4 FAQs about the new overtime federal tax deductions

What’s happened?

A quick look at the rule’s development shows:

• 7/28/2025 — OSHA received a petition for rulemaking that covers obligations for ladder retrofits under 1910.28(b)(9).
• 9/15/2025 — OSHA posted a memo confirming it intends to eliminate 1910.28(b)(9)(i)(D).
• 12/18/2025 — OSHA sent its Walking-Working Surfaces (WWS) - Fixed Ladders proposal to the Office of Management and Budget (OMB) Office of Information and Regulatory Affairs (OIRA).
• 1/13/2026 — OIRA and OSHA met with the American Fuel and Petrochemical Manufacturers (AFPM).
• 1/21/2026 — OIRA and OSHA met with the Employers OSHA Modernization Coalition.
• 1/27/2026 — OIRA plans to meet with attorneys representing the American Petroleum Institute (API).

What did the petition request?

The seven-page petition, written by legal counsel on behalf of the AFPM, API, and American Chemistry Council (ACC), requests that OSHA:

• Withdraw the provision under the WWS standard for fixed ladders that extend more than 24 feet to be equipped with personal fall arrest systems (allowing the continued use of ladder cages or wells); or
• Grandfather fixed ladders installed before a particular date (authorizing the continued use of existing ladder cages or wells for those ladders).

Unjustified provision?

Petitioners argue that OSHA, in its 2010 proposed WWS rule, failed to:

• Take comments on the effectiveness of cages in protecting workers from falls,
• Disclose that the agency was evaluating whether to prohibit cages, and
• Give stakeholders a chance to submit evidence regarding cages.

The petition outlines the differences between the earlier proposed and final rules, noting that the 2010 proposal gave employers the choice to use any of four fall-protection types — cages, wells, ladder safety systems, or personal fall protection systems. However, the 2016 final rule gave a 2036 phase-out date for cages and wells.

The petition goes on to contend that:

• OSHA lacks sufficient evidence to justify prohibiting cages and wells;
• Data collected during the rulemaking process leaned toward preserving employer choices for fall protection; and
• Although the 2016 rulemaking preamble acknowledged the shift away from cages and wells, it did not fully discuss evidence in favor of cages and wells.

Other arguments in the petition

The petition raises several points questioning the benefits of paragraph (b)(9)(i)(D), stating that:

• In the past decade, AFPM, API, and ACC facilities have suffered only a few injuries, with no fatalities involving cages and wells;
• Cages offer passive protection, whereas ladder safety systems and personal fall arrest systems require workers to take action to comply;
• Personal protective equipment (PPE) lies at the bottom of the hierarchy of controls;
• Safety risks also exist for ladder safety systems and personal fall arrest systems; and
• Installing new ladders or retrofitting existing ones introduces hazards to those performing that work.

Finally, the petition addresses significant compliance costs, estimating several billion dollars for tens of thousands of ladders at U.S. refineries alone. Petitioners also cited additional expenses for rerating pressure vessels and engineering any process equipment changes.

What does OSHA say?

OSHA officially announced in a September 2025 memo that it is proposing to remove 1910.28(b)(9)(i)(D). The agency calls it a deregulatory action in line with Executive Order 14192. The memo reasons, “OSHA anticipates this change will allow employers to update their ladders when the ladders reach the end of their service lives, accommodating the lengthy service life of fixed ladders, while significantly reducing costs and offering greater flexibility.”

The WWS - Fixed Ladders proposal reached OIRA on December 18. OIRA typically takes 90 to 120 days for review, but recently a maximum 28-day review period for deregulatory actions was implemented. That means we anticipate OIRA will rush this proposal, so that OSHA may publish it in the Federal Register.

Key to remember

An upcoming OSHA proposal would withdraw 1910.28(b)(9)(i)(D). The rule was spurred by a petition.

What’s changing and why it matters

Although EPA has been deregulating or loosening some requirements, there are still some standards being tightened across multiple fronts in the coming year:

• Renewable fuel standards (RFS): The EPA proposed higher volume requirements for 2026, including 24.02 billion renewable identification numbers (RINs), up nearly 8% from 2025. This increase pushes stricter expectations on fuel producers and organizations purchasing renewable fuels.
• Stormwater multi-sector general permit (MSGP): A new MSGP set to take effect by February 2026 will require quarterly PFAS indicator monitoring, expanded benchmark sampling, and resiliency measures in stormwater control designs.
• PFAS Reporting under the Toxic Substances Control Act (TSCA): TSCA Section 8(a)(7) mandates PFAS manufacturing and import data collection beginning in April 2026, through October 2026, with extended deadlines for certain small manufacturers.

Failure to prepare could lead to fines, reputational damage, supply chain disruptions, and permit delays. Companies that weave compliance planning into their 2026 strategy will be positioned not just to meet legal deadlines but to sustain operations smoothly.

Key areas of impact

• Renewable fuel standards (RFS) and air emissions The proposed increase in 2026 Renewable Identification Numbers (RIN) volumes, from 24.02 billion to 24.46 billion for 2027, signals tightening air and fuels policy that affects fuel use and emissions accounting.
• Stormwater management The upcoming 2026 MSGP requires expanded quarterly PFAS monitoring, new benchmark triggers, corrective action plans, and integration of climate resilience in design standards.
• PFAS disclosure (TSCA Section 8(a)(7)) Manufacturers and importers of PFAS must submit electronic reporting of usage, volumes, disposal, and exposure data between April and October 2026, with extensions available for smaller operations.

Steps to take now

• Audit compliance programs: Cross-check operations against RIN inventory, stormwater permits, and TSCA reporting duties.
• Upgrade monitoring and recordkeeping: Implement robust electronic systems to track PFAS, stormwater quality, fuel volumes, and emissions.
• Staff training: Educate teams on PFAS obligations, new stormwater protocols, and RFS structures.
• Engage regulators early: Comment on proposed rules, consult during permit drafting, and flag issues during the notice-and-comment period.

Looking ahead

The EPA’s 2026 updates reflect a trend toward increased transparency and environmental accountability. Companies that treat compliance as strategic will not only avoid enforcement but also gain resilience and stakeholder trust.

Key to remember: Start planning now. Early action on EPA rule changes will save time, money, and headaches when enforcement begins.

What’s changing

Motor carriers should review the changes now to determine how they might impact their operations. Except as noted, the new rules take effect on March 23, 2026:

• Bumper labels: Motor carriers will no longer need to ensure that their vehicles’ rear-impact guards have a permanent certification label from the manufacturer. These labels often fall off or become unreadable over time, resulting in citations even when guards meet the safety standard.
• License-plate lamps: Tractors will no longer need a working rear license-plate lamp while pulling a trailer. If there’s no trailer, the light will need to be operational.
• Spare fuses (effective April 20, 2026): Drivers will no longer be required to carry spare fuses for powering required equipment. The FMCSA says today’s vehicles don’t commonly suffer from blown fuses, making the requirement unnecessary.
• eDVIRs: Though already allowed under 49 CFR 390.32, the vehicle inspection rules in Part 396 will explicitly allow drivers and motor carriers to use electronic drivers’ vehicle inspection reports (DVIRs).
• Auxiliary fuel pumps: Motor carriers will be able to use gravity- or siphon-fed auxiliary fuel pumps with tanks up to 5 gallons, mounted on the trailer and used only when the vehicle is not in motion. The rule revises 393.65(d) to reflect modern small-capacity auxiliary systems used for trailer-mounted equipment. capacity auxiliary systems used for trailer-mounted equipment.
• Fuel tank fill limit: It will no longer be a violation to use fuel tanks that can be filled beyond 95 percent of their capacity. Modern liquid-fuel tanks have vented caps that can safely accommodate a 100-percent fill, the FMCSA says.
• Liquid-burning flares: The FMCSA has removed the option to use liquid-burning flares as emergency warning devices. Drivers must use reflective triangles or solid-fuel flares instead.
• CDLs for military techs: Dual-status military technicians (as defined in 10 U.S.C. 10216) are now explicitly included in the commercial driver’s license (CDL) exemption for military vehicle operations. Previously, only National Guard technicians qualified; Air Force Reserve and Army Reserve technicians were excluded.
• Portable conveyors: Portable conveyors used in the aggregate industry and manufactured before 2010 are now exempt from the “brakes on all wheels” requirement, provided certain weight and speed limits are met.
• Tire markings: The FMCSA has clarified that its rules do not require tire load-rating markings on sidewalls. That requirement falls to manufacturers only, not motor carriers.
• Vision waivers: An obsolete grandfathering provision related to an old vision waiver study program has been removed from the regulations (391.64) in favor of today’s alternative vision standard in 391.44.
• Water carriers: The FMCSA has removed outdated references to “water carriers,” updating parts 365, 370, 379, 386, and 390 to reflect the agency’s lack of jurisdiction over maritime carriers.

More rules on the way?

Additional deregulatory actions proposed last May are still in process but are expected to be finalized soon. This includes rules to:

• Remove the need to carry a user manual for electronic logging devices (ELDs).
• Remove the requirement for drivers to self-report moving violations.
• End the requirement that carriers return completed roadside inspection reports unless requested by the issuing agency.
• Exempt certain buses and hazmat drivers from stopping at railroad crossings equipped with active warning devices (unless the devices are activated).
• Record information about accidents where medical treatment consisted only of imaging or a prescription without actual treatment.
• Delete the outdated requirement to retrofit older trailers with retroreflective tape.

Key to remember: The FMCSA has finalized 12 deregulatory actions among 18 proposed in May 2025. The changes could save time and money for both motor carriers and drivers.

Do exempt carriers need to have proof of insurance?

Carriers that haul exempt commodities are required to have the minimum level of financial responsibility required by 49 CFR 387, and their insurance provider must provide the carrier with an MCS-90 endorsement. However, the insurance need not be on file with the FMCSA. Many states have insurance requirements both for the amount required and the need to carry proof of coverage in the vehicle. Federally exempt for-hire carriers are not exempted from any state requirement.

Are exempt for-hire carriers required to name process agents?

Currently, exempt-for hire carriers are not required to name process agents for each state of operation as other for-hire carriers are required to do so on the BOC-3 form. That may change when the FMCSA fully implements their Unified Registration System, or URS. The system was introduced with a final rule in the summer of 2013 and included a provision requiring exempt carriers to have process agents. Much of the rule was suspended at the beginning of 2017. At some point, the agency would like to get the URS ball rolling again.

Are exempt carriers exempt from IFTA, IRP, HVUT, and UCR?

Exempt for-hire carriers are not exempt from the alphabet soup of revenue generating programs of the International Fuel Tax Agreement (IFTA) allowing for the sharing of fuel tax revenue, the International Registration Plan (IRP) allowing for the sharing of vehicle registration fees, the Internal Revenue Service’s (IRS) tax for heavy vehicles that weight 55,000 pounds or more, or for the Unified Carrier Registration (UCR) revenue generating program.

Are exempt carriers exempt from the Federal Motor Carrier Safety Regulations (FMCSRs)?

Exempt carriers are not automatically exempt from the safety regulations such as driver qualifications, drug and alcohol testing, commercial driver licenses, vehicle inspections, or the hours-of-service rules. Although livestock and agriculture commodity carriers may qualify for the hours-of-service agriculture exemption.

Key to remember: “Exempt” commodity haulers are exempt from very little. Primarily they are exempt from needing for-hire authority and designating process agents.

Obtaining a hazmat endorsement

The process for obtaining a hazardous materials (hazmat) endorsement requires a little patience and time. The process requires a driver to undergo a hazmat endorsement background check. The driver’s name and fingerprints will be sent to the Department of Homeland Security (DHS), which will make sure that the driver does not pose a security risk. Also, the driver needs to meet immigration standards and have a clean criminal and mental-health record.

The Federal Motor Carrier Safety Administration’s (FMCSA) entry level driver training (ELDT) rule took effect in February of 2022. An individual obtaining a hazmat endorsement for the first time must complete specific theory instruction prior to taking the required knowledge test. The training must be provided by a school or entity listed on the FMCSA’s Training Provider Registry (TPR).

These requirements are in place because drivers that are hauling hazmat are transporting some of the most dangerous cargo on the road. Before sending a driver through the hazmat endorsement process, you must ensure that the driver must obtain the hazmat endorsement in the first place. Did you know that hauling hazmat does not automatically mean a driver will require the hazmat endorsement?

What are the rules?

A CDL hazmat endorsement is required when a driver is hauling hazmat that must be placarded or when the driver is hauling a select agent or toxin. A CDL hazmat endorsement is not required if a hazmat load does not require placarding. The basic rule of thumb is that no placards mean no hazmat endorsement is required.

However, the hazardous materials regulations allow placarding even if it is not required, and it is called permissible placarding. In these situations, a placard would be voluntarily displayed, and no hazmat endorsement would be required.

Always plan ahead

Knowing whether a driver needs a hazmat endorsement will protect your drivers and ensure that they are compliant while transporting placarded hazmat loads.

If you’ve determined that your driver requires a hazmat endorsement, you may want to get started right away. The process for obtaining the hazmat endorsement can take several weeks. In the meantime, make sure drivers do not transport a load of placarded hazmat without the hazmat endorsement.

Key to remember: A hazmat endorsement is required when a driver is hauling hazmat that must be placarded.

What is the NSC?

In 1987, the federal, provincial, and territorial Ministers responsible for Transportation and Highway Safety recognized that due to the deregulation of transportation, there was a need for harmonization and reciprocity in the management of commercial vehicles across Canada. The ministers then signed a memorandum of understanding to develop and implement the NSC to encourage road safety, promote efficiency in the motor carrier industry, and achieve consistent safety standards. The National Safety Code standards remain important instruments of public policy in promoting public safety and the safe and efficient movement of people and goods on Canadian roads.

What are the 16 standards?

The NSC is a set of minimum performance standards, applying to all persons responsible for the safe operation of commercial vehicles. There are 16 NSC standards made up of the following:

• Standard 1 Single Driver Licence Concept
• Standard 2 Knowledge and Performance Tests (Drivers)
• Standard 3 Driver Examiner Training Program
• Standard 4 Driver Licencing Classification
• Standard 5 Self-Certification Standards and Procedures
• Standard 6 Determining Driver Fitness in Canada
• Standard 7 Carrier and Driver Profiles
• Standard 8 Short-Term Suspension
• Standard 9 Commercial Vehicle Drivers Hours of Service
• Standard 10 Cargo Securement
• Standard 11 Maintenance and Periodic Inspection
• Standard 12 CVSA On-Road Inspection
• Standard 13 Trip Inspection
• Standard 14 Safety Rating
• Standard 15 Facility Audits
• Standard 16 Entry Level Training (Class 1)

Now that we have a better understanding of what the NSC represents and what the 16 standards are, let’s take a deeper dive into the standards that apply, starting with Motor Carriers.

NSC Standard 14 — Safety Rating

You might be wondering why we are starting with Standard 14. All provinces in Canada are required to issue an NSC number to all commercial carriers in their governing jurisdiction. A Safety Fitness Certificate (SFC) contains the NSC number, which is the unique identifier for each commercial operator. Ontario calls this number a Commercial Vehicle Operator’s Registration or CVOR.

If you have registered a vehicle that is regulated under the National Safety Code program in Canada, you are required to apply for a SFC or CVOR (Ontario). The SFC or CVOR gives you permission to operate a commercial vehicle.

There have been many new changes recently to the process of not only applying for an SFC but also in maintaining the required certificate. For example, in Alberta, it includes completing an NSC knowledge test online or NSC in a registry office, completing an NSC audit within 12 months of obtaining your SFC, and renewing your certificate every three years.

A provincial authority may not issue a safety fitness certificate to an extra-provincial motor carrier undertaking unless the provincial authority has determined that the undertaking has a “satisfactory”, “satisfactory unaudited” or “conditional” safety rating, as set out in section 5 of Part C of NSC Standard #14.

Safety Rating Categories

Responsibility for motor carrier safety resides, first and foremost, with motor carrier management. The Safety Rating Standard (Standard 14) establishes the motor carrier safety rating framework by which each jurisdiction shall assess the safety performance of motor carriers. There are four safety rating categories as follows:

• Using the information in the motor carrier profile;
• Assigning a value to each of the data listed in the motor carrier profile taking into account its severity and potential safety impact, in accordance with the National Safety Code Standard 7, Carrier Profile:
  • For the 24 months preceding the determination; or
  • In the case of a motor carrier whose motor carrier profile was established less than 24 months prior to the determination, for the period since its establishment;
• Normalizing the weighted data using the motor carrier’s fleet size to reflect the motor carrier’s exposure to risk; and
• Assigning a safety rating to the motor carrier in accordance with the safety rating categories.

The NSC’s safety fitness rests on three building blocks:

• NSC Standard 7: Carrier and Driver Profiles
• NSC Standard 14: Safety Rating
• NSC Standard 15: Facility Audit

Together, these standards provide the safety rating and management framework by which each jurisdiction assesses the safety performance of motor carriers. In part 3, we’ll cover Standards 7 and 15 in greater detail.

Key to remember: We have just touched the surface of the NSC standards and covered likely one of the most important when it comes to maintaining a safe rating and compliance with Jurisdictional regulations.

For-hire vs. private

For-hire carriers use vehicles to transport people or property and are paid for their service. The fee could be a direct fee like a fare or a rate but could also be other indirect forms of compensation. Examples of for-hire operations include a trucking company that hauls other people’s property for a fee (direct compensation) or a hotel that includes in its service the transportation to and from the airport to the hotel (indirect compensation).

Private carriers, on the other hand, transport only their own goods or people. Examples include a manufacturer that uses its own commercial vehicles to transport its product, a construction or landscaping company that uses commercial vehicles to transport equipment and employees to job sites, or a utility company that operates commercial vehicles in support of its operations.

For-hire operating authority

While private carriers are not required to obtain operating authority from the FMCSA, for-hire carriers are required to get authority to move property or people that belong to somebody else and get paid for their service. Having authority is often referred to as having an MC Number.

The most common types of authority are:

• Property for-hire
• Passenger for-hire
• Household goods
• Broker
• Freight forwarder

If a company never operates a commercial motor vehicle (CMV), it is possible to have authority, but not have a USDOT number. For example, straight brokers or freight forwarders.

As part of obtaining for-hire authority, carriers must designate process agents and demonstrate financial responsibility (have proper insurance coverage).

One size does not fit all

Authorities are not all-inclusive. Separate authority is needed for each type of service offered. For instance, a for-hire, over-the-road carrier that also wants to be able to resell its extra demand will need both for-hire and brokerage authorities. A company is required to pay a $300 one-time fee for each type of authority needed.

Permanent authority required

There are no temporary permits available to substitute for authority. For-hire operations may not be performed until the proper authority has been granted. It’s not uncommon for otherwise private carriers to become for-hire carriers to generate revenue on back-hauls or help balance capacity and demand during slow periods or seasons.

Getting it right

Carriers need to get it right when it comes to authority. Carriers required to have authority — but don’t and operate anyway — can get themselves into trouble. Penalties for operating without proper authority can get expensive and can result in out-of-service orders.

Case in point

In April, Toby, an employee, applied for FMLA leave for his chronic kidney stones. The certification indicated that he would need intermittent leave up to 3 times per month for 1 day per episode.

Things went fine until August 23, when Toby asked for time off. The conversation went something like this:

• Toby: Can I have a personal day tomorrow because my kids are starting a new school?
• Employer: Let me see if one’s available. It’s not available for tomorrow.
• Toby: Well, okay. I guess you’ll have to put me on FMLA leave then.
• Employer: OK, so FMLA for your kids’ school event.
• Toby: Thank you.

Toby ended up taking 4 days of medical leave.

Based on the phone conversation, the employer charged Toby with FMLA misuse and removed him from work pending an investigatory hearing.

At the hearing, Jolanda, the company’s FMLA manager, said it was clear, based on the conversation, that Toby “….marked off FMLA for an unapproved reason”—so clear that “[t]here wasn’t a need” for the company to “determine if the leave that [Toby] requested was actually used for FMLA protection or for purposes of the FMLA.”

Toby said that he needed to be off both because his kids were starting a new school and because his medical condition had started to flare up. He explained that he initially asked for a personal day, rather than FMLA leave, so he would be paid for the day and could avoid using up his FMLA time.

Toby said he saw a doctor for his flare-up and provided a doctor’s note dated August 24. The note said that Toby had been under a doctor’s care from August 24 to 27.

After the hearing (and despite the doctor’s note), the employer concluded that Toby had misused FMLA leave and fired him.

Toby sued, and the court sided with him, disagreeing with the employer’s argument that Toby had misused FMLA leave. Toby had enough evidence to establish that the employer’s decision to fire him wasn’t “reasonably informed and considered….”

The employer’s only basis for believing Toby misused FMLA leave was his phone call. The call didn’t conclusively establish that Toby engaged in misconduct, especially given his testimony that he needed to deal with both medical needs and family obligations. The doctor’s note also provided evidence that Toby’s request for leave was legitimate.

Pack v. CSX Transportation, Inc.; Southern District of West Virginia; No. 3:24-0688; January 14, 2026.

Key to remember: Employers should look at all the facts of a situation before concluding that an employee abused FMLA leave.

Balancing safety concerns and limits

When employers have safety concerns about an employee, they may ask the employee medical questions, but there are limits.

According to the Equal Employment Opportunity Commission, which enforces the employment provisions of the ADA:

• Employers must limit the scope of the inquiry to what is necessary to determine the employee’s ability to perform essential job functions or to assess the need for a reasonable accommodation.
• The employee must authorize any direct communication with their health care provider (think HIPAA).

What is a direct threat?

A direct threat is something that poses a significant risk of substantial harm that cannot be eliminated or reduced by reasonable accommodation. To determine whether an employee poses a direct threat in the workplace, employers should consider the following factors:

• The duration of the risk,
• The nature and severity of the potential harm,
• The likelihood that potential harm will occur, and
• The imminence of the potential harm.

If, for example, an employee operating a forklift appears sleepy, the employer may tell the employee to get off the forklift and discuss the situation. The employer could discover that the employee is sleepy because:

• They had a late night out with friends,
• A colicky baby kept them up, or
• A drug or medication (legal or not) made them sleepy.

Employers shouldn’t jump to conclusions, but rather, document all related discussions and actions taken.

No hiding under a blanket

Blanket policies that require all employees to disclose all the medications they’re taking risk violating the ADA, because policies like that don’t focus on a particular employee, as required.

Employers with blanket policies should review them to make sure they aren’t adding risk.

If another federal law, such as the Federal Motor Carrier Safety Act and its regulations, requires such medical questions, the ADA doesn’t stand in the way. If the laws don’t require the questions, the ADA steps in.

Key to remember: Unless required by another federal law, asking all employees to disclose the medications they take would risk violating the ADA.

How to handle FMLA leave with rehired employees

How employers should handle a rehired employee’s FMLA leave depends on how long the employee was away.

For starters, employers must include all the time the employee worked for the company, and see if it amounts to at least 12 months in total. Again, those months don’t have to be consecutive.

Employers don’t have to include any time worked after an employee’s been gone from the company for more than 7 years, with some exceptions:

• The break was because of the employee’s military leave under the federal Uniformed Services Employment and Reemployment Rights Act; or
• A written agreement, including a collective bargaining agreement, exists concerning the employer's intention to rehire the employee after the break in service (e.g., the employee goes back to school or takes time off to raise children).

Employers also must determine whether a rehired employee has done at least 1,250 hours of work in the 12 months before leave begins.

To illustrate

Because knowing the FMLA rules around a rehired employee can be challenging, here’s an example to help employers:

Joe Employee worked for “ABC Company” for 5 years before he left for a job at another company. After a year, that company went through some restructuring, and Joe was laid off. He reapplied at “ABC Company” and was rehired.

Seven months later, Joe found out he was going to be a father and asked for FMLA leave when the baby would be born in three months.

Since Joe worked for “ABC Company” for well over 12 total months (5 years originally; 10 months as a rehire when the baby is born and leave would begin), he would be eligible for FMLA leave when the baby is born (assuming he performed at least 1,250 hours of work by then).

State leave laws

Some state leave laws, particularly paid leave, have specific provisions entitling rehired employees to jump back on the leave train where they left off. Employers must be aware of such provisions if they have employees who work in those states.

Key to remember: Whether rehired employees are eligible to take FMLA leave depends on a number of factors, including how long they were gone and why.

Eligibility/rights and responsibilities notice

The first deadline is activated when an employee notifies the employer (e.g., supervisor, HR manager, etc.) of the need for leave. The employer then has five business days to give the employee an eligibility/rights & responsibilities notice.

If the information in this notice changes, the employer has to tell the employee in writing within five business days after the employee first asks for leave again. The new notice should mention the old notice and explain what has changed. If, for example, the first part of leave was paid and the next part is unpaid, the employer needs to explain how to make premium payments.

Employers may include a certification along with the employee's eligibility/rights & responsibilities notice. Absent extenuating circumstances, the employee must complete and return the certification within 15 calendar days.

So, how soon after an employee requests leave do employers have to request a certification?

In most cases, employers should request a certification when an employee gives notice of the need for leave or within five business days. If the leave is unforeseen, such as a medical emergency, employers should request a certification within five days after the leave begins.

Designation notice

Once the employer has enough information (often from a certification) to determine if the employee’s leave qualifies for FMLA job protections, the employer has five business days to give the employee a designation notice (i.e., written approval or denial of the leave).

Similar to the eligibility/rights and responsibilities notice, if the information provided in the designation notice changes (e.g., the employee exhausts the FMLA leave entitlement), the employer must inform the employee of the change within five business days.

Key to remember: Failure to meet the FMLA’s five-day deadlines for giving employees notices can risk a claim that the employer violated the employee’s FMLA rights.

Employer injury/illness reporting

OSHA has limited ability to focus inspection and compliance efforts where they’re most needed because it has not effectively enforced its mandatory injury and illness reporting requirements for employers, the report contends. In fact, a September 2023 OIG audit found that on average, between 2016 and 2020, nearly 60 percent of establishments in all industries failed to report their annual injury and illness data to OSHA.

The report went on to say that:

• OSHA could not identify if an establishment met the reporting criteria. This meant the agency could not effectively cite employers for non-compliance or proactively remind specific establishments that they must report.
• Employer under- and non-reporting produces an incomplete view of workplace injury and illness. This, in turn, makes it difficult for OSHA to identify high-risk establishments to target.

Since the 2023 report, OSHA’s Tracking rule took effect January 1, 2024, with an added reporting category — establishments with 100 or more employees in industries designated as very high-risk. These establishments must submit data from the Forms 300, 301, and 300A annually. OSHA explains that it has updated its data collection capabilities. This includes new applications to analyze individual case reports of establishment-specific data.

The Inspector General report urges OSHA to complete its initiatives to improve employer reporting of injuries and illnesses. Meanwhile, each year, OSHA publicly posts employer injury and illness data reported under 1904.41.

Fewer inspectors, fewer inspections

Reaching millions of worksites is an ongoing challenge because the number of federal inspectors is going down, not up, DOL OIG charges, citing 846 in February 2024 and 736 in June 2025. Along with its state partners, in 2026 OSHA will have approximately 1,720 inspectors, or about one inspector for every 84,000 employees. Inspector numbers may continue to decline due to retirements, resignations, and other reductions.

The Inspector General puts it bluntly, “A lack of available inspectors can lead to fewer inspections, diminished enforcement in high-risk industries and ultimately, greater risk of fatalities, injuries, or compromised health for workers.”

It should be stated that fiscal year (FY) 2026 appropriations were approved and signed into law on February 3, 2026. The latest funding is: $243,000,000 for federal enforcement and $120,000,000 for OSHA State-Plan states.

• These numbers are unchanged from FY 2025 for federal OSHA enforcement, but slightly higher for state plans. While the funding is not lower than previous years, inflation limits how far OSHA can go with its dollars. Unchanged funding doesn’t necessarily translate to keeping the same number of inspectors.

Workplace violence

Although fatalities due to workplace violence plummeted about 13 percent from 2022 to 2023, workplace violence remains a top five leading cause of employee death, according to OIG. OSHA doesn’t have a standard addressing this issue but has relied instead on the General Duty Clause (GDC) for enforcement since 1993.

The agency must consider actions to address and prevent workplace violence, the Inspector General stresses. Such actions may include a rulemaking. OIG announced plans to perform an audit to determine the effectiveness of the GDC in OSHA’s enforcement efforts, including workplace violence.

Last summer, OSHA slid its Workplace Violence in Health Care and Social Assistance proposed rulemaking to the long-term regulatory agenda items without explanation. Any upcoming OIG results showing the GDC is ineffective for workplace violence may pressure OSHA to issue a regulation and/or fast forward its existing proposal.

The latest OIG report is not the first time the watchdog has recommended OSHA do something about workplace violence. It was noted in a November 2023 report, and an entire September 2001 report was devoted to the issue. Additionally, a 2016 Government Accountability Office (GAO) report outlined “additional efforts” OSHA should take to protect healthcare workers from workplace violence.

Two workplace violence bills currently in Congress would call on OSHA to take action on the issue. See 9 OSHA bills to mandate gap-closing rules, wider coverage, steeper fines.

Key to remember: A recent OIG report addresses what it calls OSHA’s most pressing challenges — annual injury/illness reporting, fewer inspectors, and workplace violence — and what the agency must do going forward to meet them.

Employee types

You may have employees who:

• Service and perform maintenance on equipment in your facility (authorized),
• Operate or use machines to which lockout/tagout devices are applied (affected), or
• Work in an area where lockout/tagout is performed (other).

They all need to know how to avoid the dangers involved when hazardous energy sources are not locked out and/or tagged out.

Authorized employees need the most detailed training. Train them to recognize hazardous energy sources, the type and magnitude of the energy available in the workplace, and they must know how to isolate equipment from its energy sources.

Affected employees must be trained to recognize a machine malfunction and know how to report the problem to authorized employees.

Other employees are those whose work activities are in the area where lock/out tag/tagout is being used. Train them on lockout/tagout procedures, and about the prohibition relating to attempts to restart or re-energize machines or equipment which are locked or tagged out.

Know the requirements

OSHA establishes requirements that employers must follow when employees are exposed to hazardous energy while servicing and maintaining equipment and machinery. Some of the most critical requirements from the standard are outlined below:

• Develop, implement, and enforce an energy control program.
• Use lockout devices for equipment that can be locked out. Tagout devices may be used instead of lockout devices only if the tagout program provides employee protection equivalent to that provided through a lockout program.
• Ensure that new or overhauled equipment is capable of being locked out.
• Develop, implement, and enforce an effective tagout program if machines or equipment are not capable of being locked out.
• Develop, document, implement, and enforce energy control procedures.
• Use only lockout/tagout devices authorized for the particular equipment or machinery and ensure that they are durable, standardized, and substantial.
• Ensure that lockout/tagout devices identify the employee who applied the devices.
• Establish a policy that permits only the employee who applied a lockout/tagout device to remove it.
• Inspect energy control procedures at least annually.
• Provide effective training as required for all covered employees.
• Comply with the additional energy control provisions in OSHA standards when machines or equipment must be tested or repositioned, when outside contractors work at the site, in group lockout situations, and during shift or personnel changes.

Key to remember

Implementing proper lockout/tagout procedures and training is necessary to protect your authorized, affected, and other employees from injury and death.

Inspection failure

If the operator skips or rushes through the pre-shift inspection, safety concerns could get overlooked. Problems with systems like hydraulics, brakes, or steering can obviously contribute to accidents. However, even things like a non-functioning horn or lights could increase the likelihood of collisions.

Also, operators must report any problems that arise during the shift. If a pre-shift inspection identifies failures, the problem likely occurred during the previous shift and perhaps could have been reported. Equipment failures more likely occur during operation, not during idle time between shifts. If something goes wrong mid-shift, the operator must remove the truck from service. Make sure operators know how to report problems, send the truck for service, and obtain an alternate vehicle for the remainder of the shift.

Carrying loads too high

Operators should carry loads as low as possible. During inspections, OSHA compliance officers commonly see loads carried too high. This limits both visibility and stability. When the load size restricts visibility and the truck cannot travel in reverse (like going up a ramp), the operator should use a spotter.

Similarly, operators must never raise or lower a load while moving or turning. Doing so increases the risk of accidents from falling loads. Also, driving while watching the load (not the road) can increase the risk of striking pedestrians or objects.

Driving too fast

Employers might communicate speed limits, but most forklifts don’t have speedometers. Therefore, operators should understand what constitutes safe (and unsafe) speeds under various conditions. In locations with pedestrians or limited visibility, this might mean at walking speed, which can seem painfully slow.

OSHA compliance officers can issue citations for excessive speed. Excessive speed increases the risk of spilling a load, striking a pedestrian, and rollover potential.

Not certified for truck type

Forklift operators must receive training that covers the types of vehicles used. An operator trained on a sit-down counterbalanced forklift needs additional training to operate a stand-up model or even a powered pallet jack. A supervisor might be able to explain the controls for a different vehicle type, but that does not constitute “training” and certainly not certification. OSHA commonly issues citations for lacking operator certification.

In addition, employers must evaluate each operator’s performance every three years. Typically, this involves questioning the operator on safety rules and observing the operator performing typical duties. If the evaluation identifies problems, the employer must provide refresher training. Skipping this evaluation could result in a failure to identify violations that contribute to accidents.

An operator who is not certified for the vehicle type may lack understanding of critical handling characteristics or safety precautions, which increases the risk of accidents.

Key to Remember: When forklift operators feel under time pressure, they might focus on speed over safety. Skipping the inspection, driving too fast, raising loads while moving, and other behaviors put the operator and other employees at risk.

Other exit signage requirements to consider

The International Fire Code (IFC) was not adopted by OSHA; however, it’s likely to be referenced by local fire marshals. The IFC states, “Exit signs are not required in rooms or areas that require only one exit or exit access.” Generally, a room or area that holds fewer than 50 people is permitted to have only one exit. These rooms are typically smaller with an exit that is close and obvious, so an exit sign shouldn’t be needed inside the room. For example, individual offices, small conference rooms, storage rooms, and bathrooms usually don’t have exit signs because the way out is obvious.

Additional requirements for office exits require they:

• Are free of obstructions. No materials or equipment may be placed, either permanently or temporarily, within the exit route.
• Are arranged so that employees aren’t required to travel toward a high hazard area unless the path of travel is effectively shielded from the high hazard area by suitable partitions or other physical barriers.
• Don’t pass through a room that can be locked, such as a bathroom, to reach an exit or exit discharge, or lead into a dead-end corridor.
• Are adequately lighted so that an employee with normal vision can see along the exit route.
• Have each exit route door be free of decorations or signs that obscure the visibility of the exit route door.

Key to remember

When considering exit signs for smaller offices, employers must determine the size of the room, path of travel to an exit, and how obvious the exit would be based on room size. Generally, a room intended to hold fewer than 50 people is permitted to have only one exit and would not require an exit sign.