OSHA requirements are set by statute, standards and regulations. Our interpretation letters explain these requirements and how they apply to particular circumstances, but they cannot create additional employer obligations. This letter constitutes OSHA's interpretation of the requirements discussed. Note that our enforcement guidance may be affected by changes to OSHA rules. Also, from time to time we update our guidance in response to new information. To keep apprised of such developments, you can consult OSHA's website at https://www.osha.gov.

March 31, 2026

MEMORANDUM FOR:
REGIONAL ADMINISTRATORS
STATE PLAN DESIGNEES
THROUGH:
AMANDA WOOD LAIHOW
Principal Deputy Assistant Secretary
FROM:
ERIN P. GILMORE, Acting Director
Directorate of Enforcement Programs
LEE ANNE JILLINGS, Director
Directorate of Technical Support and Emergency Management
SUBJECT:
Updated Enforcement Policy for Recording and Reporting of COVID-19 cases

The U.S. COVID-19 public health emergency ended on May 11, 2023, and COVID–19 cases and reporting are now treated by the Centers for Disease Control and Prevention (CDC) and medical professionals more like the flu. Further, detection of COVID–19 cases and the public health surveillance mechanisms for COVID–19 have changed since 2021, and the source of COVID-19 infections can be more difficult to determine now than during the public health emergency.

This memorandum is to inform you that, effective immediately and until further notice, OSHA is exercising its enforcement discretion to not cite employers for violations of 29 CFR Part 1904 for failure to record COVID-19 cases or to report COVID-19 fatalities and hospitalizations. This brings the enforcement policy for COVID-19 cases in line with OSHA's treatment of common cold and flu cases, which are excepted from OSHA's Part 1904 recordkeeping requirements under 29 CFR 1904.5(b)(2)(viii). The new policy applies to all establishments covered by the recordkeeping and reporting requirements in 29 CFR Part 1904.

OSHA notes that it has also proposed removing OSHA's COVID-19 Emergency Temporary Standard, 29 CFR 1910 subpart U, and its associated recordkeeping and reporting provisions for employers that provide healthcare and healthcare support services (90 Fed. Reg. 28336 (July 1, 2025)). While that rulemaking is pending, OSHA is continuing the enforcement stay announced February 5, 2025, and will not cite employers for violations of the requirement to establish, maintain, and provide copies of a COVID-19 log under 29 CFR § 1910.502(q)(2)(ii) and (q)(3)(ii)-(iv) or to report COVID-19 fatalities and hospitalizations under 29 CFR 1910.502(r). This memorandum replaces that February 5, 2025 Memorandum, which has been archived on OSHA's website.

OSHA will continue to monitor for any new developments involving COVID-19 in the workplace and will revisit this policy as appropriate.

Please contact the Directorate of Enforcement Programs or the Directorate of Technical Support and Emergency Management with any questions.