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

(1) The Administrative Leave Act of 2016 (the Act), enacted under Section 1138 of the National Defense Authorization Act for Fiscal Year 2017, created four new categories of statutorily authorized paid leave — administrative leave, investigative leave, notice leave and WSL. The Act established parameters for the use of these types of leave by federal agencies. This IRM establishes the internal policies of the IRS to meet the statutory and regulatory requirements pertaining to these types of leave. Read and interpret this guidance in accordance with applicable laws, governmentwide regulations, the U.S. Department of the Treasury (Treasury) Human Capital Issuance System directives and orders, Comptroller General and U.S. Office of Personnel Management (OPM) decisions, and other sources as applicable.

(1) Laws: Title 5, U.S. Code (USC), Government Organization and Employees, at: http://uscode.house.gov/.

1. Section 105, Executive agency

2. Section 301, Departmental regulations

3. Section 2105, Employee

4. Section 6302, General provisions

5. Section 6329a, Administrative leave

6. Section 6329b, Investigative leave and notice leave

7. Section 6329c, Weather and safety leave

8. Section 7106, Management rights

9. Chapter 65, Telework

(2) Regulation: Title 5, Code of Federal Regulations (CFR), Part 630, Absence and Leave, at: eCFR :: 5 CFR Part 630 -- Absence and Leave.

(3) Treasury Order: 102-01, Delegation of Authority Concerning Personnel Management, at: https://home.treasury.gov/about/general-information/orders-and-directives/treasury-order-102-01.

(4) Policy Statement: 6-50, Brief Absences May be Excused Under Certain Conditions, at: IRM 1.2.1.7.10.

(5) Delegation of Authority: 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.

(6) Delegation of Authority: Delegation Order 6-11, Hours of Work, at: IRM 1.2.2.7.8.

(7) Delegation of Authority: Delegation Order 6-12, Absence and Leave, at: IRM 1.2.2.7.9.

(8) Delegation of Authority: Delegation Order 6-13, Authority to Certify Time and Attendance Records, at: IRM 1.2.2.7.10.

(9) Treasury Human Capital Issuance System: TN-18-001, Treasury Telework Program, at: https://my.treas.gov/Collab/dashr/supportdocs/Treasury%20Telework%20Policy-Final%204-6-18-signed.pdf.

(10) Treasury Human Capital Issuance System: TN-18-003, Enhancing Workplace Flexibilities and Work-Life Programs, at: https://my.treas.gov/Collab/dashr/supportdocs/Enhancing%20Workplace%20Flexibilities%20and%20WorkLife%20Programs-Final%204-6-18.pdf.

(1) The IRS Human Capital Officer is the executive responsible for this IRM and overall IRS policy for administrative leave, investigative leave, notice leave and WSL.

(2) The HCO Director of P&A Division is responsible for developing, coordinating, updating and publishing the content in this IRM. They are also responsible for IRS Telework Program policy relating to this IRM.

(3) The HCO Director of HR Shared Services (HRSS) Division provides systems, tools and related instructions to employees to properly record their tours of duty, work schedules, leave and holidays in the time and attendance system and on official source documents from which an employee is paid (for example, time and attendance documents). The HRSS Division also administers the IRS Leave Sharing Program.

(4) The HCO Director of Labor/Employee Relations and Negotiations (LERN) Division provides guidance and representation to managers in areas such as grievances, discipline, adverse actions and performance cases, and they advise on contractual obligations with the National Treasury Employees Union. They assist managers with the complex challenges of balancing the needs of employees with the accomplishment of mission-critical work. They are responsible for administering the policies concerning investigative leave and notice leave contained in this IRM.

(5) The Director of Senior Commissioner’s Representative - Continuity of Operations (SCR/CO) office is responsible for directing IRS activities in critical emergencies and ensuring business continuity plans are in place and followed during incidents. They are responsible for issuing office operating status announcements and dismissing employees for short periods due to severe weather or other emergency conditions.

(6) 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 leave programs with integrity and in compliance with applicable laws, regulations and policies. A manager is accountable for:

1. Administering and counseling an employee on leave rules, regulations and procedures in accordance with applicable laws, regulations and established policies;

2. Approving/disapproving an employee’s request for leave, unscheduled telework, work schedule and so on, as appropriate, and in accordance with established policies and negotiated agreement provisions (for BU employees);

3. Reviewing, approving, validating and certifying the accuracy of official time and attendance records for their employees, including corrections and/or designating actors/proxies per IRM 1.2.2.7.8, Delegation Order 6-11, Hours of Work;

4. Ensuring that an employee submits appropriate documentation for absences, as required;

5. Retaining records as required by IRM 1.15, Records and Information Management, and Document 12829, General Records Schedule;

6. Identifying, investigating and correcting leave errors and abuse; and

7. Working with business unit points of contact and/or appropriate HCO organizations, as needed, to report and/or manage issues for resolution.

(7) An employee's responsibilities include:

1. Observing designated duty hours, complying with both leave and hours of duty rules, regulations, and established business procedures, and requesting and using leave in accordance with its intended purpose;

2. Accurately reporting their work schedule, leave taken and telework hours onto official time and attendance records;

3. Providing appropriate documentation concerning absences, as required by established policies and negotiated agreement provisions;

4. Reporting leave discrepancies to management, providing documentation to correct erroneous posting and/or leave balances, and recognizing that necessary corrections may result in a debt;

5. Contacting management for assistance with any problems relating to time and attendance input or validation; and

6. Responding within 24 hours to management attempts to communicate in cases where WSL is granted for consecutive days (providing that email, telephone, mobile phone (work or personal) services are available).

(1) This IRM provides policy guidance on administrative leave, investigative leave, notice leave and WSL for the IRS. The HCO P&A Division gauges effectiveness of these policies based on feedback from customers and program owners and analysis of data-driven reports. During review and publishing, IRM sections may be revised, added or deleted based in part on this process. The HCO P&A Division plays an integral role in program management, review and effectiveness by:

1. Supporting the HRSS to deliver biweekly paychecks through timely and accurate posting and processing of all time and attendance records;

2. Providing administrative leave and WSL expertise to LERN so it can deliver related labor and employee relations support and guidance to IRS management, field and business-based labor/employee relations staff, and employees;

3. Supporting the SCR/CO organization when normal operations are interrupted by events beyond the control of management or employees or when the closing of an office is required or in the best interest of the IRS; and

4. Assisting other offices within the HCO P&A Division that have policies or programs relating to this IRM; for example, the IRS Telework Program office.

(1) The HCO P&A Division develops and deploys policies, materials and programs, in collaboration with other HCO organizations and business unit stakeholders, to increase awareness and understanding of the leave policies in this IRM.

(2) The following activities help ensure policy program success:

1. Conducting an annual review of this IRM for needed revisions/clarifications;

2. Publishing educational articles, such as Leaders' Alerts and IRS Headlines;

3. Maintaining and/or developing policy-related intranet content; for example, IRS Source and iManage (for managers);

4. Collaborating on interim guidance and standard operating procedures for policies related to this IRM;

5. Assisting LERN with statutory, regulatory and policy guidance during term and mid-term negotiations and during grievance proceedings;

6. Providing policy guidance to HRSS for programming of time and attendance systems;

7. Partnering with General Legal Services for legal opinions on complex policy issues as they arise; and

8. Reviewing, for adherence to policies, any articles, alerts, training modules, communications and so on, for business partners, as needed.

(1) Act of God means an act of nature, including hurricanes, tornados, floods, wildfires, earthquakes, landslides, snowstorms and avalanches.

(2) Administrative leave means 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.

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

(4) Agency means an executive agency as defined in 5 USC 105, excluding the Government Accountability Office. When the term “agency” is used in the context of an agency making determinations or taking actions, it means the agency heads or management officials who are authorized (including by delegation) to make the given determination or take the given action. Treasury has redelegated authority for the general administration of personnel matters to its bureau heads via Treasury Order 102-01, Delegation of Authority Concerning Personnel Management. The Commissioner of Internal Revenue, as bureau head for the IRS, has redelegated some of this authority to IRS managers via IRM 1.2.2.7.9, Delegation Order 6-12, Absence and Leave.

(5) Emergency employee means an individual designated by management as critical to IRS operations and for whom WSL may not be applicable. To the extent practicable, a manager should inform an employee of their designation as an emergency employee well in advance in anticipation of the possible occurrence of weather and safety-related conditions. If the manager wishes to provide for the possibility that an emergency employee could work from an approved telework site in lieu of traveling to the regular work site (for example, official duty station) in appropriate circumstances, the manager should encourage the employee to enter into a telework agreement providing for that contingency. Different emergency employees may be designated for different circumstances expected to arise from these weather and safety-related conditions. (Refer to 5 CFR 630.1605(b) for more information.)

(6) Employee means an individual as defined by 5 USC 2105 and does not include an intermittent employee. An intermittent employee, who does not have an established regular TOD, is not eligible for any of the types of leave covered by this IRM, which are administrative leave, investigative leave, notice leave and WSL. (Refer to 5 USC 6329a, 6329b and 6329c.)

(7) Excused absence is a term used to describe an authorized absence from duty without charge to leave or loss of pay. It is largely replaced with the new statutory types of leave established by the Administrative Leave Act of 2016, which are administrative leave, investigative leave, notice leave and WSL.

(8) Executive Misconduct Unit (EMU) is the organization responsible for adjudication of conduct and performance-related matters involving high-level personnel (that is, executives under the senior executive service, senior level, and administratively determined pay systems; senior managers under the IRS Broadband Classification and Pay System (IR) at the IR-01 level; frontline managers at the IR-03 level; and NBU employees under the General Schedule (GS) at the GS-15 level. Managers may find their EMU specialist at: https://irsgov.sharepoint.com/sites/HCO/SitePages/Contacts.aspx.

(9) Investigative entity means 1) an internal investigative unit of an agency granting investigative leave under 5 USC 6329b, 2) the Office of Inspector General of an agency granting investigative leave under 5 USC 6329b, 3) the Attorney General and 4) the Office of Special Counsel.

(10) Investigative leave means leave without 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 and in which an employee who is the subject of an investigation is placed.

(11) IRS Telework Program is a program that permits an eligible IRS employee to work at home or at another approved work site other than their official duty station (assigned post of duty (POD)). The policies, procedures and guidelines for the program are found in IRM 6.800.2, Employee Benefits, IRS Telework Program, and in Article 50 of the National Agreement (for BU employees).

(12) Minimum charge means the minimum time-charge increment for the posting of annual and sick leave, which is 15 minutes. This same minimum time charge applies to the other types of leave covered in this IRM, which are administrative leave, investigative leave, notice leave and WSL.

(13) Notice leave means leave without 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 and in which an employee who is in a notice period is placed.

(14) Notice period means a period beginning on the date on which an employee is provided notice required under law of a proposed adverse action against the employee and ending on the date on which an agency may take the adverse action.

(15) Official Duty Station (ODS) means the official location of an employee’s position of record as documented on the employee’s Standard Form 50, Notification of Personnel Action. The terms ODS, POD, official POD, official work site, regular work site and IRS facility are often used interchangeably.

(16) Office operating status announcement is a formal announcement, usually issued by the SCR, site coordinator (for campus locations) or OPM, whenever it becomes necessary to close an office, delay the opening of an office, grant an early dismissal from the office and so on, because of weather or other safety-related conditions.

(17) Paid time off means a period of time that an employee is on an approved, paid absence from work. It can include paid leave (for example, annual leave, sick leave) or other paid time off (for example, previously earned credit hours, previously earned compensatory time, and time-off award hours).

(18) Participating in a telework program means an employee is eligible to telework and has an established arrangement (including telework agreement) under which they are approved to participate in the IRS Telework Program, including on a routine or situational (ad hoc) basis. An employee who teleworks on a situational (ad hoc) basis is considered to be continuously participating in the IRS Telework Program even if there are extended periods during which the employee does not perform telework.

(19) Quarantinable communicable disease means a disease that has the potential to cause a pandemic or, upon infection, is highly likely to cause mortality or serious morbidity if not properly controlled. These diseases are specified by Executive Order (for example, Executive Orders 13295, 13375, 13674 and 14047 at: https://www.federalregister.gov/presidential-documents/executive-orders/joe-biden/2021. Examples of such diseases include cholera, diphtheria, infectious tuberculosis, measles, plague, smallpox, yellow fever, severe acute respiratory syndromes such as COVID-19 and so on.

(20) Servicing labor/employee relations specialist means the employee in LERN who provides performance/conduct support to managers for employees who are not covered by the EMU. Managers may find their servicing labor/employee relations specialist at: https://irsgov.sharepoint.com/sites/HCO/SitePages/Contacts.aspx.

(21) Telework employee means an employee who is approved to participate in the IRS Telework Program and has an approved telework agreement.

(22) Telework-ready employee means an employee with an approved telework agreement who has the necessary equipment (for example, laptop) and necessary work files (paper or electronic) at their telework site (or transportable to the telework site) to perform required duties at the telework site at the time of an office closure or at other times.

(23) Telework site means a location where an employee is authorized to perform telework, as described in 5 USC Chapter 65, such as an employee's home.

(24) Tour of Duty (TOD) means the hours during the day (a daily TOD) and the days of an administrative workweek (a weekly TOD) that constitute an employee’s regularly scheduled administrative workweek.

(25) Weather and Safety Leave (WSL) means paid leave provided under the authority of 5 USC 6329c to an employee or group of employees only when they are prevented from safely traveling to, or safely performing work at, an approved location (including telework site) due to a weather or other safety-related condition. WSL is provided without 1) loss of or reduction in pay, 2) loss or reduction in leave to which the employee is otherwise entitled under law, or 3) loss of credit for time or service.

(26) Weather or other safety-related condition means an act of God, terrorist attack, or another condition that prevents an employee or group of employees from safely traveling to or safely performing work at an approved location. (Refer to 5 USC 6329c and 5 CFR 630.1603.)

(1) The table lists commonly used acronyms and their definitions:

(1) The IRS Source Office Closures webpage at: https://irsgov.sharepoint.com/sites/EmployeeResources/SitePages/Emergency%20and%20Safety33.aspx.

(2) The IRS Source Leave webpage at: https://irsgov.sharepoint.com/sites/EmployeeResources/SitePages/Timekeeping.aspx.

(3) The IRS Source Organization Function Program (OFP) Leave and Computer Down Time Codes webpage at: https://irsgov.sharepoint.com/sites/EmployeeResources/SitePages/Timekeeping35.aspx.

(4) The IRM 6.610.1, IRS Hours of Duty.

(5) The IRM 6.630.1, Absence and Leave.

(6) The IRM 6.800.2, Employee Benefits, IRS Telework Program.

(7) The IRS Dismissal and Closure Procedures at: https://irsgov.sharepoint.com/sites/EmployeeResources/Shared%20Documents/IRS-Dismissal-Closure-Procedures.pdf#search=IRS%20Dismissal%20and%20Closure%20Procedures.

(8) The OPM Governmentwide Dismissal and Closure Procedures at: https://www.opm.gov/policy-data-oversight/pay-leave/reference-materials/handbooks/dcdismissal.pdf.

(9) The OPM memorandum CPM 2020-02, Human Resources Flexibilities Available for Federal Employees Impacted by the 2019 Novel Coronavirus, at: https://www.chcoc.gov/content/human-resources-flexibilities-available-federal-employees-impacted-2019-novel-coronavirus.

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

(1) Except as provided in (a) and (b) below, an employee who is participating in the IRS Telework Program and who can safely travel to and safely work at an approved telework site, may not be granted WSL. An employee who is eligible to telework and who participates in the IRS Telework Program under applicable IRS policies is typically able to safely perform work at their approved telework site (for example, home) since they are not required to work at their regular worksite. (Refer to 5 CFR 630.1605(a).)

1. If, in the manager’s judgment, the weather or safety-related conditions outlined above could not reasonably be anticipated, then WSL may be approved to the extent the employee was not able to prepare for telework (refer to IRM 6.630.4.5.1(4) below) and is otherwise unable to perform productive work at the telework site. (Refer to 5 CFR 630.1605(a)(2)(i).)

2. If the employee is prevented from safely working at the approved telework site due to circumstances arising from one or more of the weather or safety-related conditions outlined in IRM 6.630.4.5(1) above, applicable to the telework site, the manager may, at their discretion, provide WSL to the employee (per 5 CFR 630.1605(a)(2)(ii)) or may direct the employee to travel to the employee’s regular worksite (or if the employee is NBU, to an alternative worksite) provided they may safely travel. Refer to IRM 6.630.4.5.8, Emergency at the Telework Site, for more information.
   Exception: WSL may not be granted to a telework employee who is approved for the temporary exception to the 200-mile radius for telework site benefit (permitted for up to two pay periods per CY under Article 50 of the National Agreement (for BU employees) and passed-through to NBU employees in the Consolidated National Agreement “Pass-Through” Provisions found at: https://irsgov.sharepoint.com/sites/EmployeeResources/SitePages/EmployeeRightsAndObligations71.aspx). If unable to telework, an employee using this exception to the 200-mile radius benefit is required to use their own personal leave, other paid time off (such as previously earned credit hours or compensatory time) or LWOP. This WSL prohibition does not apply to an employee who is approved to telework outside the 200-mile radius due to an approved hardship or approved reasonable accommodation.

3. An employee requesting WSL for a period they are expected to telework must provide to their manager either optional Form 10837, Request for Weather and Safety Leave Due to Emergency Conditions, or other documentation supporting their claim. Refer to IRM 6.630.4.5.10, WSL Requests and Documentation Requirements, for more information.

(2) A manager may decide not to approve WSL when the conditions in IRM 6.630.4.5(1) and IRM 6.630.4.5.1(1) above do not prevent the employee from safely traveling to or safely performing work at a regular work site (for example, ODS), even if the affected day is a scheduled telework day. (Refer to 5 CFR 630.1605(a)(2)(iii).)

(3) When an employee with an approved telework agreement may reasonably anticipate that a weather or other safety-related condition may force the closure of their ODS, the employee must take reasonable steps (within an employee’s control) to become telework-ready (that is, take necessary work equipment and necessary work files to their telework site for the anticipated day(s) the ODS may be closed). In such circumstances, managers may authorize an employee who is not in their ODS to travel on administrative time (duty/work time) to their ODS to obtain necessary work equipment or files to become telework-ready.

Example 1: Max, a revenue officer, is away from the ODS making field calls when a weather forecast predicts a snowstorm is approaching that might cause the office to close the next day(s). Max doesn’t typically take their laptop or work files into the field, so Max is not telework-ready. Max contacts the manager who recommends Max end field calls early and travel to the ODS on administrative time (duty/work time) to gather work equipment and files prior to the end of the TOD. This ensures Max is telework-ready the following day(s) if the ODS closes.

Example 2: Pat teleworks one day a week and is teleworking when an ice storm prediction comes in for the area. Pat anticipates the ODS may be closed the following day(s), but Pat only brought enough work home for one day of telework. Pat contacts the manager who authorizes Pat to travel from the telework site to the ODS on administrative time (duty/work time) to pick up additional work in the event the office closes the following day(s).

(4) For a manager to decide whether the exceptions in IRM 6.630.4.5.1(1)(a) or IRM 6.630.4.5.1(1)(b) above apply, the manager must evaluate whether the weather or safety-related conditions outlined in IRM 6.630.4.5(1) could have been reasonably anticipated and whether the employee took reasonable steps (within the employee’s control) to prepare to perform telework at the approved telework site. For example, if a significant snowstorm is predicted, the employee may need to prepare by taking home any equipment (for example, laptop computer) and work needed for teleworking. To the extent an employee is unable to perform work at a telework site because of their failure to make necessary preparations for reasonably anticipated conditions, a manager may not approve WSL. The employee is then required to use personal leave, other paid time off (such as previously earned credit hours or compensatory time) or LWOP. (Refer to 5 CFR 630.1605(a)(3).)

(5) Unscheduled telework hours worked due to a weather or safety-related office closure or unscheduled telework announcement will not count against the employee’s maximum number of telework hours permitted under their telework agreement. The unscheduled telework day will count toward the two-day per pay period requirement to report to the ODS (that is, the POD). Refer to IRM 6.800.2, Employee Benefits, IRS Telework Program.

(6) An employee who is required to telework will not have their previously scheduled telework days changed or cancelled.

(7) An employee on WSL for consecutive days must respond to management attempts to contact them provided services (such as email, telephone, mobile phone (work or personal)) are available. The employee is expected to respond within 24 hours.

(1) Management may designate emergency employees who are critical to IRS operations and for whom WSL may not be applicable. To the extent practicable, the manager should inform an employee of their designation as an emergency employee well in advance in anticipation of the possible occurrence of the conditions set forth in IRM 6.630.4.5(1) above. (Refer to 5 CFR 630.1603.). If the manager wishes to provide for the possibility that an emergency employee could work from an approved telework site in lieu of traveling to the regular work site (for example, ODS) in appropriate circumstances, the manager should encourage the employee to enter into a telework agreement providing for that contingency. Different emergency employees may be designated for different circumstances expected to arise from these conditions. (Refer to 5 CFR 630.1605(b).)

(2) An emergency employee must report to work at their regular worksite (for example, ODS) or another approved location as directed by the manager, unless:

1. The manager determines that travel to or performing work at the worksite is unsafe for the emergency employee, in which case the employee may be required to work at another location, including a telework site as provided above, as appropriate (per 5 CFR 630.1605(b)(1)); or

2. The manager determines that circumstances justify granting WSL to the emergency employee (per 5 CFR 1605(b(2)).

(1) The minimum time-charge increment for WSL is 15 minutes. (Refer to 5 CFR 630.1606(a).)

(2) An employee may be granted WSL only for hours within the employee’s TOD. For a full-time employee, that tour is the 40-hour basic workweek as defined in 5 CFR 610.102 or the basic work requirement established for an employee on an AWS as defined in 5 USC 6121(3). (Refer to 5 CFR 630.1606(b).)

(3) An employee may not receive WSL for hours during which they are on preapproved leave (paid or unpaid), other paid time off (such as credit hours, compensatory time and time off award hours) or AWOL. There is an exception only if the preapproved leave/other paid time off is frustrated by the emergency conditions, causing the employee to request cancellation of the leave or other paid time off. Managers should not approve WSL for an employee who, in their judgment, is cancelling preapproved leave or other paid time off or requesting to change an RDO under an AWS for the primary purpose of obtaining WSL. Refer to IRM 6.630.4.5.5, Preapproved Leave or Other Paid Time Off, and 5 CFR 630.1606(c) for more information.

(4) An employee, who is requesting WSL for a period they are expected to work or for a period they were scheduled to use leave or other paid time off, must provide either optional Form 10837, Request for Weather and Safety Leave Due to Emergency Conditions, or other documentation supporting their claim to their manager. Refer to IRM 6.630.4.5.10, WSL Requests and Documentation Requirements, for more information.

(1) When it becomes necessary to close an office because of weather or other safety-related conditions (for example, an act of God, terrorist attack, or another condition that prevents an employee or group of employees from safely traveling to or safely performing work at an approved location), reasonable efforts will be made to inform all employees via the AtHoc emergency alert notification system, private or public media, including email, the IRS Emergency Hotline, and other methods as appropriate and available. Such notice will be made as soon as practicable. Per IRM 1.2.2.7.6, Delegation Order 6-7, Temporary Office Closures Due to Inclement Weather, Imminent Health and Safety Issues, or Other Emergency Situations, SCR/Commissioner Representatives, site coordinators (campus locations) 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. The SCRs (or other authorized officials) may declare offices to be:

1. Open;

2. Open with the option for unscheduled telework or unscheduled leave;

3. Open with a delayed arrival time;

4. Open with an early departure; or

5. Closed for the entire day.

(2) An employee who participates in the IRS Telework Program and who has the necessary equipment and work files to perform work at the telework site (that is, who is telework-ready) is generally expected to telework during such emergencies, reducing the need for WSL. The IRS emergency telework policy is contained in IRM 6.800.2, Employee Benefits, IRS Telework Program, and negotiated agreement provisions (for BU employees) are contained in Article 50 of the National Agreement.

(3) An employee with a telework agreement is permitted to telework even if there are dependents/family at the telework site. However, any interruptions or time spent giving care to such individuals during the employee’s TOD will not be considered hours of work, and WSL will not be granted for that period of time. The employee is expected to account for such non-work hours as soon as practicable with appropriate personal leave (paid or unpaid) or other paid time off. Refer to Dependent Care in IRM 6.800.2 for more information.

(4) An employee in travel status (on official travel) during working hours continues working when there is an office operating status announcement affecting their ODS. However, if the emergency makes it impossible for the employee to safely work or perform other duties, they must contact their manager as early as practicable to explain the circumstances and for the manager to determine if WSL may be granted. Refer to IRM 6.630.4.5.10, WSL Requests and Documentation Requirements, for more information.

(5) The following instructions for each office operating status announcement apply in general, but they may not cover every possible scenario/contingency. Refer to the IRS Dismissal and Closure Procedures at: https://irsgov.sharepoint.com/sites/EmployeeResources/Shared%20Documents/IRS-Dismissal-Closure-Procedures.pdf#search=IRS%20Dismissal%20and%20Closure%20Procedures for comprehensive guidance, including frequently asked questions.

(1) An employee may not receive WSL for hours during which they are on other preapproved leave (paid or unpaid) or other paid time off (such as previously earned credit hours or compensatory time). (Refer to 5 CFR 630.1606(c).)

(2) An employee who is requesting, in the manager’s judgment, to cancel preapproved leave (paid or unpaid) or other paid time off for the primary purpose of obtaining WSL should remain on leave or other paid time off and is not provided WSL.

(3) However, when the weather or other safety condition prevents the use of the preapproved leave (paid or unpaid) or other paid time off for its intended purpose, it may be cancelled upon providing the manager with appropriate documentation. If the employee is not participating in the IRS Telework Program, they may be provided WSL. If the employee is participating in the IRS Telework Program, they would generally be expected to telework; however, they may also cancel preapproved leave or other paid time off and be granted the same amount of WSL as other employees if:

1. The intended purpose of the leave or other paid time off is frustrated by the same weather and safety-related condition forcing the office closure; and

2. The employee is not telework-ready. The manager should request information or documentation to show that granting WSL is appropriate.

Example 1: An employee is on vacation in a distant location when offices are closed. Any request to cancel preapproved leave or other paid time off would be for the purpose of obtaining WSL because the employee is not available to work at the ODS and is not affected by the weather or safety-related emergency. Therefore, any request to cancel such leave or other paid time off may not be approved.

Example 2: An employee is in the middle of a six-week period of scheduled, unpaid leave under the Family and Medical Leave Act to recover from a serious illness. This employee has no intention to report to work on the day of a weather or safety-related emergency, and if such an employee requested to cancel the unpaid leave on the day of the emergency, it would clearly be for the primary purpose of obtaining WSL. Therefore, any such request for WSL may not be approved.

Example 3: An employee is unable to leave for a planned vacation because flights are suddenly cancelled due to a weather or safety-related emergency. The employee may cancel their preapproved leave or other paid time off as the cancellation is not for the primary purpose of obtaining WSL. If IRS offices are closed and the employee is participating in the IRS Telework Program, they would be expected to telework, if telework-ready. If the employee is not participating in the IRS Telework Program, or if they are but are not telework-ready, they may be provided WSL. If offices are open or operating on delayed arrival that day, the employee would follow normal procedures based on the office operating status announcement.

(4) If an employee is scheduled to use sick leave for a medical appointment and the appointment is cancelled due to a weather or safety-related condition, the legal basis for the sick leave has been eliminated, and the sick leave must be cancelled. The employee must account for the hours by requesting to charge them to another type of leave (for example, annual leave, LWOP, WSL (if appropriate)) or to other paid time off, or the employee may, if participating in the IRS Telework Program, request to perform unscheduled telework.

(5) An employee who requests cancellation of preapproved leave and substitution of WSL may use optional Form 10837, Request for Weather and Safety Leave Due to Emergency Conditions, or provide other documentation to their manager. Refer to IRM 6.630.4.5.10, WSL Requests and Documentation, for more information.

(1) A manager should not approve WSL for an employee who, in the manager’s judgment, is changing their AWS RDO for the primary purpose of obtaining WSL. (Refer to 5 CFR 630.1606(c).)

(2) An employee does not receive an “in-lieu-of” AWS day off when a closure occurs on their scheduled RDO. The RDO is treated the same as any other non-workday (Saturday and Sunday for most employees).

(3) Refer to IRM 6.610.1, IRS Hours of Duty, and additionally for BU employees, Article 23 of the National Agreement for more information regarding when changes may be made to an RDO. Should any of the instructions in the IRM conflict with the National Agreement, the Agreement prevails for BU employees.

(1) When a disaster area has been declared by the President, OPM or other appropriate authority, a request for WSL beyond what may have been granted by the IRS through office operating status announcement and/or OPM based on safety considerations, may be submitted by an employee. An employee’s request will be reviewed and approved or disapproved on a case-by-case basis through the management chain by a designated business unit executive as follows:

1. The employee must be unable to safely report to work and, if participating in the IRS Telework Program, unable to safely telework due to the disaster, and the inability to report to work or telework is beyond their control. Refer to IRM 6.630.4.5.4.5 for the various factors that will be considered. The ability of the employee to safely report to another POD on a temporary basis may also be considered.

2. An employee requesting WSL for a period they are expected to work must provide either optional Form 10837, Request for Weather and Safety Leave Due to Emergency Conditions, or other documentation supporting their claim to their manager. Refer to IRM 6.630.4.5.10, WSL Requests and Documentation, for more information.

3. Requests for WSL that are related to a disaster declaration will be reviewed and approved or disapproved through the management chain by a designated business unit executive, in consultation and coordination with the SCR and the local labor relations specialist(s) for the geographic area(s) of the disaster. This is to ensure consistent approval or disapproval of these requests across business unit lines. Refer to IRM 1.2.2.7.9, Delegation Order 6-12, Absence and Leave.

(2) Workplace flexibilities that can assist an employee when a disaster strikes include:

1. Temporarily modified TOD (subject to the provisions of IRM 6.610.1, IRS Hours of Duty, and for BU employees, Article 23 of the National Agreement);

2. Unscheduled telework;

3. Unscheduled leave;

4. Earning or using of credit hours to adjust work schedules;

5. Advanced annual leave; and

6. LWOP.

(3) The Emergency Leave Transfer Program (ELTP) can provide an employee additional time off to attend to personal matters resulting from a disaster emergency. If an ELTP is established, an employee may apply for donated annual leave. Additional information on the ELTP is found on IRS Source at: https://irsgov.sharepoint.com/sites/EmployeeResources/SitePages/Timekeeping3.aspx and in IRM 6.630.1, Absence and Leave.

(4) The Employee Assistance Program (EAP) is a no-cost, confidential counseling service available to assist an employee and their family in difficult situations. A manager may contact the EAP to request a critical incident stress debriefing for traumatic events that impact their workgroup. Services are available via the toll-free number 800-977-7631. Information on the EAP (including the mobile app) is found on IRS Source at: https://irsgov.sharepoint.com/sites/EmployeeResources/SitePages/EAP.aspx; in IRM 6.800.3, Employee Assistance and Worklife Referral Program; and additionally for BU employees, in Article 27 of the National Agreement.

(5) Additional disaster emergency guidance for managers and employees may be extended through IRS communication channels including the Office of the Commissioner, Deputy Commissioners, or IRS Human Capital Officer for incidents that impact significant portions of the IRS for an extensive period (for example, hurricanes, wild fires, pandemics). A manager can also refer to iManage at: https://irsgov.sharepoint.com/sites/iManage for more disaster guidance.

(1) A teleworking employee who experiences a weather or other safety-related condition (for example, evacuation order, flooding, or roof collapse) that prevents them from safely working at their telework site, must contact their manager as soon as practicable.

(2) The employee may be directed to travel to the employee’s ODS (or if the employee is NBU, may be directed to an alternative worksite), provided it is open and they may safely travel under the circumstances, to complete their workday. If directed to travel during regular duty hours, the employee will receive administrative time (that is, work time) to cover the travel time. A manager may not extend the workday to account for the travel time to the ODS or alternative worksite.

Example: A teleworking employee, whose TOD is 7:30 a.m. to 4:00 p.m., is directed to the ODS at 10:00 a.m. and arrives at 10:30 a.m. The employee receives administrative time (work time) for the travel from 10:00 a.m. until 10:30 a.m. and completes their TOD in the ODS at 4:00 p.m. The manager may not extend the employee’s workday to 4:30 p.m. to account for the travel time to the ODS.

(3) If the telework employee is not directed by their manager to report to their open ODS the day of the weather or other safety-related condition that prevents their safely working at the telework site, the employee may be granted WSL upon providing appropriate documentation to their manager (refer to IRM 6.630.4.5.8(4) below for an exception to this rule). The employee is generally expected to report to the open ODS on subsequent days at the beginning of their TOD until the issue at the telework site is resolved.

(4) An employee at their approved telework site (or other alternate worksite) who experiences an emergency that prevents them from safely completing their work assignments, and the ODS is closed, may be provided WSL upon providing appropriate documentation in support of that claim.
Exception: WSL may not be granted to a telework employee who is approved for the temporary exception to the 200-mile radius for telework site benefit (permitted for up to two pay periods per CY under Article 50 of the National Agreement (for BU employees) and passed-through to NBU employees in the Consolidated National Agreement “Pass-Through” Provisions found at: https://irsgov.sharepoint.com/sites/EmployeeResources/SitePages/EmployeeRightsAndObligations71.aspx). If unable to telework, an employee using this benefit is required to use their own personal leave, other paid time off (such as previously earned credit hours or compensatory time) or LWOP. This WSL prohibition does not apply to an employee who is approved to telework outside the 200-mile radius due to an approved hardship or approved reasonable accommodation.

(5) An employee requesting WSL for any period they are expected to telework must provide either optional Form 10837, Request for Weather and Safety Leave Due to Emergency Conditions, or other documentation supporting their claim to their manager. Refer to IRM 6.630.4.5.10, WSL Requests and Documentation, for more information.

(1) Per OPM memorandum CPM 2020-02 at: https://www.chcoc.gov/content/human-resources-flexibilities-available-federal-employees-impacted-2019-novel-coronavirus, WSL may be authorized when an asymptomatic (that is, healthy, not displaying symptoms of the given disease), non-telework employee is subject to movement restrictions (quarantine) under the direction of public health authorities due to a significant risk of exposure to a quarantinable communicable disease. This determination is based on the significant safety risks for other employees and the general public that would be incurred if such an employee were allowed to travel to and perform work at the employee’s ODS. The employee must provide either optional Form 10837, Request for Weather and Safety Leave Due to Emergency Conditions, or other documentation supporting their claim to their manager. Refer to IRM 6.630.4.5.10, WSL Requests and Documentation, for more information.

(2) A telework participant under the same scenario as IRM 6.630.4.5.9(1) above (that is, asymptomatic and under quarantine at the direction of public health authorities due to significant risk of exposure to a quarantinable communicable disease), does not receive WSL. A telework employee is generally expected to telework as long as the employee is asymptomatic.

(3) Quarantinable communicable diseases are specified by Executive Order (for example, Executive Orders 13295, 13375, 13674, and 14047 at: https://www.federalregister.gov/presidential-documents/executive-orders/joe-biden/2021. Examples of such diseases include:

• cholera

• diphtheria

• infectious tuberculosis

• measles

• plaque

• smallpox

• yellow fever

• severe acute respiratory syndromes that are causing, or have the potential to cause, a pandemic, or, upon infection, are highly likely to cause mortality or serious morbidity if not properly controlled (such as COVID-19)

(4) An employee who is (or who becomes) symptomatic (ill), is diagnosed as being infected or likely has been infected with a quarantinable disease, is not eligible for WSL. If unable to work, accrued or advanced sick leave would normally be used to cover such a period of sickness as provided in 5 CFR 630.401(a)(2) and IRM 6.630.1. The manager must grant sick leave when an illness prevents an employee from performing work. If the employee exhausts their available sick leave, other paid leave (such as annual leave) or other paid time off (such as credit hours or compensatory time) may be available to an employee.

(5) The granting of WSL is not appropriate in cases of communicable diseases that are not designated as "quarantinable" by public health authorities since they do not pose the same high degree of safety risks for the public. Examples of such communicable diseases include cold, influenza (flu), strep throat, and chicken pox. Sick leave is authorized in these circumstances under 5 CFR 630.401(a)(5) and per IRM 6.630.1.

(1) An employee who is requesting WSL due to a weather or safety-related condition or due to quarantinable communicable disease must contact their manager as soon as possible and provide appropriate documentation supporting their claim.

(2) An employee may use optional Form 10837, Request for Weather and Safety Leave Due to Emergency Conditions, or may use other methods to request WSL and provide the appropriate documentation supporting their claim (for example, email).

(3) A manager may, at their discretion, waive the requirement for documentation for WSL requests of four hours or less.

(4) Per IRM 1.2.2.7.9, Delegation Order 6-12, Absence and Leave, immediate managers are authorized to approve requests for WSL with the exception of those related to a major disaster declaration as outlined in IRM 6.630.4.5.7, Major Disaster Declarations, above. Disaster-related WSL requests are reviewed and approved or disapproved through the management chain by a designated business unit executive, in consultation and coordination with the SCR and the local labor relations specialist(s) for the geographic area(s) of the disaster. This is to ensure consistent approval or disapproval of these requests across business unit lines.

(1) Records: Accurate records of the placement of an employee on WSL must be maintained. (Refer to 5 CFR 630.1607(a).)

(2) Reporting: In IRS data systems (including the time and attendance system) and in data reports submitted to OPM, WSL granted under 5 USC 6329c and 5 CFR 630, Subpart P, must be reported as a category of leave separate from other types of leave. (Refer to 5 CFR 630.1607(b).)

(3) Time and Attendance: To comply with statutory and regulatory reporting requirements, a manager must ensure an accurate accounting of when an employee is provided WSL.

1. A manager must approve or disapprove requests for WSL promptly upon review of documentation submitted by the employee.

2. Any WSL granted must be posted in 15-minute increments.

3. A manager and employee posting WSL to the time and attendance system should review Exhibit 6.630.4-1, WSL Time and Attendance Reporting Codes and Descriptions. Additional leave OFP codes and other timekeeping information may be found on the IRS Source Timekeeping Help webpage at: https://irsgov.sharepoint.com/sites/EmployeeResources/SitePages/Timekeeping-Help.aspx.

4. A leave discrepancy that requires a correction may result in a debt.

5. IRM 6.630.1, Absence and Leave, contains important information regarding time and attendance records.

6. IRM 1.15, Records and Information Management, and Document 12829, General Records Schedule, contain important information regarding record retention requirements.