May 26, 2020
Although, OSHA says it will be difficult to establish that a COVID-19 case is “work-related,” most employers will have to investigate and try to determine if COVID-19 was transmitted on the job. This policy only applies to employers currently subject to OSHA’s recordkeeping requirements.
OSHA says that a case of COVID-19 is job-related if:
- It is a confirmed case of the virus (a positive test),
- It is “work-related” in that an event or exposure in the work environment either contributed to or caused an employee to contract the virus, and
- It results in death, days away from work, restricted work or transfer, or medical treatment beyond first aid.
Employers who have no recordkeeping obligations need only report work-related COVID-19 illnesses resulting in an employee’s death or in-patient hospitalization, amputation, or loss of an eye. Employers who are not required to report COVID-19 cases must still investigate positive tests to determine if the case is work-related.
OSHA will consider the “reasonableness” of an employer’s investigation when determining compliance. The new guidance concedes that employers are not expected to undertake extensive medical inquiries, given privacy concerns and most employers’ lack of medical expertise. However, in most circumstances, employers should complete the following steps when they learn of a COVID-19 case:
- Ask the employee how they believe they contracted the illness.
- Discuss with the employee, while respecting privacy concerns, the activities both inside and outside of work that may have led to the illness.
- Review the employee’s work environment for potential COVID-19 exposure.
If the employer later learns more information related to an employee's COVID-19 illness, then that information should be taken into consideration when determining if they made a reasonable work-relatedness determination.
Since it will be difficult to determine if COVID-19 was contracted on the job, OSHA will consider other types of evidence to decide if the illness was contracted on the job. The policy includes the following guidelines:
- COVID-19 illnesses are likely work-related when several cases develop among workers who work closely together and there is no alternative explanation.
- An employee's COVID-19 illness is likely work-related if it is contracted shortly after lengthy, close exposure to a particular customer or coworker who has a confirmed case of COVID-19 and there is no alternative explanation.
- An employee's COVID-19 illness is likely work-related if his job duties include having frequent, close exposure to the general public in a locality with ongoing community transmission and there is no alternative explanation.
- An employee's COVID-19 illness is likely not work-related if she is the only worker to contract COVID-19 in her vicinity and her job duties do not include having frequent contact with the general public, regardless of the rate of community spread.
- An employee's COVID-19 illness is likely not work-related if he, outside the workplace, closely and frequently associates with someone (e.g., a family member, significant other, or close friend) who (1) has COVID-19; (2) is not a coworker, and (3) exposes the employee during the period in which the individual is likely infectious.
- CSHOs should give due weight to any evidence of causation, pertaining to the employee illness, at issue provided by medical providers, public health authorities, or the employee herself.
Feel free to contact any member of our team at (610) 828-1900 (PA) or (732) 341-3893 (NJ) with questions. Rich Higgins, CPA, managing principal – New Jersey office can be contacted at
Richard.Higgins@MCC-CPAs.com
. I can be reached at
Marty.McCarthy@MCC-CPAs.com
. As always, we are happy to help. Have a good Memorial Day weekend.
Stay safe,
Marty McCarthy, CPA, CCIFP
Managing Partner
McCarthy & Company
Source: Enforcement Memo: Revised Enforcement Guidance for Recording Cases of Coronavirus Disease 2019 (COVID-19). May 19, 2020. OSHA.
Disclaimer: This alert is for informational purposes only and does not constitute professional advice. Information contained in this communication is not intended or written to be used as tax advice, and cannot be used by the recipient to avoid penalties that may be imposed under the Internal Revenue Code. We strongly advise you to seek professional assistance with respect to your specific issue(s).
