Employers must report work-related fatalities within eight hours of learning about the incident. For
any in-patient hospitalization, amputation, or eye loss employers must report the incident within 24
hours of learning about it.

Only fatalities occurring within 30 days of the work-related incident must be reported to OSHA.
Further, for an in-patient hospitalization, amputation, or loss of an eye, these incidents must be
reported to OSHA only if they occur within 24 hours of the work-related incident.

Employers do not have to report an in-patient hospitalization if it was for diagnostic testing or
observation only. An in-patient hospitalization is defined as a formal admission to the in-patient
service of a hospital or clinic for care or treatment. Employers do have to report an in-patient
hospitalization due to a heart attack, if the heart attack resulted from a work-related incident.

Important: All employers under OSHA jurisdiction must report all work-related fatalities,
hospitalizations, amputations, and losses of an eye to OSHA, even employers who are exempt from
routinely keeping OSHA injury and illness records due to company size or industry.

How to Report

​Employers may report to OSHA by one of the following methods:

Electronic Reporting

On January 25, 2019, the Federal Occupational Safety and Health Administration’s (OSHA) final rule
revising electronic recordkeeping regulations was published in the Federal Register. According to the
rule, OSHA amended the recordkeeping regulation by rescinding the requirement for establishments
with 250 or more employees to electronically submit information from OSHA Forms 300 and 301.
These establishments will continue to maintain those records on-site, and OSHA will continue to
obtain them as needed through inspections and enforcement actions. In addition to reporting required
after severe injuries, establishments will continue to submit information from their Form 300A.

The recordkeeping regulation amendments also require covered employers to submit their Employer
Identification Number (EIN) electronically along with their injury and illness data submission.
Employers must continue to maintain OSHA Forms 300 and 301 for OSHA inspection.

On January 25, 2019, the Federal Occupational Safety and Health Administration’s (OSHA) final rule
revising electronic recordkeeping regulations was published in the Federal Register. According to the
rule, OSHA amended the recordkeeping regulation by rescinding the requirement for establishments
with 250 or more employees to electronically submit information from OSHA Forms 300 and 301.
These establishments will continue to maintain those records on-site, and OSHA will continue to
obtain them as needed through inspections and enforcement actions. In addition to reporting required
after severe injuries, establishments will continue to submit information from their Form 300A.

The recordkeeping regulation amendments also require covered employers to submit their Employer
Identification Number (EIN) electronically along with their injury and illness data submission.
Employers must continue to maintain OSHA Forms 300 and 301 for OSHA inspection.

What to Report

Employers reporting a fatality, in-patient hospitalization, amputation, or loss of an eye to OSHA must
report the following information:

Exceptions

Employers do not have to report an event if it:

For more information contact Congruity's team of professionals at: 844.247.4100.

there are two measurement methods to determine health coverage eligibility: the monthly method or the look-back method. Under the look-back method, employees who averaged at least 30 hours per week in the measurement period are deemed eligible for the subsequent stability period, even if their hours are reduced to fewer than 30 hours per week. In other words, if an employee chooses to enroll, their medical plan coverage will automatically continue for the entire stability period.

Further, if the coverage is part of a cafeteria plan (which allows employees to make pretax contributions), they would not be able to drop the coverage since their eligibility has not changed. Fortunately, the IRS recognized that employees in a stability period whose work hours are reduced could become stuck in a plan they no longer want or can afford. So, the IRS revised the cafeteria plan rules to give the employer the option of amending its plan to allow employees to drop coverage if certain criteria are met.

Specifically, an employee may elect to drop coverage due to the reduction in hours, provided the employee intends to enroll in another plan providing minimum essential coverage with the new coverage effective no later than the first day of the second month following the date the original coverage is dropped.

To recap, the employer’s cafeteria plan may allow an employee to drop medical coverage (but not dental/vision coverage or a health flexible spending account (HFSA) during the stability period if: