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Under 29 CFR 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 29 CFR 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 29 CFR 1904.4(a).
OSHA says that employers do not have to record adverse side effects from COVID-19 vaccinations, even if the employer mandates workers get the vaccine. The agency explains it does not wish to have any appearance of discouraging workers from receiving COVID-19 vaccination and does not wish to disincentivize employers’ vaccination efforts. Therefore, OSHA will not enforce recording rules for worker side effects from COVID-19 vaccinations through May 2023.