Bloomberg Law is reporting that OSHA’s emergency rule regarding COVID-19 vaccine mandates will give employers the option of paying for testing and masks for unvaccinated workers OR compelling those employees to foot the bill themselves. However, in cases where a worker qualifies for an exemption to vaccination under federal law employers will be required to absorb testing and mask costs. The emergency rule, which will apply to companies with at least 100 employees and is expected to be released next week. The emergency rule, being developed by the U.S. Labor Department’s Occupational Safety and Health Administration, remains under consideration at the White House’s regulatory office. Final decisions on the rule’s parameters, including on testing costs, are still subject to approval by the White House Office of Information and Regulatory Affairs. After it is released, sources told Bloomberg that the rule will allow for an implementation period before employers must comply or face citations of up to $14,000 per violation.