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«0501 GENERAL REQUIREMENTS  050101. Eligibility. The type, amount, and nature of leave benefits are dependent on the type and length of employment, ...»

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DoD Financial Management Regulation Volume 8, Chapter 5

+ August 1999

CHAPTER 5

LEAVE

0501 GENERAL REQUIREMENTS

 050101. Eligibility. The type, amount, and nature of leave benefits are dependent on

the type and length of employment, military status, and other eligibility requirements. See DoD

1400.25-M, subchapter 630 (reference (u)), 5 U.S.C., chapter 63 (reference (b)), and 5 C.F.R., Part

630 (reference (l)).

050102. Objectives. The leave objectives to be met by payroll operations and systems are as follows. Leave records shall be properly maintained for each employee; leave shall be accurately accrued; leave taken shall be properly authorized and reported; and information on leave use and accrual shall be accurately determined and promptly reported to facilitate collection of certain leave-related debts from employees and for preparation of financial reports, including those for cost accounting purposes.

050103. Documentation. Leave records shall be maintained to show the following for each employee: rate of accrual for each type of leave; hours or days accrued and used by leave type; and hours or days advanced by leave type. Additional documentation requirements for specific types of leave are described in this chapter in the paragraphs discussing the type of leave.

The mechanized leave record is created automatically from accession leave data obtained from information on the SF 50 and SF 1150. Annual and sick leave balances for employees transferring in are furnished to the civilian payroll office on the SF 1150. Prior to receipt of the SF 1150, the leave balances from the last LES issued the employee by the losing civilian payroll office may be used. Upon receipt of the SF 1150, the gaining civilian payroll office makes any necessary adjustments. See subparagraph 090202.C. for additional guidance.

050104. Accruals A. The leave year begins with the first full pay period starting in the calendar year. For leave accruals, the civilian payroll system shall contain accurate information on the type of appointment for each employee and the leave hours or days to which the employee is entitled.

Leave earned shall be accurately accrued for each type of leave using correct rates effective at the proper times. Reductions shall be made at the beginning of each leave year for accumulated leave exceeding statutory limits. Reductions shall be made in accruals for annual and sick leave when necessary to reflect extended leave without pay or absence without leave.

B. Annual and sick leave earned shall be posted to an employee's record each pay period before leave taken in that period is charged against leave balances. During a pay period in which an employee's service is interrupted by a non-leave-earning period, he or she earns leave on a pro rata basis (5 C.F.R. 630.204) (reference (l)). For example, leave shall be prorated when an employee has reemployment rights in connection with military service, both at the time of separation and at the time of reemployment, and both separation and reemployment occur within DoD Financial Management Regulation Volume 8, Chapter 5 + August 1999 the normal biweekly pay period; when an employee is in receipt of injury compensation, both at the beginning and at the end of the nonpay status, and the nonpay status begins and ends within the normal biweekly pay period; when an employee transfers to an agency having a different pay period; when an employee is restored after a period of unwarranted suspension or removal for which retroactive compensation is paid; and when an employee is attending school or college as a student trainee. Full-time and part-time employees who change to an intermittent work schedule during the pay period are eligible to have their leave accruals prorated. See Table 5-1 for proration of leave.

050105. Approval. To support the time and attendance record, employees shall request approval of leave. Leave used shall be documented and approved in writing by a supervisor designated to make such approvals. Documentation for leave used shall show the dates, times, and types of leave taken. Employees may not be compensated for leave taken in excess of leave accrued except for religious observances taken for which compensatory time off for religious reasons was not worked in advance and for authorized advance leave.

+ 050106. Minimum Charge. Unless an agency establishes a minimum charge of less than 1 hour, or establishes a different minimum charge through negotiations, the minimum charge for leave is 1 hour, and additional charges are in multiples thereof. It is Department policy, as stated in DoD 1400.25-M, subchapter 630 (reference (u)), that minimum charges of less than six minutes shall not be established.

050107. Interfaces. The payroll system shall be integrated or interfaced with general ledger and cost accounting systems to ensure prompt and accurate collection of health and life insurance premiums from employees on unpaid leave, when required, and court reimbursements for time served as a juror while on court leave, when required. Amounts of leave accrued and used and their related values shall be maintained to compute leave expenses and liabilities by designated general ledger and cost accounting classifications and to report externally.

050108. Conversions. See Table 5-2 for conversions when there is an insufficient amount of the type of hours requested.





0502 ANNUAL LEAVE 050201. General. Annual leave is absence with pay for personal and emergency purposes. An absence that is otherwise chargeable to sick leave may be charged to annual leave if requested by the employee and approved by the supervisor. Other than for the liquidation of advance sick leave indebtedness, the retroactive substitution of annual leave for sick leave is not authorized. A substitution of annual leave for sick leave may not be made retroactively for the purpose of avoiding a forfeiture of annual leave at the end of the leave year.

–  –  –

A. Full-time and part-time employees earn annual leave. Intermittent employees (that is, employees with no scheduled tour of duty) do not earn annual leave.

Employees who are appointed to positions not limited to less than 90 days are entitled to annual leave earning upon completion of the first biweekly pay period. Employees whose current employment is limited to less than 90 days are entitled to annual leave earning only after being currently employed for a continuous period of 90 days under successive appointments without a break in service. After completing the 90-day period, employees are entitled to be credited with the leave that would have accrued during those 90 days.

B. The amount of annual leave earned depends on the length of service.

Full-time employees with less than 3 years of service earn 4 hours of annual leave per biweekly pay period. Full-time employees with 3 years, but less than 15 years of service, earn 6 hours per biweekly pay period. In the last full pay period of the calendar year, they earn 4 additional hours.

Full-time employees with 15 or more years of service earn 8 hours per biweekly pay period.

Employees must be employed for the full biweekly pay period to be entitled to accrue annual leave for that period. An employee is considered to have been employed for a full biweekly pay period if he or she is employed during the days falling within that period, exclusive of holidays and nonworkdays established by federal statute, Executive Order, or administrative order (5 U.S.C.

6302(b)) (reference (b)).

 C. Each time the number of hours in a nonpay status, which includes all nonpay hours, in a full-time employee's leave year equals the number of base pay hours in a pay period, the civilian payroll system shall reduce his or her credits for leave by an amount equal to the amount of leave the employee earns during the pay period. When an employee's number of hours of nonpay status does not require a reduction of leave credits, the civilian payroll system shall drop those hours of nonpay status at the end of the employee's leave year. An employee in the Office of Workers Compensation Program does not accrue leave; therefore, reduction in leave credits is not required.

D. Part-time employees with regularly scheduled tours of duty earn leave for the time they are in a pay status. Part-time employees with less than 3 years of service earn 1 hour of annual leave for each 20 hours in a pay status. Part-time employees with 3 years, but less than 15 years of service, earn 1 hour of annual leave for each 13 hours in a pay status. Part-time employees with 15 or more years of service earn 1 hour of annual leave for each 10 hours in a pay status. Hours in a pay status in excess of an activity's basic working hours (normally 80 hours) in a pay period are disregarded in computing the leave earnings of a part-time employee. Part-time employees may carry over from one pay period to the next those excess hours that are not evenly divisible by 10, 13, or 20 hours, as applicable. These hours will be added to the next pay period work hours for leave accrual. See 5 C.F.R. 630.202 (b) and 630.303 (reference (l)).

E. Annual leave earned shall be posted to an employee's record each pay period before annual leave taken in that period is charged against annual leave.

–  –  –

 A. Employees who work a 24-hour shift or a 72-hour workweek, such as firefighters, accrue and use leave based on the uncommon tours of duty. The 72-hour workweek leave accrual for up to 3 years of service is 7 hours 12 minutes per biweekly pay period. For 3 to 15 years of service, the accrual is 10 hours 48 minutes per biweekly pay period and 18 hours for the last full pay period. For 15 or more years of service, the accrual is 14 hours 24 minutes per biweekly pay period. See DoD 1400.25-M, subchapter 630 (reference (u)).

 B. Employees with up to 3 years of service who work standby tours of 56-hour workweeks, such as fire chiefs, accrue 5 hours and 36 minutes per biweekly pay period.

Employees with 3 to 15 years of service accrue 8 hours and 24 minutes per biweekly pay period and 14 hours the last full pay period. Employees with 15 or more years of service accrue 11 hours and 12 minutes per biweekly pay period. See DoD 1400.25-M, subchapter 630 (reference (u)).

 C. Employees who work uncommon tours of duty are charged leave on an hour-for-hour basis for time off. For example, an employee working a 72-hour workweek would be charged 72 hours for a week's absence. See 5 C.F.R. 630.210 (reference (l)) and DoD 1400.25M, subchapter 630 (reference (u)).

050204. Limitations and Variances

A. The maximum carried forward from one leave year to another is usually 240 hours. See paragraph 050408 regarding unlimited annual leave carryover for civilian DoD employees who are employed at installations that are facing planned base closures. Employees stationed outside the United States, who meet the conditions for eligibility established by 5 U.S.C.

6304(b) (reference (b)) and 5 C.F.R. 630.302 (reference (l)), may carry forward a maximum of 360 hours. Employees returning from an OCONUS assignment outside the continental United States (OCONUS) may carry forward the balance of leave to their credit at the end of the pay period which includes the date the employee departs for reassignment. If an employee is placed on detail to another OCONUS assignment, the date he or she ceases to perform duty at the detailed post is considered the date the employee departs for reassignment. Annual leave in excess of 240 hours, which was accumulated under 5 U.S.C. 6304(b) (reference (b)) by an employee who becomes subject to the 240 hour maximum carry forward, remains to the credit of the employee until used.

The excess annual leave is reduced at the beginning of the first full biweekly pay period occurring in a leave year, by the amount of annual leave the employee used during the preceding year that is in excess of the amount which accrued during that year. This process continues until the employee's accumulated leave does not exceed 240 hours.

 B. The following formula is used to arrive at the maximum hour accumulation for a newly assigned standby employee who has a 30-day maximum accumulation. Multiply 240 times the number of hours in the standby workweek; then divide the result by 40. Using this formula, the maximum accumulation for an employee with a 72-hour standby workweek would be 432 hours. For an employee with a 56-hour standby workweek, the maximum accumulation would be 336 hours.

C. There is a 90-day (720-hour) maximum limitation on the amount of annual leave that an SES member may carry over from one leave year to the next. SES members with

–  –  –

accumulated annual leave that exceeds 90 days (720 hours) are allowed to retain their excess annual leave in a personal leave ceiling as of the first day of the first applicable pay period beginning after October 13, 1994. The amount of annual leave credited to an SES member's personal leave ceiling will be based on the amount of annual leave accumulated by the employee as of the end of the pay period preceding the first applicable pay period beginning after October 13, 1994. Annual leave accrued for any pay period during only a portion of which the employee served under an appointment to the SES shall be prorated.

 D. Executive Schedule employees generally do not accrue leave (5 U.S.C.

6301(2)(x)) (reference (b)). Any unused annual leave that remains to his or her credit immediately before an employee moves to an appointment under the Executive Schedule shall be liquidated by a lump-sum payment (5 U.S.C. 5551(b)) (reference (b)). Lump-sum annual leave payments are based on the rate of pay the employee was receiving immediately before the date became applicable to him or her (5 U.S.C. 6301(2)(x)) (reference (b)). If a career appointee is appointed at a rate of basic pay which is equal to or greater than the rate payable for Level V of the Executive Schedule, the career appointee may elect to continue under leave provisions as if the career appointee had remained in the SES position from which appointed. If the appointee elects to continue under leave provisions, the liquidation of leave by lump-sum payment would not apply.

See 5 U.S.C. 3392 (reference (b)) for additional information.

E. Annual leave may be changed to sick leave, if the employee becomes ill during a period of annual leave.



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