customers and program owners about subjects contained in this IRM. During review and publishing, sections are revised, added, or deleted based in part on this process. The WBP Division plays an integral role in program management, review, and effectiveness by:

The WBP Division collaborates with other HCO organizations and Servicewide stakeholders to support education and outreach activities as they relate to hours of duty policy and programs. This also ensures consistent development and deployment of materials and programs to increase Servicewide awareness and understanding of matters involving hours of duty.

The following activities help ensure program success:

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

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

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

Basic workweek - Days and hours within an administrative workweek that employees are 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 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 otherwise. Employees are expected to fulfill their basic work requirement (each hour, day, workweek, or PP) through the completion of assigned work and/or by charging paid time off (i.e., paid leave, previously-earned credit hours or compensatory time off, or time off award hours), unpaid leave, or holiday hours. Full-time AWS employees have an 80-hour biweekly basic work requirement, and part-time AWS employees have a biweekly basic work requirement of 32 to 64 hours.

Compressed work schedules (CWS) - A category of AWS that are fixed work schedules where, for full-time employees, the 80-hour biweekly basic work requirement is completed in fewer than ten workdays (e.g., 5/4-9 and 4/10). In the case of part-time employees, the biweekly basic work requirement is completed in fewer than ten workdays and requires employees to work more than eight hours on at least one day. Employees on CWS are not eligible to earn credit hours. See IRM 6.610.1.5.2.2.2.

Core hours - The time periods during the workday, workweek, or PP that employees on FWS are 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. For most full-time employees on day shift FWS, the core hours are from 9:30 a.m. to 2:30 p.m. Exhibits 23-1 through 23-4 in the negotiated agreement at: http://core.publish.no.irs.gov/docs/pdf/d11678--2018-10-00.pdf, contain limited exceptions as well as core hours for swing and night shift employees. Part-time employees are not required to work core hours.

Credit hours - Any hours within an FWS that are in excess of an employee's basic work requirement and which the employee elects to work, 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.

Excused absence (administrative leave) - An authorized absence from duty without loss of pay or charge to leave to which an employee is otherwise entitled under law. Employees granted excused absence charge the time to the appropriate administrative leave T&A system organization function program (OFP) codes (see https://irssource.web.irs.gov/Lists/Timekeeping/DispItemForm.aspx?ID=63&ContentTypeID=0x01007B7EC982ED643C41B1C24EF58978D68C).

Flexible time bands - The ranges of time within which employees on FWS must choose their start and stop times and earn credit hours consistent with the duties and requirements of their positions. For most day shift employees on FWS, the flexible time band is from 6 a.m. to 8:30 p.m. Article 23 and Exhibits 23-1 through 23-4 in the negotiated agreement at: http://core.publish.no.irs.gov/docs/pdf/d11678--2018-10-00.pdf, contain limited exceptions as well as flexible time bands for swing and night shift employees.

Flexible work schedules - A category of AWS that allows employees to determine a schedule within established limits. The IRS-approved FWS include flexitour with credit hours, gliding, and maxiflex; however, some of these FWS are not available to all IRS employees. See IRM 6.610.1.5.4 and Article 23 of the negotiated agreement. With FWS, employees may select their start and stop times within designated flexible time bands. Once selected, the hours are fixed (except for gliding FWS) until an opportunity is provided to request a different AWS and/or change in start and stop times. Employees on FWS are eligible to earn credit hours.

Full-time employees - Employees who are regularly scheduled to work 40 hours in a week on the days specified in the basic workweek, or for employees on AWS (e.g., maxiflex and CWS), 80 hours in a PP (i.e., 80-hour biweekly basic work requirement) on the days specified within the PP.

Intermittent employees - Employees who have 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 - Work that is not part of the employee’s regularly scheduled administrative workweek as it could not be ordered or approved in advance of the employee's regularly scheduled administrative workweek.

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 employees - Employees who are regularly scheduled to work from 16 to 32 hours a week (or from 32 to 64 hours per PP for employees on AWS) in accordance with the Federal Part-time Career Employment Act (PTCA). Part-time seasonal employees are also included under PTCA 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, see: http://hco.web.irs.gov/recruitstaff/internalplac/employprog/ptemploy/ and IRM 6.340.1.5, IRS Part-Time Career Employment Program, http://irm.web.irs.gov/link.asp?link=6.340.1.5.

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

Regular overtime work - Work that is officially ordered or approved in writing in advance of the employee’s regularly scheduled administrative workweek, recurs on a regular basis, and/or is extended over a period of time.

Regular work schedules - A category of standard work schedules (non-AWS) sometimes referred to as a straight-8 or 5/8 work schedule. An employee’s TOD each day is the same. It includes a basic workweek for full-time employees of eight hours per day, and 40 hours per week, over five workdays, generally Monday through Friday, with two consecutive non-workdays. Employees on regular work schedules are not eligible to earn credit hours.

Standard work schedules - Traditional, non-AWS, consisting of two categories: regular work schedules and staggered work schedules. Standard work schedules require full-time employees to work eight hours per day and 40 hours per week, over five workdays, generally Monday through Friday, and with two consecutive non-workdays. Employees on standard work schedules are not eligible to earn credit hours.

Seasonal employees - Employees who are employed for one or more seasons each calendar year and retained on the rolls in non-pay status (i.e., furlough) between seasons. Seasonal employees are released to non-pay status and recalled to duty in accordance with pre-established conditions of employment. Seasonal employees may be full-time, part-time, or intermittent. For additional information regarding seasonal employment, see: http://hco.web.irs.gov/recruitstaff/internalplac/employprog/seasemploy/ and IRM 6.340.1.4, Seasonal Employment, http://irm.web.irs.gov/link.asp?link=6.340.1.4.

Staggered work schedules - A category of standard work schedules (non-AWS) that includes a basic workweek for full-time employees of eight hours per day and 40 hours per week, over five workdays, generally Monday through Friday, with two consecutive non-workdays. It allows employees to have different preset start times each day. Employees on staggered work schedules are 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 available 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 HCO, Hours of Duty web page, at: http://hco.web.irs.gov/CompBenefits/compleave/HoursofDuty.asp.

The IRS Source, Timekeeping and Leave web page, at: https://irssource.web.irs.gov/SitePages/Timekeeping%20and%20Leave.aspx.

Integrated Talent Management (ITM) Courses, at: https://irssource.web.irs.gov/Pages/ITM.aspx, including:

The AWS Guidance Document, at: http://hco.web.irs.gov/pdf/AWSGuidanceDocument.pdf.

The OPM Work Schedules web page, at: http://www.opm.gov/oca/worksch/, which contains additional information regarding FWS and CWS, including specific guidance on credit hours and Sunday premium pay.

The OFP Leave Codes web page at: https://irssource.web.irs.gov/Lists/Timekeeping/DispItemForm.aspx?ID=63&ContentTypeID=0x01007B7EC982ED643C41B1C24EF58978D68C.

An employee's TOD must be documented on the official T&A system record, identifying the calendar days and hours of the day, 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 (5 CFR 610.121(b)(2)).

Regular overtime - If applicable, the TOD shall 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) (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 IRS policy for premium pay and the 5 CFR 550, Subpart A for FLSA Exempt (not covered) employees and 5 CFR 551, Subpart E for FLSA Non-Exempt (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 is not reflected in the employee’s established TOD. See 5 CFR 550.103. Compensation for irregular, or occasional, overtime is referenced in the IRS policy for premium pay 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.

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), at: http://irm.web.irs.gov/link.aspx?link=6.340.1, for part-time employees, changes in the number of part-time work hours that are 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 see IRM 6.340.1, Other Than Full-Time Career Employment (Part-Time, Seasonal, and Intermittent). For BU, consult Article 22 of the negotiated agreement at: http://core.publish.no.irs.gov/docs/pdf/d11678--2018-10-00.pdf.

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 non-duty hours. When such travel is essential and the employee may not be paid overtime under the FLSA (5 CFR 551.422) or 5 CFR 550.112(e), (g), and (j), the official ordering the travel shall record the reasons for ordering the travel during non-duty hours and shall, when requested, provide a copy of the statement to the employee concerned.

Employees 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, see IRS policy for premium pay 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.

Lunch or meal period: An approved period of time (normally 30 or 45 minutes, but not exceeding one hour) in a non-pay and non-work status. This time interrupts a basic workday, or a period of overtime work and enables employees to eat or engage in permitted personal activities. 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.

Break: A paid, short rest period (not to exceed 15 minutes) with pay in the basic workday during which employees are permitted to interrupt work for the relief of fatigue. For BU employees, breaks are subject to provisions stated in Article 28 of the negotiated agreement at: http://core.publish.no.irs.gov/docs/pdf/d11678--2018-10-00.pdf.

Breaks, or lunch or meal periods, may not be aggregated or used to shorten or otherwise change employees' TODs. As such, breaks, or lunch or meal periods, may not be authorized at the beginning or end of employees' TODs.

Combining a lunch or meal period with authorized paid breaks is prohibited. Employees may not extend a lunch period by taking a break prior to or immediately following lunch 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, employees are entitled to a day of pay when prevented from working solely because of the occurrence of a legal public holiday.

For employees 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 Federal holidays: http://www.opm.gov/policy-data-oversight/snow-dismissal-procedures/federal-holidays/#url=Overview. State and local holidays (e.g., Emancipation Day (April 16) in Washington, DC) are not holidays within the meaning of 5 USC 6103.

Full-time employees who are not required to work on a holiday receive their rate of basic pay for the applicable number of holiday hours, as follows:

Part-time employees are entitled to a holiday only when the holiday falls on a day when they would otherwise be required to work. Part-time employees who are excused from work on a holiday 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.

Intermittent employees do not have a regularly scheduled TOD and are not entitled to pay for the holiday.

Holidays do not affect the setting of the basic workweek or basic work requirement. Managers 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 employees who work in the Inauguration Day area, 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. See below for more information on ILOHs. In addition, 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, see IRS policy for premium pay and the 5 CFR 550, Subpart A.

When a holiday falls on a non-workday, the 5 USC 6103 and Executive Order 11582 authorize an ILOH for full-time employees. Offices are closed to public business on the ILOH. Thus, when a holiday falls on a Saturday, offices are closed on the preceding Friday, and the ILOH is Friday. When a holiday falls on a Sunday, offices are closed on the following Monday, and the ILOH is Monday. Full-time employees on irregular work schedules (i.e., other than Monday through Friday), CWS, or maxiflex FWS should see IRM 6.610.1.2.6.1 below for more ILOH considerations. For additional information regarding ILOH, see: http://www.opm.gov/oca/worksch/html/holiday.asp#InLieuofHolidays.

Delegation Order 6-7, Temporary Office Closures Due to Inclement Weather, Imminent Health and Safety Issues, or Other Emergency Situations, at: http://irm.web.irs.gov/link.aspx?link=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: http://irm.web.irs.gov/link.aspx?link=1.2.2.7.9, establishes the delegated authority to approve brief absences from duty without loss of pay or charge to leave.

Due to emergency conditions such as severe weather, power outages, or other health and safety issues, SCRs (or other authorized officials) may declare offices 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, Administrative Leave.

Polling places throughout the United States are usually open for extended periods of time, and administrative leave for voting purposes should not be needed. However, in rare and unusual situations, managers may grant employees limited administrative leave to register or vote in Federal and state elections where candidates are running for office, including primaries and caucuses, provided that such time off does not seriously interfere with workload accomplishment. If polling places are open for limited hours, please follow the guidance below in determining if administrative leave should be considered:

Requests for administrative leave to vote must be submitted to the immediate manager in advance. Managers may request that employees identify their TOD, the time the polls open and close, and why administrative leave is needed to vote. Employees on a gliding FWS will notify their manager at least 24 hours (one business day) in advance of the actual voting day to let them know what their TOD hours will be on that day. The appropriate amount of administrative leave will then be determined.

Administrative leave for this purpose is posted to T&A system OFP code 990-59567 Administrative Leave - Voting.

Employees who volunteer to donate blood and/or make aphaeresis (platelet) donations, without compensation, to the American Red Cross or to other blood banks, or who respond to calls for blood donations, may be granted up to four hours of administrative leave for recuperative purposes. In addition, administrative leave may be granted for reasonable travel time to and from the donation site and for the time it takes to give blood. Administrative leave is only granted for time that coincides with the employee's normal TOD. Total administrative leave is limited to the remaining scheduled hours of duty on the day of donation.

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 for this purpose should be requested in advance and is posted to T&A system OFP code 990-59568, Administrative Leave - Blood Donation.

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

Part-time employees not scheduled to work at the time of the examination and seasonal employees in non-work status are not authorized administrative leave. Intermittent employees, as they do not have a regularly scheduled TOD, are ineligible for administrative leave.

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

Employees required by the IRS to undergo a medical examination or testing remain in duty status during the time needed for such purpose.

Employees in non-work status will not be placed in work status to take or undergo tests, assessments, interviews, evaluative processes, or medical examination or testing.

Administrative leave for this purpose should be requested in advance and 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. Thus, employees as noted below, may be granted administrative leave to sit for the examination/certification process for admission to the Bar, Certified Public Accountant (CPA), Certified Employee Benefit Specialist (CEBS), Certified Management Accountant (CMA) certificate, Certified Internal Auditor (CIA) certificate, Certified Government Financial Management (CGFM), State-Certified General Appraiser, Professional Engineer’s license, or membership as an Associate or Fellow in the American Society of Pension Actuaries.

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, or HCO Human Resources Specialists may be administratively excused to take the CPA, CEBS, CMA, CIA, State-Certified General Appraiser, Professional Engineer, Bar, or actuarial examinations 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.

Administrative leave for this purpose should be requested in advance and is posted to T&A system OFP code 990-59574, Administrative Leave - Examinations.

Employees will be granted administrative leave to attend tax audits or to attend discussions of their own tax affairs with a member of the Treasury Inspector General for Tax Administration (TIGTA) 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.

Employees 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, at: http://irm.web.irs.gov/link.aspx?link=4.2.6.5.

Administrative leave for this purpose should be requested in advance and is posted to T&A system OFP code 990-59566, Administrative Leave - Miscellaneous.

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

Approval of administrative leave for attendance at these events must be done consistently. For more information, see the Equity, Diversity, and Inclusion (EDI) web page at: http://edi.web.irs.gov/diversity-inclusion.html#tab=tab2, the HCO Employee Organizations web page at: http://hco.web.irs.gov/devtrain/PROGADMIN/emporg.html, and IRM 6.610.1.3.11.

Administrative leave for this purpose should be requested in advance and 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, to employees whose relocation expenses have been authorized by the IRS as follows:

Administrative leave for this purpose should be requested in advance and is posted to T&A system OFP code 990-59573, Administrative leave - Relocation.

Employees who are relocating but have not been authorized moving expenses may request annual leave, LWOP, or other paid time off, if needing to conduct relocation activities during work hours.

Additional information regarding employee relocation is available in IRM 1.32.13, Servicewide Travel Policies and Procedures, Relocation Services Program, at: http://irm.web.irs.gov/link.asp?link=1.32.13, and the Chief Financial Officer (CFO) web pages at: http://cfo.fin.irs.gov/IntFinMgmt/PolicyProcedures/Htmls/RelocationGuidance.htm and http://cfo.fin.irs.gov/index.htm.

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, or other paid time off, or to a limited degree, requesting administrative leave.

Employees may be permitted up to eight hours of administrative leave per calendar year to volunteer their time to legitimate public service organizations. Such administrative leave is approved under very limited circumstances and in accordance with all the following:

Potentially appropriate public service organizations for this purpose include:

Administrative leave for volunteer activities includes National Presidents/IRS Heads of Employee Organizations or Employee Resource Groups (ERGs) who may be permitted up to eight hours of administrative leave per calendar year to carry out their leadership responsibilities for their respective employee organizations or ERGs (the total administrative leave hours for volunteer activities may not exceed eight hours in a calendar year). Information regarding employee organizations and ERGs is contained on the EDI web page at: http://edi.web.irs.gov/diversity-inclusion.html#tab=tab2. This authority does not extend to regional or chapter presidents.

Administrative leave is not granted for Combined Federal Campaign (CFC) activities. Per 5 CFR 950.104, a CFC loaned executive’s time is charged to regular working hours. Time spent by employees assisting with the campaign is posted to an administrative time 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 Delegation Order 6-12, Absence and Leave, at: http://irm.web.irs.gov/link.aspx?link=1.2.2.7.9.

Administrative leave for this purpose should be requested in advance and is posted to T&A system OFP code 990-59563, Administrative Leave - Volunteer Activities.

Employees on an approved career learning plan (CLP) may be granted up to 16 hours of administrative leave per calendar year 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 per IRM 6.610.1.3.8.

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

Administrative leave for this purpose should be requested in advance and is posted to T&A system OFP code 990-59564, Administrative Leave - Career Learning Plan and Self-Directed Training.

Employees who sustain work-related injuries are generally granted administrative leave from work on the day of the accident to seek medical attention and for documented disability purposes. The Federal Employees' Compensation Act (FECA) provides that injured employees' regular pay may be continued for a period not to exceed (NTE) 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). The 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. The COP has specific eligibility requirements. For additional information regarding COP and other matters relative to job-related injuries, see IRM 6.800.1, Employee Benefits, Workers’ Compensation Program, at: http://irm.web.irs.gov/link.asp?link=6.800.1.

Administrative leave on the day of injury is posted to T&A system OFP code 990-59566, Administrative Leave - Miscellaneous.

Per Presidential memorandum at: https://georgewbush-whitehouse.archives.gov/news/releases/2003/11/20031114-10.html, employees who return from active military service in support of the Overseas Contingency Operations (OCO) (formerly known as the Global War on Terrorism), are entitled to one occurrence of five days of excused absence in a 12 month period for each time they return from active military duty. To receive the five days of excused absence, employees must spend at least 42 consecutive days on active duty in support of the OCO. A new 12 month period begins after the first use of the excused absence. Detailed information regarding the requirements and procedures may be found on OPM's website at: http://www.opm.gov/policy-data-oversight/pay-leave/leave-administration/fact-sheets/5-days-of-excused-absence-for-employees-returning-from-active-military-duty/. For additional information, see IRM 6.630.2, Absence and Leave for Military-Related Reasons, at: http://irm.web.irs.gov/link.aspx?link=6.630.2.

Excused absence for this purpose should be requested in advance and is posted to T&A system OFP code 990-59566, Administrative Leave - Miscellaneous.

Information regarding the requirements and policy for leave in connection with conduct-related disciplinary or adverse actions may be found in IRM 6.752.2.20, Employee Status During Advance Notice Period, at: http://irm.web.irs.gov/Part6/Chapter752/Section2/IRM6.752.2.asp#6.752.2.20.

Computer downtime includes periods of time employees cannot perform their regular work due to computer failure or other computer-related issues, including patch failures, hard drive crashes, corrupt bootup, Information Technology (IT) help desk waits/assistance, on-site IT repairs, troubleshooting, booting/rebooting lag time, etc.

Employees who experience computer downtime are expected to contact their manager as soon as practical.

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.

There are other situations where IRS authorizes limited amounts of administrative leave or administrative time off:

A regular work schedule is a type of standard work schedule. It is a traditional, fixed schedule that requires full-time employees to work five, eight hour workdays (totaling 40 hours per week and 80 hours per PP), generally Monday through Friday, with two consecutive non-workdays. Each day's TOD is the same. This schedule may also be referred to as a straight eight work schedule. It is not an AWS, and employees on regular work schedules are not eligible to earn credit hours.

A staggered work schedule is a type of standard work schedule that requires full-time employees to work five, eight hour workdays (totaling 40 hours per week and 80 hours per PP), generally Monday through Friday, with two consecutive non-workdays. It allows employees to have different preset start times each day, which are fixed. It is not an AWS, and employees on staggered work schedules are not eligible to earn 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 employees to deviate from standard work schedules (i.e., a traditional, fixed work schedule of five, eight hour workdays, 40 hours a week) 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 ten percent of their rate of basic pay. Additional information regarding night pay differential can be found in the IRS policy for premium pay and the 5 CFR 550, Subpart A.

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 a.m. and 9:30 a.m. Some AWS are not available to all IRS employees.

To participate in AWS, employees must have been assigned a current annual rating of record of "Fully Successful" (or "Met," for managers, management officials, etc.) or higher. Employees without a rating of record will be presumed to be rated as "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 negotiated agreement at: http://core.publish.no.irs.gov/docs/pdf/d11678--2018-10-00.pdf.

New employees or employees moving to a new position, with different duties and training requirements, must successfully complete initial formal training prior to becoming eligible for 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 arrangements do not affect the availability of work schedules. Telework employees have access to the same work schedules as non-telework employees, and they are subject to the same eligibility and participation rules. See IRM 6.800.2, IRS Telework Program, at: http://irm.web.irs.gov/link.asp?link=6.800.2.