The Voluntary Leave Transfer Program (VLTP): A Complete Guide
By the LeaveTransfer.org team · Last reviewed
The Voluntary Leave Transfer Program (VLTP) is a federal program that lets a federal employee donate accrued annual leave directly to a colleague who is facing a personal or family medical emergency and has exhausted their own paid leave. It has existed in law since 1988, every federal agency is required to operate it, and no money changes hands at any point — colleagues give hours, not cash. This guide explains how the entire program works, from both the donor's and the recipient's side.
What is the Voluntary Leave Transfer Program?
The Voluntary Leave Transfer Program is the federal government's built-in answer to a painful problem: a serious diagnosis, a sick child, or a family crisis can outlast every hour of paid leave an employee has — and unpaid leave means lost income at the worst possible moment. Under the VLTP, coworkers can close that gap by transferring their own accrued annual leave, hour for hour, to the colleague who needs it.
This is not an informal favor or an agency perk. The program was created by Congress in the Federal Employees Leave Sharing Act and is codified at 5 U.S.C. §§ 6331–6340, with detailed rules in 5 CFR Part 630, Subpart I. Every federal agency is required to establish and administer voluntary leave transfer procedures — participation by employees is always voluntary, but offering the program is not optional for agencies.
Think of it as crowdfunding where the currency is time instead of money: many colleagues each give a manageable number of hours, and together those hours keep a paycheck arriving during a medical emergency.
How the VLTP works, step by step
The Voluntary Leave Transfer Program has two sides. The employee in crisis becomes an approved "leave recipient," and colleagues become "leave donors." Here is the full cycle:
- The employee applies to their agency. They submit a written application — typically OPM Form 630 — describing the medical emergency. If they are too ill to apply, a personal representative can apply for them.
- The agency decides within 10 calendar days (excluding weekends and holidays) whether the situation qualifies, and must give reasons if it denies the application.
- Colleagues donate annual leave. Each donor files a short request — OPM Form 630-A inside the same agency, Form 630-B across agencies — and the donated hours move from their leave balance to the recipient's.
- The recipient uses the hours like their own annual leave, but only for the approved emergency. Donated leave can even be applied retroactively to cover leave without pay the recipient already took for the same emergency.
- When the emergency ends, unused hours go back. Leftover donated leave is returned to donors in proportion to what each gave.
The hardest part in practice is step 3 — donors can't give if they never hear about the need. That visibility gap is the problem LeaveTransfer.org exists to solve.
Who qualifies for donated leave?
An employee qualifies when they are affected by a medical emergency: a medical condition — their own or a family member's — that is likely to require a prolonged absence from work and cause a substantial loss of income because paid leave has run out. The regulation sets one bright-line test: the absence without available paid leave must be, or be expected to be, at least 24 work hours for a full-time employee. Agencies may not pile on additional financial criteria beyond that threshold.
"Family member" is defined broadly — spouses and their parents, children and their spouses, parents, siblings, grandparents and grandchildren, domestic partners and their parents, and anyone whose relationship by blood or affinity is the equivalent of family. The condition itself can be anything that meets the duration and income tests: cancer treatment, a complicated pregnancy, a transplant, a child's illness, a serious injury.
The full application process — the form, medical certification, deadlines, and what happens after approval — is covered in our guide to becoming a leave recipient.
How much annual leave can you donate?
In any leave year you may donate up to half of the annual leave you would accrue that year. For a full-time employee earning 8 hours per pay period, that's up to 104 hours; for a 6-hour earner, 80; for a 4-hour earner, 52. Employees with use-or-lose leave face a slightly different calculation, and agencies must maintain written criteria for waiving the caps in compelling cases.
Two guardrails protect everyone involved: you may never donate to your immediate supervisor, and no one — supervisor or peer — may pressure, reward, or retaliate against anyone over a leave donation. The details, with worked examples, are in VLTP rules and donation limits and our donor guide.
Who's covered — and who isn't
The Voluntary Leave Transfer Program covers civilian employees under title 5's annual and sick leave system — the large majority of Executive branch employees, including civilians in the military departments. A few groups sit outside it: intelligence agencies (CIA, DIA, NSA, FBI and similar) are excluded by regulation, District of Columbia government employees are excluded, and members of the uniformed services are not title 5 "employees" at all. Postal Service employees are covered by USPS's own annual leave sharing program rather than the OPM-regulated VLTP.
By default, donations flow between employees of the same agency. A donor in a different agency can give when they are a family member of the recipient, when the recipient's agency judges internal donations insufficient, or when it decides the transfer furthers the program's purpose.
How is donated leave taxed?
Simply: the donor pays nothing, and the recipient is paid normally. Under IRS Revenue Ruling 90-29, a medical-emergency leave donor does not recognize income on the donated hours (and gets no deduction); the recipient is taxed on the leave as ordinary wages when they use it, with normal withholding. See IRS Notice 2006-59, which restates the ruling's holdings.
VLTP vs. leave banks vs. emergency leave transfer
The Voluntary Leave Transfer Program is one of three federal leave-sharing programs. They differ in where donations go and when each applies:
| Program | Donations go to | When it applies |
|---|---|---|
| Leave transfer (VLTP) | A specific named colleague | Medical emergencies; every agency must offer it |
| Leave bank | A pooled fund for members | Medical emergencies; only at agencies that choose to run one |
| Emergency leave transfer (ELTP) | A disaster-specific pool | Only after the President directs OPM to activate one for a declared disaster |
Where LeaveTransfer.org fits in
The VLTP's paperwork works; its visibility doesn't. Approval notices are often a line in an agency newsletter or an intranet list that most potential donors never see. LeaveTransfer.org gives each approved employee a public, shareable campaign page, so colleagues across the federal community can find them. Donors pledge hours with a .gov or .mil email — no account required — and we point every donor to the correct OPM form (630-A within the recipient's agency, 630-B across agencies) to make it official through their own HR office.
A campaign never requires sharing a diagnosis publicly. Medical details stay where they belong — in the confidential application the recipient's agency already reviewed — and the campaign story says only what the employee chooses to share.
Go deeper: every VLTP guide
Frequently asked questions
- Is the Voluntary Leave Transfer Program an official government program?
- Yes. The VLTP was created by Congress and is codified at 5 U.S.C. §§ 6331–6340, with regulations at 5 CFR Part 630, Subpart I. Every federal agency is required to administer it. LeaveTransfer.org is an independent platform that makes VLTP campaigns visible — all actual transfers happen through official agency HR channels.
- Does donating leave cost the donor anything?
- Donating reduces your annual leave balance by the hours you give — that is the gift. It does not reduce your paycheck, and the IRS does not treat donated leave as income to you (there is also no tax deduction). Donations are irrevocable once processed, though unused hours are returned pro rata when the emergency ends. Details in the donor guide.
- How fast can donated leave reach someone in crisis?
- The recipient's agency must approve or deny the application within 10 calendar days (excluding weekends and holidays). After approval, donations post as colleagues submit them — and donated leave can be substituted retroactively for leave without pay the recipient already took for the same emergency, restoring lost pay.
- Can leave be donated to any federal employee anywhere?
- Donations normally stay within one agency. Cross-agency donations are allowed when the donor is a family member of the recipient, when the recipient's agency expects internal donations to fall short, or when it decides the transfer furthers the program's purpose. Intelligence agencies, D.C. government employees, uniformed service members, and USPS employees (who have their own USPS-run program) sit outside the title 5 VLTP.
Sources
Official government sources, verified July 1, 2026:
- 5 CFR Part 630, Subpart I — Voluntary Leave Transfer Program (eCFR)
- 5 U.S.C. §§ 6331–6340 — Voluntary transfers of leave (govinfo)
- OPM Fact Sheet: Voluntary Leave Transfer Program
- OPM Form 630 — Application to Become a Leave Recipient (PDF)
- OPM Form 630-A — Request to Donate Annual Leave (Within Agency) (PDF)
- OPM Form 630-B — Request to Donate Annual Leave (Outside Agency) (PDF)
- IRS Notice 2006-59 — Leave-sharing tax treatment, reciting Rev. Rul. 90-29 (PDF)
- USPS ELM § 512.64 — Annual Leave Sharing (USPS-run program)