As of March 31, 2026, federal OSHA is exercising enforcement discretion and will not cite employers for failing to record COVID-19 cases or report COVID-19 fatalities and hospitalizations under 29 CFR Part 1904. OSHA states that this policy is effective immediately and applies until further notice.
This is an enforcement policy, not a repeal of OSHA's general injury and illness recordkeeping regulation. Employers still need to understand their ordinary recording, severe-incident reporting, annual summary, retention, and electronic-submission responsibilities for other work-related injuries and illnesses. State Plan requirements, healthcare-specific developments, and other safety obligations also need separate review.
The legacy article described an earlier pandemic-era revision. That information no longer provides a safe current answer. This replacement uses OSHA's March 31, 2026 memorandum and current recordkeeping pages as the controlling sources available on August 22, 2026.
This article provides general HR and compliance information, not legal or workplace-safety advice. OSHA rules and enforcement policies can change. Employers should confirm the current federal and State Plan position and obtain qualified legal and safety review for specific cases.
What changed for COVID-19 recordkeeping in 2026?
OSHA's March 31 memorandum says the federal COVID-19 public health emergency ended on May 11, 2023, and that determining the source of an infection has become more difficult. OSHA therefore announced that, until further notice, it will not cite employers under Part 1904 for failing to record COVID-19 cases or report COVID-19 fatalities and hospitalizations.
The memorandum brings OSHA's COVID-19 enforcement approach in line with its treatment of common cold and flu cases, which are excepted from Part 1904 recordkeeping under 29 CFR 1904.5(b)(2)(viii). The policy applies to establishments covered by Part 1904 recording and reporting requirements.
OSHA also addresses the healthcare COVID-19 Emergency Temporary Standard. The agency notes that removal of the standard was proposed in 2025 and that, while rulemaking is pending, OSHA is continuing an enforcement stay for specified healthcare COVID-19 log and reporting provisions. Employers in healthcare should not assume that a proposal or enforcement stay equals final removal of the underlying text.
What the 2026 policy does not change
The memorandum is limited to COVID-19 recording and reporting enforcement. It does not eliminate:
- General Part 1904 recordkeeping duties for other work-related injuries and illnesses.
- The requirement for all employers to report specified work-related fatalities and severe injuries to OSHA.
- Other applicable OSHA standards or the employer's duty to provide a safe and healthful workplace.
- State Plan requirements that may differ from the federal approach.
- Workers' compensation, public health, leave, accommodation, privacy, or employer-policy obligations.
- The need to preserve historical records under applicable retention requirements.
Do not use the phrase "OSHA no longer requires recordkeeping" without the COVID-19 limitation and current-policy context. That wording would be materially misleading.
Recording, reporting, and electronic submission are different
| Requirement | Purpose | Typical action |
|---|---|---|
| Recording | Maintain establishment-level records of qualifying work-related injuries and illnesses | Use OSHA Forms 300, 300A, and 301 or equivalent forms when required |
| Reporting | Notify OSHA promptly about specified severe work-related events | Report a work-related fatality within 8 hours, or inpatient hospitalization, amputation, or loss of an eye within 24 hours |
| Electronic submission | Send required injury and illness data through OSHA's Injury Tracking Application | Covered establishments submit required data during the applicable annual window |
An employer may be partially exempt from routine recordkeeping because of size or industry and still have severe-incident reporting obligations. Confirm coverage using OSHA's current tools and instructions rather than assuming one exemption controls every duty.
The general Part 1904 recording decision
For a non-COVID injury or illness, OSHA's current recording page presents a four-part sequence.
- Did an injury or illness occur? If the employer is uncertain, it may consider an evaluation and the opinion of an appropriate licensed healthcare professional.
- Is the case work-related? An event or exposure in the work environment must have caused or contributed to the condition or significantly aggravated a preexisting condition, subject to specific regulatory exceptions.
- Is it a new case? A continuation of a previously recorded case may require an update rather than a new entry.
- Does it meet a recording criterion? General criteria include death, days away from work, restricted work or job transfer, medical treatment beyond first aid, loss of consciousness, or a qualifying significant diagnosis. Special criteria apply to certain cases.
A recordable case does not by itself establish that the employer violated a safety standard. Recordkeeping and fault are different questions.
Annual OSHA recordkeeping cycle
For covered employers, OSHA identifies several recurring responsibilities:
- Maintain OSHA Form 300, Form 301 incident reports, and related privacy-case information as required.
- At the end of the calendar year, review the Form 300 Log for completeness and accuracy.
- Complete and certify the Form 300A annual summary.
- Post the Form 300A summary from February 1 through April 30.
- Retain the required records for five years following the end of the calendar year they cover.
- Determine whether the establishment must electronically submit data through OSHA's Injury Tracking Application. OSHA identifies January 2 through March 2 as the annual submission window for covered establishments.
Coverage and submission depend on establishment size, industry, and the specific rule. Assign an accountable recordkeeper and a qualified reviewer rather than relying on a calendar reminder alone.
How to update the employer's COVID-19 process
1. Replace obsolete guidance
Remove current-facing instructions that state the 2020 or 2021 enforcement approach as though it still applies. Preserve historical documents with effective dates when they are needed for records, claims, audits, or litigation holds.
2. Cite the March 31, 2026 memorandum accurately
Use "enforcement discretion" and "until further notice." Do not describe the memorandum as a permanent statutory exemption or final repeal.
3. Separate COVID-19 from the general incident process
Employees should still know how to report workplace injuries, illnesses, symptoms, hazards, and emergencies. A COVID-specific enforcement decision should not disable the broader intake and safety-response process.
4. Check State Plan and industry requirements
State Plans may have different requirements or timing. Healthcare, public-sector, and other regulated settings may also need specialized review. Identify the authority that governs each establishment.
5. Preserve privacy and nonretaliation controls
Limit medical information to people with a legitimate need to know and follow applicable confidentiality requirements. OSHA requires employers to inform employees how to report work-related injuries and illnesses and prohibits retaliation for exercising protected safety rights.
6. Monitor for changes
Because the 2026 memorandum applies until further notice, assign an owner to review OSHA updates, final rulemaking, State Plan notices, and internal procedures. Record the verification date on controlled compliance documents.
JER HR Group can support a broader HR compliance audit, help identify gaps through an HR risk assessment, and align reporting instructions with the employee handbook.
Remote-work injuries still require analysis
OSHA's detailed recordkeeping guidance explains that an injury or illness arising while an employee works at home can be work-related when the employee's work activity caused or contributed to it or significantly aggravated a preexisting condition. An event related to non-work activity or the general home environment is not work-related merely because it occurred during the workday.
Create an incident intake process that collects the work activity, location, timing, equipment, conditions, outcome, treatment, and available evidence without asking managers to make unsupported medical or legal conclusions. Route the case to the appropriate safety, HR, insurance, and legal reviewers.
Common recordkeeping mistakes
- Using a 2020 COVID-19 article as current guidance.
- Calling enforcement discretion a repeal or permanent exemption.
- Assuming a routine-recordkeeping exemption also eliminates severe-incident reporting.
- Confusing an OSHA record with proof of employer fault.
- Failing to distinguish first aid from medical treatment beyond first aid.
- Keeping one log for multiple establishments without checking the establishment rules.
- Missing the Form 300A certification, posting, retention, or electronic-submission cycle.
- Discouraging reports because the employer believes a case is not recordable.
- Ignoring State Plan differences or pending healthcare rulemaking.
- Deleting historical records when a retention rule or litigation hold applies.
Questions employers frequently ask
Does federal OSHA require employers to record COVID-19 cases in 2026?
OSHA's March 31, 2026 memorandum states that, until further notice, the agency will not cite employers for failing to record COVID-19 cases under Part 1904. Confirm current federal and State Plan guidance before relying on that policy.
Does the policy also cover COVID-19 fatalities and hospitalizations?
Yes. The memorandum states that OSHA will exercise enforcement discretion for failure to report COVID-19 fatalities and hospitalizations under Part 1904. General reporting duties for other qualifying work-related events remain.
Must all employers keep OSHA Forms 300, 300A, and 301?
No. Size and industry exemptions apply to routine recordkeeping. Many employers with more than 10 employees are covered, while certain low-risk industries are exempt. Use OSHA's current coverage information for each establishment.
What severe incidents must all employers report?
OSHA says all employers must report a work-related fatality within 8 hours and a work-related inpatient hospitalization, amputation, or loss of an eye within 24 hours. Specific timing and event rules should be reviewed on OSHA's current reporting page.
Should employers delete old COVID-19 logs?
No automatic deletion should occur. Apply the retention rules that governed the record, along with litigation holds, workers' compensation, privacy, healthcare, tax, or other applicable requirements.
Does the federal memo control every state?
Not necessarily. State Plans can have different requirements. Verify the applicable jurisdiction and any industry-specific rule before changing a process.
Keep the process current and controlled
The correct migration is not to preserve a pandemic-era update. It is to explain the current enforcement policy while keeping the employer's general recordkeeping, severe-incident reporting, employee-reporting, privacy, and monitoring systems intact.
If your organization needs help reviewing HR compliance procedures and related documentation, contact JER HR Group.
Authoritative resources
- OSHA: Updated Enforcement Policy for Recording and Reporting of COVID-19 Cases, March 31, 2026
- OSHA: Recording work-related injuries and illnesses
- OSHA: Injury and illness recordkeeping and reporting requirements
- OSHA: Detailed recordkeeping guidance
Review note: Employment counsel and a qualified workplace-safety professional must review this draft before publication. Recheck OSHA, applicable State Plan guidance, healthcare rulemaking, and the employer's current facts on the review date.
