Setr time handbook


















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That is why the PTC1 pin is not available for other purpose. In accordance with 5 USC b 1 and 2 , individuals directly recruited or transferred by the IRS, from the United States or its territories or possessions including the Commonwealth of Puerto Rico, for employment outside the area of recruitment or from which transferred, may accrue 45 days hours of annual leave. Employees recruited from or transferred to Puerto Rico may accrue up to 45 days hours of annual leave.

There are situations where employees in the same location have different annual leave ceilings based on the above statute and the method by which they arrived at the location. Any new rate of accruing annual leave is automatic and effective at the beginning of the first pay period following the date on which the employee completes the required length of service. The maximum amount of annual leave accrued but not taken that may carry over to the following leave year is:.

Employees stationed outside the United States, who return to a position within the United States, may have accrued annual leave above the day hours maximum applicable to employees stationed within the United States.

Upon return, the amount in their account on the last day of the pay period at the overseas post of duty up to the overseas maximum of 45 days hours will become their annual leave ceiling in the United States position. When an employee in the SES moves to a position outside the SES, the employee's annual leave ceiling is calculated as in 1 based on years of service. As each succeeding year progresses, the annual leave ceiling reduces until it reaches 30 days hours.

Any accrued leave in excess of the maximum ceiling see 6 above at the end of the leave year will be forfeited. The employee may transfer an aggregate amount of leave that does not exceed the maximum limitation allowable under the USPS leave system. The amount transferred becomes the employee's annual leave ceiling, which is subject to reduction in accordance with 5 USC c , until the amount of accrued annual leave equals the maximum allowed by IRS see 6 above. Managers and employees are responsible for establishing leave schedules early in the year to ensure that the needs of the Service and employees are met.

Because annual vacations are important to maintain health, efficiency, and a balance between work and family life, employees should be encouraged to request an annual leave period of two weeks for vacation purposes. Employees are responsible for monitoring their use of current and restored annual leave to avoid forfeiture. It is recommended leave be used in the following sequence for the timeframe of pay period 18 through the end of the leave year:. Employees should use all "use or lose" annual leave before any earned compensatory time off for travel or in lieu of overtime payment.

However, the use of annual leave does not change the expiration date of earned compensatory time off. The 26 pay period timeframe for use and hour maximum earning limits for earned compensatory time off are still in effect. For further information regarding compensatory time off in lieu of overtime payment see IRM 6.

Please note, credit hours earned by employees on a flexible work schedule are not a category of leave and may be carried forward indefinitely up to the hour limitation. For additional information on credit hours see IRM 6. Forfeited annual leave may be restored under 5 USC d and f when annual leave is lost due to the following:. An exigency of the public business, of such importance, that scheduled annual leave may not be used by an employee within the leave year;.

When such a conflict occurs, the determinations shall be made at the next higher management level. The authority to make determinations regarding the exigency of the public business is delegated to this authority may not be redelegated SES Executives including those in an acting Director capacity pending OPM confirmation and Streamlined Critical Pay Executives for employees within their operating division or function.

Before forfeited annual leave may be considered for restoration, as required by 5 CFR The forfeited annual leave of employees on seasonal work schedules, that have been released to nonpay status, is not eligible for restoration since the lack of work which caused the release does not meet the criteria for public exigency.

An employee must schedule and use restored annual leave no later than the end of the leave year ending 2 years after:. The date fixed by the head of the agency or designee as the date of termination of the exigency of the public business; or.

The date the employee is determined to be recovered from illness or injury and able to return to duty. Restored annual leave that is not used within the established time limitation is forfeited with no further right to restoration. Annual leave forfeited by an employee because he or she fails or chooses to not request, schedule, or use approved leave is not eligible for restoration.

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

The following documentation must be submitted to support the request for restoration:. Reason s for subsequent cancellation of approved leave. In the event of an exigency of the public business, documentation must include the beginning and ending dates of the exigency and a copy of the cancellation of the previously approved leave.

Terminal leave is annual leave requested immediately before an anticipated separation e. This requirement is to ensure that the Government does not incur additional costs for employees that could have separated prior to the leave.

Employees who separate in the middle of a pay period do not accrue leave, and may incur additional costs for terminal leave. Any exceptions should be extremely rare and limited to situations in which exigencies of the Service require such actions. An employee is in leave status pending acceptance by the Armed Forces for extended active duty 24 CG ;. An employee has received notice of separation for cause and requests annual leave or the Service deems it necessary to place the employee on involuntary annual leave; or.

An employee who is a reservist or member of the National Guard, and enters extended military or naval service with restoration rights, is entitled to be carried on annual leave rather than receive a lump-sum payment 41 CG Requests for LWOP prior to an anticipated separation are not considered terminal leave and must be fully examined subject to the requirements in IRM 6.

Requests of this nature should be related to extraordinary life events, fully documented, and approved in accordance with business unit procedures regarding leave approval authorities.

Per 5 CFR Additional types of pay and pay adjustments are included in the lump-sum payment as provided by 5 CFR The time covered by the lump-sum payment is not counted as civilian Federal service 26 CG , , and 24 CG Also, in accordance with 5 CFR The payment is not regarded, except for purposes of taxation, as salary or compensation and is not subject to retirement deductions.

Holidays occurring after separation do not extend the period of leave used for calculating the lump-sum payment. Therefore, employees are not entitled to pay for holidays during the period covered by a lump-sum payment. Employees who are reemployed prior to the end of the period covered by the lump-sum payment, as in 3 above are required to refund the Service an amount equal to the gross compensation received for the unexpired portion of the lump-sum leave period.

The period covered by the refund is the period from the date of reemployment to the expiration of the lump-sum period. If an employee who previously received a lump-sum payment is being reemployed, the servicing employment office should contact PPS to determine if an appointee is entering on duty prior to the expiration of annual leave represented by a lump-sum payment, minus any restored annual leave.

The servicing employment office will work with PPS to determine the amount of the refund and advise the employee of the amount due. Collection should be made prior to employment in accordance with 5 CFR When requiring a full refund would impose a hardship, employees may satisfy the indebtedness by payroll deductions.

Deductions should be made in sufficiently large amounts to liquidate the indebtedness within one year. This debt may not be waived. It is the policy of the IRS to use available personnel flexibilities to recruit and retain a highly-skilled, professional workforce.

At its sole discretion, the IRS may provide credit for service that otherwise would not be creditable under 5 USC a , for the purpose of determining the annual leave accrual rate of:. An individual receiving his or her first appointment regardless of tenure as a civilian employee of the Federal Government;. An employee who is reappointed following a break in service of at least 90 calendar days after his or her last period of civilian Federal employment; or.

Employee also referred to as "applicant" — An individual subject to 5 USC 63, who either a is receiving a first appointment regardless of tenure as a civilian employee of the Federal Government; b is being reappointed following a break in service of at least 90 calendar days after the last period of civilian Federal employment; or c is a retired member of a uniformed service as defined by 38 USC Uniformed Service — The Armed Forces, the Army National Guard, and the Air National Guard when engaged in active duty for training, inactive duty training, or full-time National Guard duty, the commissioned corps of the Public Health Service, and any other category of persons designated by the President in time of war or national emergency.

The IRS Commissioner may approve credit for service that otherwise would not be creditable under 5 USC a for the purpose of determining the annual leave accrual rate of a newly appointed or reappointed civilian employee, or a retired member of a uniformed service. Credit for non-Federal work experience or active duty uniformed service is discretionary and may be granted only if it is determined that the skills and experience of the applicant are:.

Essential to the new position e. Acquired through performance in a non-Federal or active duty uniformed service position that directly relates to the duties of the new position e. Credit for non-Federal work experience or active duty uniformed service is granted to the employee on the effective date of his or her initial appointment or reappointment to Federal service.

According to 5 CFR In other words, the written determination must be made and approved before the employee enters on duty. Each Business Unit has a distinct title for its Head of Office. The extent that the annual leave credit would directly enhance the ability of the IRS to fill a critical position and improve the performance of mission-critical functions;.

Whether there are employees who are currently available that could perform the duties and responsibilities of the position for which the applicant is being considered; and. The request file includes:. Business case. The servicing employment office will review the application package to identify specific periods of creditable non-Federal work experience or uniformed service that meet the qualification and directly-related experience requirements set forth by 5 CFR It will include a review of the major duties to be performed and the required knowledge as reflected by the position description for the job being filled.

The servicing employment office will determine the amount of creditable service that may be granted using this authority see IRM 6. The amount of service credited may not exceed the actual amount of service performed.

If the request is approved, the servicing employment office will code the accession personnel action indicating the approved service computation date SCD for annual leave purposes, and ensure that the approved time creditable for annual leave accrual is granted on the effective date of the applicant's initial appointment or reappointment to the Federal service.

B73 — "You are receiving enter years and months e. This time is permanently creditable unless you fail to complete 1 full year of continuous service with this agency. Credit for prior work experience toward the annual leave accrual rate must be documented in writing and approved in advance of the applicant's entry on duty. It is imperative the business case be developed and forwarded to the servicing employment office as far in advance of the applicant's entry on duty as practical to ensure sufficient time for eligibility, policy, and regulatory compliance reviews.

If credit is given for less than full-time service, then such credit should be based on the number of hours or the percentage of time the applicant performed directly-related duties. The methodology used must be documented in the business case.

The supporting information in the business case must include:. A description of the applicable qualifications of the applicant and how they meet a special need of the IRS that justifies the use of the authority;. Other factors that affect the use of this authority e. An analysis of the directly-related work experience the applicant performed during his or her non-Federal or active duty uniformed service, including the specific dates.

Acceptable written documentation must be provided by the applicant and may include:. Letters from managers or performance evaluations indicating duties and time period s including number of hours per week the applicant performed the duties;. Written self-certification that he or she was not terminated for cause from any of the positions upon which the creditable service is to be based. The servicing employment office will maintain the final request files. Credit for prior work experience remains creditable for annual leave accrual purposes thereafter, provided the employee completes 1 full year of continuous service within the Department of the Treasury.

The 1 year of continuous service must be extended by any time spent in a LWOP status in order to permanently retain the prior service credit for annual leave accrual purposes. Exceptions occur when an employee:. Separates, or is placed on LWOP to perform service in the uniformed services and later returns through the exercise of a reemployment right; or. Separates, or is placed on LWOP because of an on-the-job injury with entitlement to injury compensation under 5 USC 81, and later returns to work.

If an employee separates from Federal service or transfers to another Federal agency before completing 1 full year of continuous service with the Department of the Treasury, the employee is not entitled to retain the prior service credit. Any annual leave accrued or accumulated by an employee as a result of receiving credit for prior service remains with the employee and is transferred to the new employing agency, or is paid in a lump-sum payment under 5 CFR Is incapacitated for the performance of his or her duties by physical or mental illness, injury, pregnancy, or childbirth;.

Would, as determined by health authorities or a health care provider, jeopardize the health of others, by his or her presence on the job because of exposure to a communicable disease. Employees may use up to hours of sick leave during any leave year to care for a family member who has been similarly exposed.

The OPM cautions that use of sick leave for this purpose should be in very limited circumstances;. Provides care for a family member who is incapacitated by a medical or mental condition or attends to a family member receiving medical, dental, or optical examination or treatment;. Makes arrangements necessitated by the death of a family member or attends the funeral of a family member; or.

Must be absent for purposes relating to the adoption of a child, including appointments with adoption agencies, social workers, and attorneys; court proceedings; required travel; and any other activities necessary to allow the adoption to proceed. Full-time employees accrue 4 hours of sick leave for each full biweekly pay period of employment, equivalent to 13 days hours per leave year.

Employees must request sick leave from their manager as soon as possible generally, within the first 2 hours of the start of the workday on the first day of absence. If the manager is unavailable, employees should leave a voice message or email with their telephone number.

If the illness continues beyond 1 day, employees must keep their manager informed, normally each day. Requests for sick leave that are foreseeable based on planned medical, dental, or optical examinations or treatment should be requested as far in advance as possible. Managers may grant the use of sick leave only when the need for sick leave is supported by administratively acceptable evidence.

Generally, absences of 3 days or less for which sick leave is requested do not require medical certification. However, an employee may be required to provide medical certification or other administratively acceptable documentation for sick leave of more than 3 consecutive workdays, or for a shorter period when determined necessary.

Employees must submit the requested information within 15 calendar days from the date the manager requests the documentation. If that is not practical, despite the employee's diligent efforts, employees must provide the documentation within a reasonable period of time, but no later than 30 calendar days after the date the manager requests documentation.

Employees who do not provide the required evidence or medical certification within the specified time period are not entitled to the sick leave.

The presence of medical documentation in an employee performance file EPF violates the Rehabilitation Act. The confidential medical file should always be secured in a locked cabinet. When medical documentation is requested from an employee, the employee may choose to submit the requested medical documentation directly to a medically certified Federal Occupational Health FOH representative i.

Business units with job-related medical requirements may alter this requirement by establishing an approved procedure that protects the privacy of the employee and that requires the employee to provide medical information directly to managers.

While the intent of allowing an employee to submit medical information directly to FOH is solely to protect the privacy of the employee, it is not intended to limit the information necessary for a manager to determine the approval of leave. A manager may request further explanation from the employee or request additional information from the medically-certified FOH representative in order to make a decision.

In accordance with 5 CFR Part For use of sick leave, family member is defined as:. Domestic partner and domestic partner's parents, including domestic partners and any individual named under b through e above. Includes both same sex and opposite sex relationships; or. Any individual related by blood or affinity whose close association with the employee is the equivalent of a family relationship. For general family care, part-time employees may use the number of hours of sick leave normally accrued during a leave year; and.

For care of a family member with a serious health condition, hours are prorated in proportion to the average number of hours of work in the scheduled tour of duty TOD each week. The amount of accrued sick leave employees may use for all family care purposes may not exceed hours 60 days in a leave year.

If any hours of sick leave are used for general family care and bereavement purposes as described below IRM 6. Employees requesting to use their sick leave for family care must advise their manager if the sick leave is for general family care, bereavement arranging or attending a funeral , or care for a family member with a serious health condition, and report the hours using the appropriate codes in SETR.

Managers must ensure and certify that employees do not exceed the maximum hours allowable in a given leave year. Full-time employees may use up to hours 13 days of accrued sick leave each leave year; part-time employees may use the number of hours of sick leave normally accrued during a leave year to:. Provide care for a family member who is incapacitated as a result of physical or mental illness, injury, pregnancy, or childbirth;. Additional flexibilities are also provided in this section for bonding or caring for a healthy child as sick leave may not be used for these purposes.

Provide care for a family member as a result of medical, dental, or optical examination or treatment;. Provide care for a family member if that person would, as determined by the health authorities or by a health care provider, jeopardize the health of others by their presence in the community due to an exposure to a communicable disease; or. Make arrangements necessitated by the death of a family member or attend the funeral of a family member bereavement.

Full-time employees caring for a family member with a serious health condition may use up to hours of their accrued sick leave during a leave year. For part-time employees, the amount of sick leave that may be used to care for a family member with a serious health condition is prorated in proportion to the average number of hours of work in the employee's scheduled TOD each week.

The term serious health condition has the same meaning as defined in 5 CFR This definition includes such conditions as cancer, heart attacks, strokes, severe injuries, Alzheimer's disease, pregnancy, and childbirth.

The term serious health condition is not intended to cover short-term conditions for which treatment and recovery are very brief. The common cold, the flu, earaches, upset stomach, headaches other than migraines , routine dental or orthodontia problems, etc. Medical documentation of the serious health condition is required.

Pursuant to 5 CFR The employee must invoke entitlement under the FMLA in order to substitute sick leave. This provision is different and is in addition to the sick leave that an employee may request to substitute for the basic week hours entitlement to regular FMLA leave. Advanced leave is not an entitlement but approved at the manager's discretion.

Bargaining unit employees may have additional limitations or flexibilities subject to the provisions in the negotiated agreement. Advanced leave meets the definition of the term "debt" in accordance with the Chief, Financial Office, in that the term "debt" or "claim" the terms are used interchangeably means any amount of money or property that has been determined by an appropriate official of the Federal government to be owed to the United States by a person, organization, or entity other than another Federal agency.

Employees must repay the amount equal to all advanced leave if they leave Federal service. If the employee moves to another bureau within Treasury or to another agency outside of Treasury, the employee may choose to carry the negative balance or repay. Before approving requests for advanced leave from employees with seasonal work schedules, managers and employees should consider how long it will take to repay the debt, as leave is earned only during their work seasons while they are in a pay status.

Employees on temporary appointments for less than 90 days may not be granted advanced leave except employees using advanced leave for purposes of childbirth, adoption, and foster care.

Employees do not have a right to advanced annual leave and should save their accrued annual leave to cover both planned and unplanned absences. However, under unusual circumstances, if an employee is on a permanent appointment and has served for more than 90 days, management may grant advanced annual leave. As the study of time has flourished in the physical and human sciences, the philosophy of time has come into its own as a lively and diverse area of academic research.

Philosophers investigate not just the metaphysics of time, and our experience and representation of time, but the role of time in ethics and action, and philosophical issues in the sciences of time, especially with regard to quantum mechanics and relativity theory. This Handbook presents twenty-three specially written essays by leading figures in their fields: it is a comprehensive collaborative study of the philosophy of time, and will set the agenda for future work.

Keywords: philosophy of time , metaphysics of time , experience of time , representation of time , ethics , action , sciences of time , quantum mechanics , relativity theory , study of time. He has written widely in philosophy of science, metaphysics, and philosophy of physics. He is the editor of Physics meets philosophy at the Planck length with Huggett and the Oxford handbook of the philosophy of time. I highly recommend this for any teacher, instructor, or adjunt.

Great and simple ideas you can use in class, especially with adult learners! I provided a copy to all instructors. To place an order using a Purchase Order, you may use our secure online order form.

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