Abstract: At 7:15 a.m. on August 31, 2020, an employee was working for a firm that designed, developed, and marketed a broad range of branded consumer products used in the home, such as kitchen appliances and cooking utensils. He was working at a large warehouse where the products were distributed. He worked in machinery maintenance. He worked directly for the employer. Using hand tools and forklift jack, he was in the facility's maintenance department, replacing a wheel on a forklift. He jacked the lift up, but he failed to place the required block underneath the lift. The lift slipped off the jack as one of the employee's fingers was in a pinch point. The employee's finger was partially amputated. The employee went to a hospital. He was treated without hospitalization. DOSH learned of the incident at 12:24 p.m. on September 3, 2020. The employer was not in compliance with 342(a). The employer did not immediately report a serious injury of an employee occurring at its workplace. DOSH arrived at the site on December 15, 2020. The employer met all the elements of arguing an independent employee action affirmative defense (IEAD).