Archive Monthly Archives: February 2019

OSHA Reporting

OSHA Reporting Requirements: Overview

Reporting Requirements

All employers must report the following work-related incidents to the Occupational Safety and
Health Administration (OSHA):

  • Fatalities​​​​​
  • Inpatient hospitalizations of one or more employees
  • Amputations
  • Loss of an eye

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:

  • Calling OSHA’s free and confidential number at 1-800-321-OSHA (6742).
  • ​Calling the closest OSHA Area Office during normal business hours.
  • Using OSHA’s online form.

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:

  • Establishment name
  • Location of the work-related incident
  • Time of the work-related incident
  • Type of reportable event
  • Number of employees who suffered the event
  • Names of the employees who suffered the event
  • Contact person and his or her phone number
  • Brief description of the work-related incident.

Exceptions

Employers do not have to report an event if it:

  • Resulted from a motor vehicle accident on a public street or highway, except in a construction work
    zone (employers must report the event if it happened in a construction work zone)
  • Occurred on a commercial or public transportation system (airplane, subway, bus, ferry, street car,
    light rail, or train)
  • Occurred more than 30 days after the work-related incident in the case of a fatality or more than 24 hours after the work-related incident in the case of an in-patient hospitalization, amputation, or loss
    of an eye.

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

February Congruity

February Congruity Q&A: Benefit Eligibility

Question:
If an employee's hours are reduced below 30 hours per week, would the employee need to stay in the health plan even if they longer meet the eligibility requirements?

Answer:
In accordance with the Affordable Care Act’s (ACA’s) employer shared responsibility provision (so-called “play or pay” rules), 

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:

  • The employee has a change in employment status and will reasonably be expected to average less than 30 hours of service per week; and
  • The employee intends to enroll in another medical plan (such as a spouse’s plan or a Marketplace plan) by the start of the second month after dropping this employer’s plan.

To allow this election change, the employer must amend its § 125 cafeteria plan and adopt the amendment by the end of the plan year in which the election change is allowed. The employer also must inform all cafeteria plan participants of the amendment.

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