This requirement will come in the form of a rule from the Department of Labor’s Occupational Safety and Health Administration and will apply to all federal employees, federal contractors, and businesses with 100 or more employees. Businesses that fail to comply could face a fine of up to $14,000. Employers with 100 or more employees will be required to provide paid time off for the time it takes for employees to get vaccinated or recover post-vaccination. Employers were already eligible for a tax credit for providing time off, but few were capitalizing on it. Many businesses have been hesitant to implement their own mandate due to concerns over turnover in the tight labor market and impact on company morale, so the federal mandate takes the burden off employers. Employers are encouraged to review the OSHA rule and then come up with a plan that fits the company culture. There will be accommodations made for workers who refuse the vaccination due to medical conditions, disabilities, or religious beliefs.