IRS and Social Security Administration Suspend Advanced Leave

In late July 2026, the Internal Revenue Service (IRS) and the Social Security Administration (SSA) announced that they will no longer grant “advanced” annual or sick leave until further notice. Advanced leave—borrowed hours that employees use before they are earned—has been a safety net for workers facing medical emergencies, family caregiving, or bereavement. The agencies said pending requests will be denied, but employees may still donate unused leave through the Voluntary Leave Transfer Program or take unpaid leave under the Family and Medical Leave Act. The suspension is intended to protect “high-quality service” and address “significant advanced leave balances” that could jeopardize future work capacity.

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Both agencies have experienced sharp staffing declines. The IRS shed more than a quarter of its workforce through voluntary separation incentives, while roughly 7,000 SSA employees took similar incentives last year, leaving the SSA at its lowest staffing level in about 50 years. Agency head Frank Bisignano—senate-confirmed SSA commissioner and first chief executive officer of the IRS—has argued that performance metrics remain strong despite the reductions. Nonetheless, the Office of Personnel Management permits a maximum of 240 hours of advanced sick leave per employee, and the agencies contend that many workers have already exceeded sustainable levels.

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Both agencies emphasized that accrued leave remains unaffected.

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The American Federation of Government Employees (AFGE) Council 220, represented by President Jessica LaPointe, filed a grievance alleging that the SSA violated its collective-bargaining agreement. LaPointe described advanced leave as a de-facto short-term disability safety net, noting that many employees earn less than a living wage—54 % of the 36,000 frontline SSA staff surveyed by the Strategic Organizing Center—and that 17 % of more than 800 respondents with over 20 years of service hold second jobs.

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• “We have workers at this agency that don’t make a living wage, that can’t pay their bills,” — Jessica LaPointe, president

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• “We have workers today going on a leave-without-pay status. We have workers today who are stressed about how they’re going to pay their health insurance premiums. How are they going to put food on the table? How do you recover from an illness or an injury without getting a paycheck?” — Jessica LaPointe, president

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• “This is not only an illegal violation of the collective bargaining agreement, but it’s unnecessarily cruel and harmful to IRS employees who either themselves are facing a medical crisis or caring for an ill family member,” — Doreen Greenwald, national president of the National Treasury Employees Union

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