The U.S. Department of Labor has issued revised enforcement guidance addressing when an employee’s COVID-19 diagnosis is a recordable illness on the OSHA Form 300 under OSHA’s recordkeeping requirements. (See Revised Enforcement Guidance for Recording Cases of Coronavirus Disease (COVID-19), May 19, 2020.) Effective May 26, 2020, all covered employers[1] are responsible for recording cases of COVID-19 if it the case is confirmed to be COVID-19, is work-related, and involves one or more of OSHA’s general recording criteria (e.g. the illness results in the employee’s death, days away from work, restricted work or transfer to another job, medical treatment beyond first aid, or loss of consciousness, or the employee has a significant illness diagnosed by a licensed health care professional).