• Employers should record employee COVID-19 cases in the OSHA 300 Log if the cases are: 1) confirmed; 2) work related; and 3) involve one or more recording criteria (such as medical treatment, days away from work, etc.).

Under mandatory Occupational Safety and Health Administration (OSHA) rules in 1904, employers are responsible for recording work-related cases of COVID-19 illness on OSHA’s Form 300 logs if the following requirements are met: (1) the case is a confirmed case of COVID-19; (2) the case is work-related (as defined by 1904.5); and (3) the case involves one or more relevant recording criteria (set forth in 1904.7) (e.g., medical treatment, days away from work). Employers must follow the requirements in 1904.39 when reporting COVID-19 fatalities and hospitalizations to OSHA. Employers should also report outbreaks to health departments as required and support their contact tracing efforts.

In addition, employers should be aware that Section 11(c) of the OSH Act prohibits reprisal or discrimination against an employee for speaking out about unsafe working conditions or reporting an infection or exposure to COVID-19 to an employer. In addition, mandatory OSHA standard 1904.35(b) also prohibits discrimination against an employee for reporting a work-related illness.

Note on recording adverse reactions to vaccines: The Department of Labor and OSHA, as well as other federal agencies, are working diligently to encourage COVID-19 vaccinations. OSHA does not want to give any appearance of discouraging workers from receiving COVID-19 vaccination or to disincentivize employers’ vaccination efforts. As a result, OSHA will not enforce 1904’s recording requirements to require any employers to record worker side effects from COVID-19 vaccination through May 2024. OSHA will reevaluate the agency’s position at that time to determine the best course of action moving forward. Individuals may choose to submit adverse reactions to the federal Vaccine Adverse Event Reporting System.

If an employee has been hospitalized with a work-related, confirmed case of COVID-19, does the employer need to report this in-patient hospitalization to OSHA?

Under 1904.39(b)(6), employers are only required to report in-patient hospitalizations to OSHA if the hospitalization “occurs within twenty-four (24) hours of the work-related incident.” For cases of COVID-19, the term “incident” means an exposure to SARS-CoV-2 in the workplace. Therefore, in order to be reportable, an in-patient hospitalization due to COVID-19 must occur within 24 hours of an exposure to SARS-CoV-2 at work.

The employer must report such hospitalization within 24 hours of knowing both that the employee has been in-patient hospitalized and that the reason for the hospitalization was a work-related case of COVID-19. Thus, if an employer learns that an employee was in-patient hospitalized within 24 hours of a work-related incident, and determines afterward that the cause of the in-patient hospitalization was a work-related case of COVID-19, the case must be reported within 24 hours of that determination. See 1904.39(a)(2), (b)(7)-(b)(8).

Employers should note that 1904.39(b)(6)’s limitation only applies to reporting; employers who are required to keep OSHA injury and illness records must still record work-related confirmed cases of COVID-19, as required by 1904.4(a).

How should an employer report the fatality or in-patient hospitalization of an employee with a confirmed, work-related case of COVID-19?

Employers may report a fatality or in-patient hospitalization using any one of the following:

• Call the nearest OSHA office;
• Call the OSHA 24-hour hotline at 1-800-321-OSHA (6742); or
• By electronic submission, report online (see https://www.osha.gov/report).

Employers should be prepared to supply:

• Business name;
• Name(s) of employee(s) affected;
• Location and time of the incident;
• Brief description of the incident; and
• Contact person and phone number so that OSHA may follow up.

If an employee has died of a work-related, confirmed case of COVID-19, must the employer report this fatality to OSHA?

Under 1904.39(b)(6), an employer must “report a fatality to OSHA if the fatality occurs within thirty (30) days of the work-related incident.” For cases of COVID-19, the term “incident" means an exposure to SARS-CoV-2 in the workplace. Therefore, in order to be reportable, a fatality due to COVID-19 must occur within 30 days of an exposure to SARS-CoV-2 at work.

The employer must report the fatality within eight hours of knowing both that the employee has died, and that the cause of death was a work-related case of COVID-19. Thus, if an employer learns that an employee died within 30 days of a work-related incident and determines afterward that the cause of the death was a work-related case of COVID-19, the case must be reported within eight hours of that determination.

Employers should note that 1904.39(b)(6)’s limitation only applies to reporting; employers who are required to keep OSHA injury and illness records must still record work-related fatalities, as required by 1904.4(a).