Information for Excepted Employees

Who are excepted employees

In the context of shutdown furloughs, the term “excepted employees” refers to employees who are funded through annual appropriations who are nonetheless excepted from the furlough because they are performing work that, by law, may continue to be performed during a lapse in appropriations. “Excepted employees” include employees who are

performing emergency work involving the safety of human life or the protection of property,
performing minimal activities as necessary to execute an orderly suspension of agency operations related to non-excepted activities, or
performing certain other types of excepted work. Agency legal counsels, working with senior agency managers, are determining which employees are designated to be handling “excepted” and “non-excepted” functions.

All other employees funded through annual appropriations are not able to work during a “shutdown” and will be furloughed.

Moving to non-excepted status

An excepted employee may request a hardship to be moved to non-excepted to seek outside employment. They should request a hardship through their manager.

Reporting to work if you’re sick

If an expected employee is sick, as stated on the Furlough Excepted Notice letter: “The Service will consider an employee’s request not to work during the furlough period due to hardship. You should notify your supervisor upon receipt of this notice, or as soon thereafter as possible, if you intend to request not to work during the furlough period due to a hardship.” This applies to excepted employees unable to work due to illness.

Telework for excepted employees

Excepted employees with an approved telework agreement can work at their telework site unless otherwise required by their manager/business unit. The Law requires (and IRS policy) that all teleworkers must have a telework agreement. Excepted employees who are not on a current telework agreement, are not allowed to telework during the shutdown.

The usual requirement for frequent teleworking employees to report to their Official POD for their full TOD may be suspended if determined by the business unit, during the unusual circumstances presented by the government shutdown. Further, business unit heads of office, in this situation only, may make a blanket approval affecting all employees with a telework agreement, within their own organizations regarding a waiver of reporting for the full-day TOD.

If there is no blanket business unit approval, excepted employees, with an approved frequent telework agreement, must submit requests: for a waiver to the full-day TOD requirement (requiring part day in the POD/part day teleworking), in writing, to the Executive in their business unit working during the shutdown. If the business unit determines there is no need for the frequent telework employee to report for their full TOD to perform duties during the shutdown, he or she may approve the waiver on a case-by-case basis and suspend the usual process for board approval and communicate approval to the employee.

In this instance, managers are not required to document this waiver with Form 15072 – Waiver of Full Day in Office Requirement for Frequent Teleworkers.

for an exception to reporting to the assigned POD (posting zero hours in the office) during the shutdown, in writing, to the Executive in their business unit working during the shutdown. If the business unit determines there is no need for the employee to report to their assigned POD to perform duties during the shutdown, he or she may approve the exception on a case-by-case basis.

In this instance, managers are not required to document this exception with Form 15088 – Exception to Reporting to Official POD – Manager Certification.

Employees must annotate telework appropriately on their time and attendance record in SETR.