On April 10, 2020 the Occupational Safety and Health Administration (OSHA) issued guidance clarifying that confirmed COVID-19 cases may be considered recordable illness. In areas with ongoing community transmission however, OSHA is exercising enforcement discretion. Under the guidance, employers are not required to make a work-related determination except where:

1. There is objective evidence that the cases may be work related, including multiple cases developing among workers working closely together; and
2. Evidence was reasonably available to the employer that the cases may be work related.

COVID-19 cases should be coded as a respiratory illness on the OSHA Form 300.