Employers must record cases of COVID-19 for OSHA. This includes conducting a reasonable analysis of whether there is a confirmed case and whether it’s work-related (resulted from exposure in the workplace). A case would not be work-related if, for example, the employee is the only worker to contract the virus “in the vicinity” and whose duties do not include frequent contact with the general public. This new guidance went into effect on May 26, 2020, superseding the OSHA rule from April 10, 2020. Note: Businesses with 10 or fewer employees usually are exempt from OSHA reporting.
Alert: Follow coronavirus-related federal tax changes for your business through the IRS.