The Two-Badge Safety Sort
A first step in any Illinois workplace-safety question is working out which agency, federal or state, has authority. The Two-Badge Safety Sort walks through that step and what follows. The overview explains the split, and the rules and numbers page lists the details.
- Find your badge. A private business answers to federal OSHA. A state, county, city, village, township, school district or public university answers to IL OSHA. Federal agencies, the Postal Service, maritime employers and military sites answer to federal OSHA.
- Pull the right rulebook. Private employers use federal OSHA standards. Public employers use 820 ILCS 219 and the federal standards the state has adopted.
- Check the postings. Public employers display the Job Safety and Health poster and the yearly Form 300A summary, even with no cases.
- Check the records. Keep injury and illness records apart from payroll files. The federal rule for employers who must keep them is 5 years after the covered year, and public employers also keep exposure records (see how long to keep records).
- Mark the deadlines. For public employers, the contest period for a citation is 15 working days.
- Protect reporters. Public employers may not retaliate against an employee who reports a hazard, even one who reports only to a manager.
- Use free help. Small private businesses can ask the Illinois On-Site Consultation Program for free, confidential advice separate from enforcement (serious hazards left unfixed can be referred).
Common mistakes
- Assuming IL OSHA inspects private businesses. It does not.
- Assuming no Illinois enforcement means no OSHA exposure. Federal OSHA covers private workplaces in the state.
- Public employers not posting the Job Safety and Health poster or the Form 300A summary, which is $1,000 each.
- Public employers missing the 15-working-day contest period, which makes the citation final.
- Public employers retaliating against an employee who reported a hazard, including a report made only to a manager.
- Treating a repealed Illinois statute, 820 ILCS 220 or 225, as current.
When to talk to an attorney
A CPA cannot answer these legal questions. People commonly consult an attorney when:
- An OSHA or IL OSHA inspection, citation or proposed penalty arrives, because contest deadlines are short.
- A fatality, amputation, hospitalization or risk of criminal referral is involved.
- A retaliation or whistleblower complaint is filed.
- A multi-employer worksite or subcontract dispute turns on who controls the hazard.
- It is unclear whether the workplace is private, public or federal, such as a private contractor on a public site.
Frequently asked questions
Does Illinois have its own OSHA for private businesses?
No. Illinois's plan, approved in 2009, covers only state and local government. IL OSHA's own site says federal OSHA covers all private sector workplaces, so a private business answers to federal OSHA. A 2025 law could add private-sector rules only in a narrow case (see rules and numbers).
Which agency covers a city, school district or public university?
IL OSHA, a division of the Illinois Department of Labor, under the Occupational Safety and Health Act at 820 ILCS 219. Federal agencies and the Postal Service are not covered by IL OSHA.
Did OSHA penalties go up in 2026?
No. The maximums stayed at the 2025 amounts: $16,550 per serious violation, and $165,514 for willful or repeat violations. The 2026 inflation adjustment was cancelled.
Can a business deduct an OSHA fine on its tax return?
A fine or penalty paid to a government for breaking a law is generally not deductible, subject to statutory exceptions in the tax code. The cost of fixing a hazard or buying safety equipment is a separate question to raise with a preparer (see business expense deductions).
A CPA can help with the payroll, tax and accounting side of workplace safety, including workers' compensation costs, and works alongside the owner's attorney.
Official sources
- Illinois OSHA (Illinois Department of Labor): home page and coverage statement
- Illinois General Assembly: 820 ILCS 219, Occupational Safety and Health Act
- Illinois On-Site Safety and Health Consultation Program
- Cornell Law School: 26 U.S.C. 162, fines and penalties
This page is a plain-language summary. The official source controls if there is any difference.